Bail in GST arrest matters may follow where seized documentary evidence leaves no useful purpose for continued custody.

Bail was granted to a person arrested under the Assam Goods and Services Tax Act where the prosecution case was based on documentary material already seized by the investigating agency. The Court noted that the relevant documents and electronic records were in custody, the alleged offence carried a maximum sentence of five years, and the accused had already spent more than fifteen days in custody. On that basis, further judicial detention was found to serve no useful investigative purpose, so continued custody was not justified.

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Issues: Whether the petitioner, arrested in connection with an offence under Section 132(5) of the Assam Goods and Services Tax Act, 2017, was entitled to bail pending investigation.

Analysis: The case was founded on documentary material, and the relevant documents and electronic records had already been seized by the investigating agency. The Court noted that the offence carried a maximum punishment of five years and that the petitioner had already remained in custody for more than fifteen days. In these circumstances, continued judicial custody was held to serve no useful purpose.

Conclusion: Bail was granted to the petitioner.

Ratio Decidendi: Where the prosecution case rests on seized documentary evidence and further custodial detention serves no useful investigative purpose, bail may be granted in an offence carrying a limited maximum sentence.

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