Bail under GST law granted after assessing accusation, custody, recovery notice, tax ascertainment stage, and parity with co-accused.

Bail was granted in proceedings concerning alleged offences under the Central Goods and Services Tax Act, 2017 after the Court assessed the nature of the accusation, the applicant's role, the period of custody, the prescribed punishment, the absence of notice for recovery, the stage at which tax or penalty had been ascertained, and the fact that a similarly placed co-accused had already obtained bail. The governing bail principles on supporting material, severity of punishment, and risk of misuse of liberty were applied, and the applicant was found entitled to release.

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Issues: Whether the applicant was entitled to bail in proceedings concerning alleged offences under the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered on the nature of the accusation, the alleged role of the applicant, the period of custody, the punishment prescribed for the alleged offences, the absence of notice for recovery, the stage of ascertainment of tax or penalty, and the circumstance that a similarly placed co-accused had already been granted bail. The governing principles for bail, including the need to assess the nature of accusation, supporting material, severity of punishment, role of the accused, and the risk of misuse of liberty, were applied.

Conclusion: Bail was granted to the applicant.

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