Regular bail in a CGST prosecution granted after completed investigation, pending trial, and parity with a co-accused on bail.

Regular bail in a CGST prosecution was granted where investigation had been completed, trial had not commenced, and the prosecution case rested mainly on documentary and electronic material. The Court noted that statements recorded during investigation, including under Section 70 of the CGST Act, would be tested at trial. It also relied on parity with a co-accused already enlarged on bail, the fact that the offences were triable by a Magistrate, and that the maximum sentence was five years. On these considerations, bail was granted.

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Issues: Whether regular bail should be granted in a prosecution under the Central Goods and Services Tax Act, 2017 where investigation is complete, trial has not commenced, and the applicant claims parity with a co-accused already enlarged on bail.

Analysis: The application arose from allegations of GST evasion through supply of goods without invoices and e-way bills. The material relied upon by the prosecution was primarily documentary and electronic, and the investigation had already been completed. The Court noted that the evidentiary value of the statements recorded during investigation, including the statement under Section 70 of the Central Goods and Services Tax Act, 2017, would be tested at trial. It also noted that the co-accused had already been granted regular bail, that the offences were triable by Magistrate and carried a maximum sentence of five years, and that the trial had not yet begun despite the list of witnesses.

Conclusion: Regular bail was granted to the applicant.

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