Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
Pre-trial detention in GST prosecutions for alleged fraudulent input tax credit secures attendance at trial rather than serving as punishment. Even where a prima facie case exists, continued custody must be reasonable in light of personal liberty, the presumption of innocence and the likely duration of trial. Completion of the investigation, absence of criminal antecedents and lack of demonstrated risks of absconding, interference with evidence or witness intimidation are relevant to whether continued detention is justified. Bail may be subject to a personal bond, sureties and other conditions, with cancellation sought for a breach.
Pre-trial detention in GST prosecutions for alleged fraudulent input tax credit secures attendance at trial rather than serving as punishment. Even where a prima facie case exists, continued custody must be reasonable in light of personal liberty, the presumption of innocence and the likely duration of trial. Completion of the investigation, absence of criminal antecedents and lack of demonstrated risks of absconding, interference with evidence or witness intimidation are relevant to whether continued detention is justified. Bail may be subject to a personal bond, sureties and other conditions, with cancellation sought for a breach.
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