Bail in CGST prosecution granted after custody, filed report, and Magistrate-triable offences supported release.

Bail was granted in a prosecution under Section 132 of the CGST Act, 2017 because the alleged offences were punishable up to five years and triable by a Magistrate, the prosecution report had already been filed, and the petitioner had remained in custody since 17.10.2025. The court also noted that the petitioner was a woman working as a data entry operator in the office of the principal accused. On these facts, continued detention was not warranted and bail was considered appropriate.

---

---

Issues: Whether the petitioner was entitled to bail in a prosecution for offences under Section 132 of the Central Goods and Services Tax Act, 2017.

Analysis: The alleged offences were stated to be punishable up to five years and triable by a Magistrate. The petitioner had been in custody since 17.10.2025, the prosecution report had already been filed, and the petitioner was a lady working as a data entry operator in the office of the principal accused. On these circumstances, bail was considered appropriate.

Conclusion: The petitioner was granted bail.

---