Regular bail in GST fraud prosecution granted where investigation was complete, custody was prolonged, and trial issues awaited determination.

Regular bail was granted in a prosecution under the CGST Act because the complaint had been filed, the investigation was complete, and the alleged fraudulent input tax credit issues were left for trial. The Court noted the petitioner had no criminal antecedents, had spent over a year in custody, and faced offences punishable with up to five years' imprisonment. As the trial was likely to take time and the material on record did not justify continued detention at the bail stage, the petitioner was held entitled to regular bail.

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Issues: Whether the petitioner was entitled to regular bail in a prosecution under the Central Goods and Services Tax Act, 2017.

Analysis: The complaint had already been filed and the investigation stood completed. The Court noted that the allegations concerned alleged fraudulent availment and passing on of input tax credit, which would be examined at trial. The petitioner had no criminal antecedents, had remained in custody for over a year, and the maximum punishment for the alleged offences was up to five years. The Court also considered that the trial was likely to take time and that the material on record did not justify continued detention at the bail stage.

Conclusion: The petitioner was held entitled to regular bail.

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