Regular bail under GST prosecution granted where custody was unjustified, trial was delayed, and speedy trial rights prevailed.

Regular bail under the Punjab Goods and Services Tax Act was granted after the Court applied the presumption of innocence, the general rule in favour of bail, and the constitutional mandate of a speedy trial. It considered the stage of investigation, the length of custody, the likely time needed for trial, and held that prior criminal antecedents in other matters could not by themselves defeat the present bail request. Finding continued pre-trial detention unjustified, the petitioner was directed to be released on furnishing bail and surety bonds to the trial Court or Duty Magistrate.

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Issues: Whether the petitioner was entitled to regular bail in a prosecution under the Punjab Goods and Services Tax Act, 2017, having regard to the stage of investigation, the alleged tax evasion, and the petitioner's criminal antecedents.

Analysis: The petition was under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for regular bail in proceedings arising from an offence under Section 132 of the Punjab Goods and Services Tax Act, 2017. The Court relied on the presumption of innocence, the principle that bail is the general rule, the need for a humane approach to custody, and the constitutional requirement of a speedy trial under Article 21 of the Constitution of India. It also considered the length of custody, the pendency of trial, the stage of investigation, and the fact that antecedents in other matters cannot by themselves determine the present bail request.

Conclusion: The petitioner was held entitled to regular bail and directed to be released on furnishing bail and surety bonds to the satisfaction of the trial Court or Duty Magistrate.

Ratio Decidendi: Regular bail should ordinarily be granted where continued pre-trial detention would serve no useful purpose, especially when the trial is likely to take time and custody must be justified against the presumption of innocence and the constitutional right to speedy trial.

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