Regular bail in GST prosecution granted where investigation was complete, no flight risk existed, and recovery was left to statutory mechanism.

Regular bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017, as the investigation was complete, the alleged offence carried a maximum punishment of five years, and the Court found no flight risk or need for further recovery or discovery. The Court treated the alleged tax dues as matters to be pursued through the statutory recovery mechanism and noted the applicant's partial payment and undertaking to deposit further amounts. Applying settled bail principles and Article 21, it held that prolonged pre-trial incarceration should not amount to punishment before trial, and released the applicant subject to bond, surety, reporting, travel, and deposit conditions.

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Issues: Whether the applicant was entitled to regular bail in connection with alleged offences under the Central Goods and Services Tax Act, 2017.

Analysis: The application arose from allegations that tax collected from service recipients had not been deposited with the Government. The investigation had concluded, the alleged offence was punishable with a maximum term of five years, and the Court found no apprehension of flight risk or requirement for further recovery or discovery from the applicant. The Court also noted that recovery of the alleged tax dues is governed by the statutory recovery mechanism under the Central Goods and Services Tax Act, 2017, and that the applicant had already made partial payment and undertaken to deposit further within a short period. Relying on settled bail principles, including that prolonged incarceration before trial should not amount to pre-trial conviction and that personal liberty under Article 21 must be preserved, the Court found the case fit for the exercise of bail jurisdiction.

Conclusion: Regular bail was granted to the applicant, subject to conditions including execution of bond, surety, reporting requirements, travel restrictions, and deposit of the stated amount.

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