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Amit Mehra Vs Union of India

Date: January 11, 2026

Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): J.B. PARDIWALA, ALOK ARADHE
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Subject Matter

Bail Granted to Under-Trial Prisoner in GST Offence Case

ArrestBail

Summary

The Supreme Court allowed the exemption application, granting regular bail to the petitioner. This decision was based on the petitioner having been in judicial custody for 8 months as an under-trial, with the trial yet to commence and the maximum punishment for the alleged offenses being 5 years.

Summary of Facts and Dispute:
  1. Impugned Action: The High Court denied regular bail to the petitioner in connection with Case No.442 of 2025, arising from File No.DGGI/INT/INTL/442/2025-RU-DGGI-SML dated 01.05.2025, for offenses punishable under Section 132(1)(b) of the Central Goods and Services Tax Act, 2017, Section 132(1)(i) of the Goods & Services Tax Act, 2017, and Section 20(xv) of the IGST Act, 2017.
  2. Petitioner's Argument: The petitioner argued for bail based on prolonged judicial custody as an under-trial prisoner for 8 months, the trial yet to commence, and the maximum potential punishment being 5 years for the alleged offenses, which are triable by a Magistrate.
  3. Core Question of Law: Whether the continued denial of regular bail to the petitioner, an under-trial prisoner, is justified given 8 months of judicial custody, the non-commencement of trial, and the nature of the offenses carrying a maximum sentence of 5 years.
Key Legal Issues & Findings:
Discretionary Bail in Cases of Prolonged Pre-Trial Detention

The Court, while acknowledging the gravity of the alleged offense, exercised its discretion in favor of the petitioner considering the specific circumstances:

  • Duration of Custody: The petitioner has been held in judicial custody as an under-trial prisoner for the past 8 months.
  • Trial Status: The Trial Court has not yet commenced proceedings, and charges are yet to be framed.
  • Nature of Offence and Punishment: The alleged offenses are triable by a Magistrate, and the maximum punishment imposable, if found guilty, would be up to 5 years.
  • Balancing Justice: The Court found it appropriate to grant bail, preventing further undue pre-trial incarceration given the extended period already served and the foreseeable delay in trial conclusion.
Ruling:
  1. Outcome: The petitioner is ordered to be released on bail.
  2. Directions: The release is subject to terms and conditions that the Trial Court may deem fit to impose. The Trial Court shall consider any specific conditions requested by the department to safeguard its interest, in accordance with law.
  3. Liberty: The department is granted liberty to make a request to the Trial Court for imposing particular conditions on the petitioner to safeguard its interests.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

1. Exemption Application is allowed.

2. The petitioner has been denied regular bail by the High Court in connection with Case No.442 of 2025 arising from the File No.DGGI/INT/INTL/442/2025-RU-DGGI-SML dated 01.05.2025 in connection with the offence punishable under Section 132(l)(b) of the Central Goods and Services Tax Act, 2017 (for short, the “CGST Act”), Section 132(l)(i) of the Goods & Services Tax Act. 2017 (for short, the “GST Act”) and Section 20 (xv) of the IGST Act, 2017 respectively.

3. Heard Mr. P.B. Suresh, the learned Senior counsel appearing for the petitioner and the learned Additional Solicitor General appearing for the Respondent – Union of India.

4. We do not undermine the gravity of the alleged offence. However, at the same time, we should not overlook the fact that the petitioner is in judicial custody as an under-trial prisoner past 8 months. The Trial Court is yet to commence. Charge is yet to be framed. Even if the trial commences in near future, it would not conclude within next one year. The offences are triable by Magistrate. The maximum punishment that the trial court may be in a position to impose upon the petitioner if held guilty would be upto 5 years.

5. In such circumstances, referred to above, we are persuaded to exercise our discretion in favour of the petitioner.

6. The petitioner is ordered to be released on bail, subject to terms and conditions that the Trial Court may deem fit to impose.

7. If the department wants a particular condition to be imposed upon the petitioner to safeguard its interest, it may make a request to the Trial Court. If any such request is made by the department, the Trial Court shall consider it in accordance with law.

8. With the aforesaid, the Special Leave Petition is disposed of.

9. Pending applications, if any, also stand disposed of.

10. Dasti permitted.