Bail in GST prosecution granted after prolonged custody and sufficient investigation opportunity made further detention unnecessary.

Bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017, after the Court found continued custody unnecessary on the facts. The petitioner had spent 54 days in judicial custody, the investigating agency had already had sufficient opportunity to interrogate him, and the alleged offences carried imprisonment up to five years. Treating the GST framework as a fiscal revenue measure, the Court held that detention was not required to further the investigation, subject to bail bond, sureties, and restrictions against movement, influence, or interference with the inquiry.

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Issues: Whether the accused petitioner, booked under the Central Goods and Services Tax Act, 2017, was entitled to bail in view of the period of custody, the progress of investigation, and the fiscal nature of the alleged offences.

Analysis: The application was considered under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in a prosecution alleging offences under Section 132 of the Central Goods and Services Tax Act, 2017. The Court noted that the petitioner had remained in judicial custody for 54 days, that the investigating agency had already had sufficient opportunity to interrogate him, and that the alleged offences were punishable with imprisonment up to five years. The Court also treated the GST enactment as primarily a fiscal measure aimed at revenue recovery, and found that continued custodial detention was not necessary on the facts presented.

Conclusion: Bail was granted to the petitioner subject to terms and conditions, including furnishing of bail bond and sureties and compliance with restrictions on movement, influence, and interference with the investigation.

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