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of <h1>Alleged GST/IGST offences bail: under-trial custody over eight months, trial delayed; bail granted subject to trial court terms</h1> Dominant issue: Whether bail should be denied in respect of alleged GST/IGST offences. The Court reasoned that although the gravity of the offences under ... Denial of Regular bail - offence punishable under Section 132(l)(b) of the Central Goods and Services Tax Act, 2017, Section 132(l)(i) of the Goods & Services Tax Act. 2017 and Section 20 (xv) of the IGST Act, 2017 respectively - HELD THAT:- The gravity of the alleged offence is not undermined. However, at the same time, the fact that the petitioner is in judicial custody as an under-trial prisoner past 8 months, should not be overlooked. The Trial Court is yet to commence. Charge is yet to be framed. Even if the trial commences in near future, it would not conclude within next one year. The offences are triable by Magistrate. The maximum punishment that the trial court may be in a position to impose upon the petitioner if held guilty would be upto 5 years. The petitioner is ordered to be released on bail, subject to terms and conditions that the Trial Court may deem fit to impose - SLP disposed off. Issues: Whether the petitioner, who has been in judicial custody as an under-trial for over eight months and whose trial has not commenced, should be granted regular bail in offences triable by Magistrate under provisions of the GST statutes.Analysis: The Court examined the period of judicial custody (over eight months), the fact that the Trial Court has not yet framed charge and the trial is unlikely to conclude within the next year. The offences are triable by a Magistrate and attract a maximum punishment that may extend up to five years. The Court balanced the gravity of the alleged offence against prolonged pre-trial detention, noting that these factors permit the exercise of judicial discretion to grant bail. The Court also allowed that the Trial Court may impose suitable terms and conditions and that the department may request specific protective conditions which the Trial Court shall consider in accordance with law.Conclusion: The petitioner is ordered to be released on bail subject to such terms and conditions as the Trial Court may deem fit; this decision is in favour of the petitioner/assessee.
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