GST bail principles for a transporter: absence of supplier role, flight risk, or tampering supported release.

GST bail principles were applied to a transporter accused of alleged offences under the Central Goods and Services Tax Act, 2017. The materials did not prima facie show that the applicant was the supplier or otherwise attracted the graver non-bailable clauses under Section 132(1)(a) and Section 132(1)(b). The Court also noted the absence of criminal antecedents and no specific material indicating tampering with evidence, witness intimidation, or flight risk, and relied on the settled principle that bail is the rule and jail is the exception, consistent with Article 21. Bail was granted.

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Issues: Whether the applicant, arraigned in respect of alleged GST offences as a transporter, was entitled to bail.

Analysis: The allegations and submissions showed that the applicant was stated to be a transporter, while the supplying persons were identified separately. On the materials placed, the role attributed to the applicant did not prima facie establish that he was the supplier so as to attract the graver non-bailable clauses under Section 132(1)(a) and Section 132(1)(b) of the Central Goods and Services Tax Act, 2017. The Court also noted the absence of criminal antecedents, the lack of any specific material suggesting tampering with evidence, intimidation of witnesses, or flight from justice, and applied the settled principle that bail is the rule and jail is the exception, consistent with Article 21 of the Constitution of India.

Conclusion: Bail was granted to the applicant.

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