Bail in GST prosecution granted where investigation ended, evidence was documentary, and witness interference risk was low.

Bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 was granted to an accused under the Rajasthan Goods and Services Tax Act, 2017 after the Court noted that investigation was complete, the charge-sheet had been filed, and the case rested mainly on documentary and electronic material. The alleged offence carried a maximum punishment of five years with fine, and the expected trial length also favoured release. With oral evidence to come largely from official witnesses and no appreciable risk of witness interference, the Court held that continued custody was not justified.

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Issues: Whether the petitioner, accused of offences under the Rajasthan Goods and Services Tax Act, 2017, was entitled to bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023.

Analysis: The custody period was considered along with the fact that the charge-sheet had already been filed. The alleged offence carried a maximum punishment of five years with fine. The evidence was found to be primarily documentary and electronic, while the oral evidence would come through official witnesses, reducing the likelihood of tampering with or influencing witnesses. The expected length of trial also weighed in favour of release.

Conclusion: Bail was granted.

Ratio Decidendi: Where investigation is complete, the prosecution case is substantially documentary and electronic, and there is no appreciable risk of witness interference, continued custody is not justified for offences carrying limited punishment.

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