Regular bail in CGST prosecution granted after investigation ended and no further custody was shown necessary.

In a prosecution under the CGST Act, the HC granted regular bail after noting that the investigation was complete, the challan had been filed, no further recovery was required, and trial had not commenced. Applying the settled principle that bail is the rule and jail is the exception, the Court weighed the gravity of the alleged economic offence, the maximum sentence, the number of prosecution witnesses, and the absence of any shown need for continued custody to complete investigation or secure the accused's presence. Bail was granted subject to conditions imposed by the Court.

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Issues: Whether regular bail should be granted in a prosecution under the Central Goods and Services Tax Act, 2017 after completion of investigation and filing of the challan.

Analysis: The petitioner was in custody since arrest, the investigation had been completed, the challan had been presented, no further recovery was required, and the trial had not yet commenced. The Court applied the settled principle that bail is the rule and jail is the exception, while also considering the gravity of the alleged economic offence, the maximum sentence prescribed, the number of prosecution witnesses, and the fact that continued incarceration was not shown to be necessary for further investigation or to secure the petitioner's presence at trial.

Conclusion: Regular bail was granted to the petitioner, subject to the conditions imposed by the Court.

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