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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 grants the petitioner bail, subject to furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate and compliance with any imposed conditions. The court notes the offences under Section 132 expose liability up to five years' imprisonment but recognizes economic offences require stern treatment; however the allegations (operation of multiple bogus firms and wrongful availing/passing of input tax credit causing alleged loss) remain to be proved. Having been in custody since 18.04.2025 and where prosecution evidence is predominantly documentary and electronic, continued detention is unjustified as violative of Article 21 and the principle that bail is the norm and incarceration the exception; petition allowed.

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