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Issues: Whether bail should be granted to the applicant accused of offences under the Central Goods and Services Tax Act, 2017 in view of the nature of the allegations, the stage of investigation and the likely time for completion of trial.
Analysis: The allegations disclosed an economic offence of substantial magnitude, but bail in such cases still had to be decided on settled principles governing personal liberty, the presumption of innocence, and the need to balance the interests of the accused against the interests of society. The Court noted that the complaint had already been filed, witnesses had been named, the applicant had no criminal history, and the trial was likely to take considerable time. It further considered that the punishment prescribed for the alleged offence extended up to five years, and that prolonged custody before conclusion of trial could become unduly punitive. The seriousness of the accusation was relevant but not decisive by itself, and the length of trial was a material factor in favour of release.
Conclusion: Bail was granted to the applicant.
Ratio Decidendi: In an economic offence, seriousness of the accusation alone does not justify denial of bail where custody is likely to continue for a substantial period and the relevant considerations of liberty, presumption of innocence, and fairness of trial favour release.
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