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of <h1>GST offence bail application: Court grants bail after finding offences triable by Magistrate and presumption of innocence</h1> Petitioner implicated for offences under Clauses (a)(d) of Section 132(1) CGST, alleged offences carry a maximum five-year term and are triable by a ... Grant of bail - presumption of innocence - nature and gravity of offence - triable by Magistrate - cooperation with investigating authorities - HELD THAT:- It appears that the petitioner has been implicated in this case for Clause (a) to Clause (d) of Sub-Section (1) of Section 132 of the Central Goods and Service Tax Act, 2017 and the maximum punishment provided therein is for five years imprisonment. All the offences are triable by the Magistrate and do not prescribe any punishment beyond five years. Further, no material has been brought to the notice of the Court about the involvement of the present petitioner in any other case of similar nature. Besides, the petitioner is in custody since 22.08.2025 and in the meantime, complaint has already been filed against the petitioner in Court. The nature and gravity of the offences as alleged vis-à-vis the accusation sought to be brought against the petitioner and keeping in view the period of detention of the petitioner in custody and taking into account the other circumstances on record in entirety including the inherent right of the accused to be presumed innocent until proven guilty at the trial, this Court without expressing any opinion on merits admits the petitioner to bail. Hence, the bail application of the petitioner stands allowed and the petitioner is allowed to go on bail on furnishing bail bond Issues: Whether the petitioner is entitled to grant of bail in respect of offences framed under Section 132(1)(b)/(c)/(f)/(1)(1)/132(5) of the Central Goods and Service Tax Act, 2017.Analysis: The material on record shows that the offences alleged are under clauses of Section 132(1) of the Central Goods and Service Tax Act, 2017 which prescribe maximum punishment not exceeding five years and are triable by a Magistrate. No material indicates the petitioner's involvement in other similar cases. The petitioner has been in custody since 22.08.2025 and a complaint has been filed. Considering the nature and gravity of the allegations alongside the period of detention and the accused's right to be presumed innocent until proven guilty, the balance of factors supports admission to bail subject to conditions. The court has not expressed any opinion on the merits of the allegations.Conclusion: Bail is allowed on furnishing a bail bond of Rs. 5,00,000 with two solvent sureties each for the like amount to the satisfaction of the trial Court and on condition that the petitioner shall cooperate with the GST Authorities if required.
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