Bail under Section 439 CrPC may be granted in CGST prosecutions where release is just and proper on the case facts.

Bail under Section 439 CrPC may be granted in prosecutions under the CGST Act where, on the facts and stage of proceedings, the Court considers release just and proper without expressing any opinion on the merits. The petitioner, facing such prosecution, was enlarged on bail on that basis.

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Issues: Whether the petitioner, facing prosecution for offences under the Central Goods and Services Tax Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The Court considered the contentions on both sides and the circumstances of the case. It noted the stage of the proceedings and, without expressing any opinion on the merits, found it just and proper to enlarge the petitioner on bail.

Conclusion: Bail was granted to the petitioner.

Ratio Decidendi: Bail under Section 439 of the Code of Criminal Procedure, 1973 may be granted where the Court, on the facts and circumstances of the case, considers it just and proper to release the accused without adjudicating the merits of the prosecution.

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