Regular bail in GST complaint granted after prolonged custody, parity with co-accused, and pending trial on role.

Regular bail was granted in a GST complaint where the petitioner had been in custody for more than one year and four months while the matter remained at the summoning stage. The Court noted that the alleged offence carried a maximum punishment of five years, the petitioner's precise role was still to be determined at trial, co-accused had already been enlarged on bail, and a separate show-cause notice on recovery had not yet been issued. These factors supported release on regular bail.

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Issues: Whether the petitioner was entitled to regular bail in a complaint under the Goods and Services Tax laws.

Analysis: The petitioner had remained in custody for more than one year and four months, while the complaint was still at the summoning stage. The maximum punishment under the alleged offence was stated to be five years, and the extent of the petitioner's involvement was yet to be determined at trial. The Court also noted that co-accused had already been granted bail and that a separate show-cause notice regarding recovery was yet to be issued.

Conclusion: Regular bail was granted to the petitioner.

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