GST offence bail application: Court grants bail after finding offences triable by Magistrate and presumption of innocence

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 Magistrate; court relied on these factors and absence of prior similar involvement to emphasize the presumption of innocence, the nature and gravity of the allegations, period of custody since 22.08.2025, and cooperation/other circumstances on record. On that basis, without expressing any opinion on merits, HC admitted the petitioner to bail and allowed release on furnishing bail bond.

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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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