2025 (5) TMI 924 - SCH - GST

Rejection of appellant s second application for bail - offences u/s 132(1)(b) 132(1)(i) of the Central Goods and Services Tax Act 2017 - HELD THAT - Bearing in mind the fact that the offence with which the appellant has been charged carries a maximum punishment of five years of imprisonment and the appellant has been in custody for almost eighteen months we do not consider it appropriate to keep the appellant in custody any further pending trial. The appellant may be admitted to an order for release on bail. The appellant shall be released on bail subject to such terms and conditions as may be imposed by the trial court - Appeal allowed.

Summary

The Supreme Court, with Justices Dipankar Datta and Manmohan presiding, granted bail to the appellant who was arrested under Sections 132(1)(b) and 132(1)(i) of the Central Goods and Services Tax Act, 2017. The appellant's second bail application was previously rejected by the Allahabad High Court on 19th November 2024. Considering the offence carries a maximum punishment of five years and the appellant had been in custody for nearly eighteen months, the Court held it "not appropriate to keep the appellant in custody any further pending trial." The Court set aside the High Court's order and allowed bail subject to conditions imposed by the trial court. The appellant must appear on all trial dates unless exempted, and failure to comply may result in bail cancellation. The Court clarified that this bail grant "will not be treated as findings on the merits of the case." The appeal was allowed accordingly, and any pending applications were disposed of.