Bail under the CGST Act granted on overall facts, including filed charge-sheet, no antecedents, and co-accused parity.

Bail was considered in a prosecution under the Central Goods and Services Tax Act, 2017, where the offence was triable by a Magistrate, the applicant had no criminal antecedents, the charge-sheet had been filed, the offence was stated to be compoundable, and a co-accused had already obtained bail. On the overall facts and material on record, and without expressing any view on the merits of the prosecution, bail was found to be justified. The accused-applicant was directed to be enlarged on bail on furnishing the stipulated bond and sureties.

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

Analysis: The application was considered on the facts that the alleged offence was triable by a Magistrate, the applicant had no criminal antecedents, the charge-sheet had been filed, the offence was stated to be compoundable, and a co-accused had already been granted bail. On the overall facts and material on record, and without expressing any view on the merits of the prosecution case, bail was found to be justified.

Conclusion: The bail application was allowed and the accused-applicant was directed to be enlarged on bail on furnishing the stipulated bond and sureties.

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