Regular bail in GST prosecution granted after considering custody, antecedents, cooperation, and lack of flight risk.

Regular bail under the Central Goods and Services Tax Act, 2017 was considered in light of the stage of investigation, the applicant's criminal antecedents, custody already undergone, deposit made with the GST Department, and the absence of any articulated risk of absconding or tampering with evidence or witnesses. On those facts, bail was granted subject to conditions safeguarding the investigation and trial.

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

Analysis: The application was considered in light of the stage of investigation, the applicant's criminal antecedents, the extent of custody already undergone, the deposit already made with the GST Department, and the absence of any expressed apprehension that the applicant would abscond or tamper with evidence or witnesses. On these facts, the request for release on bail was found to warrant acceptance, subject to appropriate conditions safeguarding the investigation and trial.

Conclusion: Regular bail was granted to the applicant on conditions.

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