Bail in CGST offences granted after weighing accusation severity, tax ascertainment status, and personal liberty.

Bail under the CGST Act was considered with reference to the nature of the accusations, the maximum punishment, the claim that arrest lacked proper basis, the absence of an ascertainment of tax or penalty, the compoundable character of the offences, and the applicant's clean criminal record. The settled bail factors of accusation, punishment severity, the accused's character and circumstances, and the balance between personal liberty and societal interest were applied. Bail was granted to the applicant.

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Issues: Whether the applicant, accused of offences under the Central Goods and Services Tax Act, 2017, was entitled to bail during pendency of trial.

Analysis: The application for bail was considered in the context of the allegations, the maximum punishment, the claim of arrest without proper basis, the absence of ascertainment of tax or penalty, the compoundable nature of the offences, and the absence of previous criminal history. The settled principles governing bail required consideration of the nature of accusation, severity of punishment, character and circumstances of the accused, and the overall balance between personal liberty and societal interest.

Conclusion: Bail was granted to the applicant.

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