Bail in GST prosecution turns on liberty, completed investigation, and no real risk of absconding or evidence tampering.

Bail was granted in a CGST prosecution because personal liberty was treated as a fundamental consideration, and pre-trial detention was not justified as punishment. The alleged seriousness of the fiscal offence and the claimed loss to the exchequer were held insufficient by themselves to deny release. Weight was given to completion of investigation, filing of the charge sheet, absence of a real risk of absconding or tampering with evidence, and the petitioner's prolonged custody. The release was ordered subject to conditions imposed by the trial court.

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Issues: Whether the petitioner was entitled to bail in a prosecution under the Central Goods and Services Tax Act, 2017, having regard to the nature of the ations, custody already undergone, completion of investigation, and the absence of a demonstrated risk of absconding or tampering with evidence.

Analysis: The bail jurisdiction was considered on the well-settled principle that personal liberty is a fundamental value and that pre-trial detention is not to be used as punishment. The seriousness of the alleged tax offence and the magnitude of the alleged loss to the exchequer were noted, but these considerations were treated as insufficient by themselves to refuse bail. The Court placed weight on the completion of investigation, filing of the charge sheet, and the lack of any serious contention that release would interfere with the trial or evidence. It was also observed that continued custody of the petitioner for a prolonged period was not justified in the facts of the case.

Conclusion: Bail was granted to the petitioner, subject to conditions imposed by the trial court.

Ratio Decidendi: Bail cannot be refused merely because the alleged offence is a serious economic or fiscal offence; where investigation is complete and no real risk of absconding or tampering with evidence is shown, personal liberty should ordinarily prevail, subject to suitable conditions.

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