Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
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Bail was sought in a prosecution alleging fraudulent availment of GST input tax credit through goods-less invoices and fake entities. The court held that denial of bail cannot rest solely on the gravity of the alleged economic offence; pre-trial incarceration must be justified by specific risks such as tampering with evidence, influencing witnesses, or obstructing trial, and must respect the accused's Article 21 right to liberty and speedy trial. The court also noted that arrest under the GST regime must be based on recorded "reasons to believe" supported by material, not mere suspicion. Bail was granted subject to personal and surety bonds and conditions. - HC
Bail was sought in a prosecution alleging fraudulent availment of GST input tax credit through goods-less invoices and fake entities. The court held that denial of bail cannot rest solely on the gravity of the alleged economic offence; pre-trial incarceration must be justified by specific risks such as tampering with evidence, influencing witnesses, or obstructing trial, and must respect the accused's Article 21 right to liberty and speedy trial. The court also noted that arrest under the GST regime must be based on recorded "reasons to believe" supported by material, not mere suspicion. Bail was granted subject to personal and surety bonds and conditions. - HC
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