Bail in CGST prosecution granted where investigation was complete and evidence was mainly documentary and electronic.

In a CGST prosecution, bail was granted after the Court noted that arrest had been made, investigation was complete, and the charge-sheet had been filed. The alleged offence carried punishment up to five years with fine, but further custody was not shown to be necessary. As the case rested mainly on documentary and electronic evidence with official witnesses, the risk of tampering, intimidation, or witness influence was considered low. Bail was therefore allowed subject to conditions to be fixed by the trial court, including deposit of passport and appearance for trial.

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Issues: Whether bail should be granted to the petitioner in a prosecution under the Central Goods and Services Tax Act, 2017.

Analysis: The arrest had already been made, investigation was complete, and the charge-sheet had been filed. The alleged offence was treated as carrying a punishment extending up to five years with fine. The Court also noted that trial would take time and that the evidence was substantially documentary and electronic, with official witnesses, reducing the apprehension of tampering, intimidation, or influence over witnesses.

Conclusion: Bail was granted, subject to conditions to be imposed by the trial court, including deposit of passport and appearance to participate in the trial.

Ratio Decidendi: In a prosecution resting primarily on documentary and electronic evidence, where investigation is complete and further custody is not shown to be necessary, bail may be granted subject to suitable conditions.

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