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Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (about six months) weighed in favour of liberty; consequence: bail extended despite ongoing investigation. The court noted that further investigation or filing of a supplementary complaint is not a bar to bail without specific justification; consequence: continued probe did not defeat bail. The requirement to complete assessment before prosecution is generally required but admits narrow exceptions.
Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (about six months) weighed in favour of liberty; consequence: bail extended despite ongoing investigation. The court noted that further investigation or filing of a supplementary complaint is not a bar to bail without specific justification; consequence: continued probe did not defeat bail. The requirement to complete assessment before prosecution is generally required but admits narrow exceptions.
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