Bail in GST offences pending trial: release ordered due to prolonged pretrial custody despite gravity of offences.

Application concerns grant of bail in offences under GST statutes; court noted that while the gravity of alleged offences remains undiminished, prolonged pretrial detention (over eight months), absence of charge framing and delayed commencement of trial which is unlikely to conclude within a year, and triability by a magistrate with a maximum penal exposure of up to five years justified release on bail; operative effect is that the accused is to be released on bail subject to such terms and conditions as the trial court may impose.

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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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