Regular bail in GST prosecution granted where investigation was complete, trial had not begun, and detention served no useful purpose.

Regular bail under the Central Goods and Services Tax Act, 2017 was granted where the prosecution rested mainly on documentary material and statements recorded during investigation, the charge-sheet had already been filed, and no witness had yet been examined. The court noted that the alleged offences were triable by a Magistrate and carried a maximum sentence of five years, while the applicant had remained in judicial custody for over five months. It held that continued detention would serve no useful purpose, and that the Section 70 statement was a matter for trial; the official character of the witnesses also reduced any real apprehension of influence.

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Issues: Whether the applicant was entitled to regular bail in a prosecution under the Central Goods and Services Tax Act, 2017.

Analysis: The prosecution case rested largely on documentary material and statements recorded during investigation. The trial court record showed that the charge-sheet had been filed, but the trial had not commenced and no witness had yet been examined. The offences alleged were triable by a Magistrate and carried a maximum sentence of five years. The applicant had remained in judicial custody for more than five months, and continued detention was found unlikely to serve any useful purpose. The statement recorded under Section 70 of the Central Goods and Services Tax Act, 2017 was held to be a matter for trial, and the official nature of the witnesses reduced the apprehension of their being influenced.

Conclusion: Regular bail was granted.

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