2026 (3) TMI 1434 - HC - GST

Regular bail in a CGST prosecution granted after completion of investigation, prolonged custody, and parity with a co-accused.

Regular bail under the CGST Act was granted where the investigation had been completed, the accused had remained in judicial custody for a sufficient ... Entitlement to grant Regular bail - wrongly avail fake ITC by showing wrong bills - Parity in bail. Regular bail - Completion of investigation - Parity in bail - HELD THAT: - The Court noted that the petitioner had remained in judicial custody from 29.01.2026, that accused No. 3 had already been granted bail, and that the investigation was already completed. On that basis, and having regard to the continued incarceration of the petitioner, the Court considered it fit to enlarge him on regular bail subject to conditions. [Paras 6] Regular bail was granted to the petitioner subject to the conditions imposed by the Court. Final Conclusion: The criminal petition was allowed and the petitioner was released on regular bail on the grounds of completed investigation, continued judicial custody, and parity with the co-accused already enlarged on bail. Issues: Whether regular bail should be granted to the petitioner accused in a prosecution under the Central Goods and Services Tax Act, 2017.Analysis: The petitioner had been in judicial custody since 29.01.2026. The investigation was stated to be completed, and a co-accused had already been granted bail. In these circumstances, continued incarceration was not considered necessary, and bail was granted subject to conditions.Conclusion: Regular bail was granted to the petitioner.Ratio Decidendi: Where investigation is substantially complete and the accused has remained in judicial custody for a sufficient period, parity and custodial necessity may justify grant of regular bail, subject to appropriate conditions.