2025 (5) TMI 925 - SCH - GST

Supreme Court Grants Bail in GST Act Offense, Emphasizes Proportionality of Detention After Seven-Month Custody

SC granted bail in GST Act offence case after appellant's seven-month custody. Court noted maximum sentence is five years, case triable by Judicial ... Seeking grant of bail - offence under Clauses (c), (f) and (h) of Section 132(1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- In a case like this, the appellant has been denied the benefit of bail at all levels, including the High Court and ultimately, he was forced to approach this Court. These are the cases where in normal course, before the Trial Courts, the accused should get bail unless there are some extra ordinary circumstances. By setting aside the impugned order dated 24th January, 2025 of the High Court of Judicature for Rajasthan, Bench at Jaipur, bail is granted to the appellant. The appellant shall be immediately produced before the Trial Court and the Trial Court shall enlarge him on bail on appropriate terms and conditions till the conclusion of the trial. Appeal allowed. The Supreme Court, in an appeal concerning offences under Clauses (c), (f), and (h) of Section 132(1) of the Central Goods and Services Tax Act, 2017, granted bail to the appellant who had been in custody for nearly seven months. The Court noted the maximum sentence is five years with a fine, the case is triable by a Judicial Magistrate, and the prosecution relies on documentary evidence. Observing that 'in normal course, before the Trial Courts, the accused should get bail unless there are some extraordinary circumstances,' the Court expressed surprise that bail was denied at all prior levels. Consequently, it set aside the High Court's order dated 24th January 2025 and directed the Trial Court to release the appellant on bail on appropriate terms until trial concludes. The appeal was allowed.