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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC allowed the applicant's petition and granted regular bail, concluding custodial detention was unnecessary. The court observed a complaint has been filed but no statutory notice or assessment under the SGST Act, 2017 has been issued, leaving the tax quantum unassessed and appealable. Noting the applicant's cooperation with the investigation, the economic recovery objective of the statute, and settled jurisprudence, the court found continued detention unwarranted despite allegations of availing ineligible or fake ITC from non-existent or deregistered suppliers. Having regard to the applicant's character and protracted incarceration since 20.08.2025, bail was granted without expressing any view on merits, subject to the specified conditions.

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