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    <description>Bail was granted in a prosecution under the CGST Act because the applicant had been in custody since 15.03.2026, investigation was complete, and the complaint had already been filed. The Court noted that the alleged offence carried a maximum punishment of five years, was triable by a Magistrate, and the record showed no criminal antecedents or material suggesting absconding, tampering with evidence, witness intimidation, or obstruction of trial. Applying the settled principle that bail is the rule and jail is the exception, the Court treated pre-trial detention as non-punitive, especially where the case was largely documentary and the trial was unlikely to conclude soon.</description>
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