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    Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached
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The HC allowed the accused's petition and directed release on...

Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain

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GST October 28, 2025 Case Laws HC
The HC allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses, noting all witnesses are official personnel. The matter concerns alleged irregular availment of input tax credit through receipt of invoices without actual supply and operation of forged forms; those contentious issues were held to be triable and unsuitable for adjudication at bail stage. Further pretrial detention was deemed unwarranted, subject to any additional conditions the trial court/duty magistrate may impose.

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Acts Income Tax