Regular bail in CGST prosecution granted after completion of investigation, with custody concerns and documentary allegations noted.

Regular bail was granted in a CGST Act prosecution because the accused had been in custody since 18.10.2023, the allegations were said to concern mainly documentary evidence, investigation was complete and the challan had been filed, and the trial was likely to take time. The Court granted release without expressing any opinion on the merits, subject to conditions including bail bonds, sureties, surrender of passport, restraint on leaving India without leave, and regular attendance before the trial court.

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Issues: Whether regular bail should be granted to the petitioner accused of offences under the Central Goods and Services Tax Act, 2017.

Analysis: The petitioner had remained in custody since 18.10.2023. The allegations were stated to relate primarily to documentary evidence. The investigation had been completed and the challan filed, while the trial was likely to take time. In these circumstances, and without expressing any opinion on the merits, release on bail was considered appropriate, subject to terms including bail bonds, sureties, surrender of passport, restriction on leaving India without leave, and regular attendance before the trial court.

Conclusion: Regular bail was granted to the petitioner on the specified conditions.

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