Regular bail in GST prosecution granted where investigation was complete and trial was likely to take time.

Regular bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017 because the investigation had been completed, the challan had been filed, charges were still to be framed, and the trial was likely to take time due to the large number of witnesses. The Court applied the principle that continued custody is not necessary once investigation is over, provided suitable safeguards are imposed. Bail was therefore allowed subject to furnishing bail and surety bonds and complying with the stated conditions, while the trial was left to proceed on its own merits.

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Issues: Whether the petitioner was entitled to regular bail in a prosecution under the Central Goods and Services Tax Act, 2017.

Analysis: The petition was for regular bail under Section 439 of the Code of Criminal Procedure, 1973 in a case alleging offences under the Central Goods and Services Tax Act, 2017. The petitioner had been in custody since 07.05.2022, the challan had already been presented, charges were yet to be framed, and the trial involved a large number of witnesses. The Court also relied on the principle that continued detention is not necessary where investigation is complete and the trial is likely to take time, provided appropriate safeguards are imposed.

Conclusion: The petitioner was held entitled to regular bail, subject to furnishing bail and surety bonds and complying with the specified conditions.

Final Conclusion: The proceeding was disposed of by granting bail with protective conditions, while leaving the trial on its own merits.

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