Regular bail in GST input tax credit prosecution granted after prolonged custody and limited maximum sentence.

Regular bail was granted in a GST prosecution alleging fraudulent availment and passing on of input tax credit. The High Court noted that the petitioners were women, had already remained in custody for about eight months, and that the alleged offence carried a maximum sentence of five years. Without examining the merits of the allegations, it held that further detention was unwarranted in the circumstances and exercised its bail discretion in favour of release.

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Issues: Whether the petitioners were entitled to regular bail in a prosecution alleging fraudulent availment and passing on of input tax credit under the GST enactments.

Analysis: The petitioners were women and had remained in custody for about eight months. The alleged offence carried a maximum sentence of five years. Without going into the merits of the allegations, further detention was found unwarranted in the circumstances. The bail discretion was exercised in favour of release, taking into account the nature of custody and the period already undergone.

Conclusion: Regular bail was granted to the petitioners.

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