Bail under CGST Act granted for want of prior sanction, weak corroboration, and prolonged custody.

Bail was granted in a prosecution under the CGST Act because no prior sanction of the Commissioner had been obtained for prosecution under section 132(6). The material also showed discrepancies in the PAN card, Aadhaar-linked documents and related papers, while the record did not provide strong corroboration of the alleged fraudulent claim or the movement of the disputed . The applicant had remained in custody for more than two years and the trial had already commenced, which supported release on bail.

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Issues: Whether the applicant was entitled to bail in a prosecution under the Central Goods and Services Tax Act, 2017, in the absence of previous sanction of the Commissioner and on the material then available.

Analysis: The application for bail was considered in the context of alleged offences under the GST enactment and allied penal provisions. It was found that there was no previous sanction of the Commissioner as required for prosecution under section 132(6) of the Central Goods and Services Tax Act, 2017. The record also indicated discrepancies in signatures on the PAN card, Aadhaar-linked documents and related papers, and the material produced did not show strong corroboration of the alleged fraudulent claim or the flow of the disputed amounts. The applicant had remained in custody for more than two years and the trial had already commenced.

Conclusion: Bail was granted to the applicant.

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