2026-VIL-1234-GUJ
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SGST High Court Cases

GST - Application for Regular bail - Section 483 of BNSS read with Section 132 of CGST Act - Petitioner was arrested for allegedly availing fake Input Tax Credit through two firms without any actual transaction and sought regular bail after the chargesheet was filed. The Respondent opposed the bail on the grounds that further investigation was going on, the electronic data was volatile and liable to be tampered with, and the Petitioner may not stand trial. Whether the Petitioner is entitled to regular bail in an offence under Section 132 of the CGST Act when further investigation is still going on - HELD - The jurisdiction to grant bail has to be exercised on well settled principles, having regard to the nature of accusation, the severity of punishment, the apprehension of tampering with witnesses, the likelihood of securing presence at trial and the larger interest of the public. Further investigation and the proposed recording of statements of other witnesses are not grounds to refuse bail, since investigation cannot go on endlessly - In economic offences carrying limited sentences, bail should normally be granted unless extraordinary circumstances exist. The apprehension of tampering with evidence can be taken care of by imposing suitable conditions. The maximum punishment under Section 132 of the CGST Act is five years and the offence is triable by the Court of the learned JMFC. Nothing is required to be discovered or recovered from the Petitioner, and the conclusion of trial will take its own time. Keeping the accused behind bars in such circumstances amounts to pre-trial conviction, as bail is the rule and jail is the exception in view of the personal liberty guaranteed under Article 21 of the Constitution - The Petitioner is released on regular bail subject to conditions. The application is allowed
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