Bail in CGST prosecution after charge-sheet filing, where continued custody was held unnecessary pending delayed trial.

Bail was granted to a CGST Act accused because continued pre-trial detention was unnecessary after completion of investigation and filing of the charge-sheet. The HC noted that the petitioner had been in judicial custody since 09.04.2024, the trial had not begun and was likely to take considerable time, the remaining evidence was electronic, and the balance of witnesses were official witnesses. On that basis, the Court found no sufficient ground to keep the petitioner in custody and released him subject to furnishing the prescribed bail bond and sureties, with conditions requiring appearance, non-offence, and non-interference with witnesses.

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

Analysis: The petitioner had remained in judicial custody since 09.04.2024. The investigation was complete and the charge-sheet had been filed, while the trial had yet to begin and was likely to take considerable time. The material evidence was electronic in nature, and the remaining witnesses were official witnesses. In these circumstances, the Court found no sufficient ground to continue pre-trial detention.

Conclusion: Bail was granted to the petitioner on furnishing the prescribed bail bond and sureties, subject to the specified conditions of appearance, non-offence, and non-interference with witnesses.

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