https://www.taxtmi.com/caselaws?id=396066 Regular bail was granted in a complaint under the Punjab Goods and Services Tax Act, 2017 on special facts, including the COVID-19 situation, the likelihood of prolonged trial, and the early stage of proceedings where only one of twenty-nine witnesses had been examined. The Court made clear that its observations did not express any view on the merits and directed the petitioner to furnish security by bank guarantee or immovable property within the stipulated time. The decision indicates that bail may be allowed at an early trial stage where exceptional circumstances and anticipated delay justify release. en-us Tue, 16 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396066 Regular bail was granted in a complaint under the Punjab Goods and Services Tax Act, 2017 on special facts, including the COVID-19 situation, the likelihood of prolonged trial, and the early stage of proceedings where only one of twenty-nine witnesses had been examined. The Court made clear that its observations did not express any view on the merits and directed the petitioner to furnish security by bank guarantee or immovable property within the stipulated time. The decision indicates that bail may be allowed at an early trial stage where exceptional circumstances and anticipated delay justify release. Case-Laws GST Tue, 16 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396066