Regular bail under the CGST Act may follow substantial custody, interim compliance, and no risk of misuse of liberty.

Regular bail under Section 132 of the CGST Act is discussed in light of the offence's five-year maximum punishment, substantial custody already undergone, compliance with interim bail, and absence of any material showing likely misuse of liberty or obstruction of proceedings. On those factors, continued incarceration is treated as unwarranted and enlargement on regular bail is recorded, subject to bail bonds and cooperation before the trial court.

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Issues: Whether the petitioner was entitled to regular bail in a complaint under Section 132 of the Central Goods and Services Tax Act, 2017.

Analysis: The petition was under Section 439 read with Section 437(6) of the Code of Criminal Procedure, 1973. The maximum punishment prescribed for the alleged offence under Section 132 of the Central Goods and Services Tax Act, 2017 was five years. The petitioner had already undergone more than 23 months of custody, had been on interim bail, was regularly appearing before the trial court, and no material was shown to indicate any likelihood of misuse of bail or obstruction of the proceedings.

Conclusion: The petitioner was held entitled to bail and the interim bail was made absolute.

Final Conclusion: The proceedings culminated in enlargement of the petitioner on regular bail, subject to compliance with the bail bonds and cooperation before the trial court.

Ratio Decidendi: Where the alleged offence carries a limited maximum sentence, the accused has already undergone substantial custody, is complying with interim bail conditions, and no misuse of liberty is shown, continued incarceration is unwarranted and bail may be granted.

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