Regular bail in GST complaint upheld after prolonged custody and no shown risk of absconding or evidence tampering.

In a GST complaint case, regular bail was granted where the accused had spent about two years in custody, the proceedings were still at the pre-charge stage, and no material showed a risk of absconding, influencing witnesses, or tampering with evidence. The Court treated the limited maximum sentence of five years and the prolonged incarceration as significant factors supporting release, despite the seriousness of the tax allegations and the fact that it was a third successive bail application.

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Issues: Whether regular bail should be granted in a GST complaint case where the accused had undergone about two years of custody, the matter was at the pre-charge stage, and no apprehension of absconding, influencing witnesses, or tampering with evidence was shown.

Analysis: The petition was the third successive bail application and the allegations related to a substantial tax amount, but the accused had already remained in custody for about two years against a maximum punishment of five years. The complaint was still at the pre-charge stage. No material was pointed out to show that release on bail would lead to absconding, interference with witnesses, or tampering with evidence.

Conclusion: Regular bail was granted to the petitioner.

Ratio Decidendi: In a complaint case carrying a limited maximum sentence, prolonged custody and the absence of any demonstrated flight risk or threat to the integrity of the evidence can justify grant of regular bail.

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