Prolonged pre-trial custody justified bail relief in a CGST prosecution, with conditions left to the trial court.

Prolonged pre-trial custody in a prosecution under the Central Goods and Services Tax Act, 2017 was held unwarranted where the accused had spent about eighteen months in custody and the alleged offence carried a maximum sentence of five years. The Supreme Court set aside the earlier refusal of bail and directed release on bail, while preserving the trial court's power to impose suitable conditions and to cancel bail if appearance or other terms were breached.

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Issues: Whether the appellant, facing prosecution under the Central Goods and Services Tax Act, 2017, was entitled to bail pending trial after prolonged custody.

Analysis: The appellant had remained in custody for about eighteen months, and the alleged offence carried a maximum sentence of five years. In these circumstances, continued incarceration pending trial was found unwarranted. The earlier order refusing bail was set aside, and release on bail was directed with liberty to the trial court to impose conditions and cancel bail on breach of appearance or other terms.

Conclusion: Bail was granted and the rejection of the second bail application was set aside.

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