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      In GST-related forgery and cheating allegations, the Court...

      Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.

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      GSTJune 13, 2026Case LawsHC
      In GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.

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      ActsIncome Tax