Regular bail under GST offences granted after considering custody period, offence character, and magistrate-triable nature of the case.

Regular bail in a prosecution under Section 132 of the CGST Act was considered by the HC on the nature of the allegations, the stage and character of the offence, the fact that the case was triable by a Magistrate, and the period of custody already undergone. Applying the principle that bail is the rule and jail is the exception, the Court found continued detention unnecessary for the ends of justice. Bail was granted without expressing any opinion on the merits of the prosecution case.

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Issues: Whether regular bail should be granted to the petitioner accused of offences under Section 132 of the Central Goods and Services Tax Act, 2017 during the pendency of trial.

Analysis: The petition was considered in the context of the nature of allegations, the stage and character of the offence, the fact that the case was triable by the Magistrate, and the period of custody already undergone. The Court found that continued detention would not serve the ends of justice, and reiterated that bail is the rule and jail is the exception. The grant of bail was made without expressing any opinion on the merits of the prosecution case.

Conclusion: Regular bail was granted to the petitioner.

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