Bail in GST evasion case granted where offence was compoundable and the accused showed cooperation and no prior criminal history.

Bail was granted in a GST evasion matter under the CGST Act where the alleged offence carried imprisonment up to five years and was compoundable. The court noted the applicant's willingness to cooperate with the investigation and to pay the GST liability and penalty for compounding, together with the absence of previous criminal history and continued custody since 18.06.2025. Without examining the merits of the allegations, these factors were treated as sufficient to justify release on bail.

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Issues: Whether the applicant, arrested in a GST evasion case under Section 132 of the Central Goods and Services Tax Act, 2017, was entitled to bail.

Analysis: The alleged offence was punishable with imprisonment up to five years and was compoundable. The applicant expressed willingness to cooperate with the investigation and to pay the GST liability along with penalty for compounding. The applicant had no previous criminal history and had remained in custody since 18.06.2025. Without entering into the merits of the allegations, these circumstances were treated as sufficient to justify release on bail.

Conclusion: Bail was granted to the applicant.

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