https://www.taxtmi.com/caselaws?id=400565 Regular bail was granted in a GST prosecution alleging wrongful availment of Input Tax Credit through fake invoices because the investigation had not materially progressed and continued custody was not shown to be necessary. The Court noted that the petitioner had been in judicial custody since 23-09-2020, that the respondents had not explained the stage of investigation, and that revenue interests were already protected by conditions in connected proceedings. Bail was therefore allowed subject to safeguards requiring attendance, cooperation with investigation, restraint on travel, and no interference with witnesses. en-us Tue, 20 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400565 Regular bail was granted in a GST prosecution alleging wrongful availment of Input Tax Credit through fake invoices because the investigation had not materially progressed and continued custody was not shown to be necessary. The Court noted that the petitioner had been in judicial custody since 23-09-2020, that the respondents had not explained the stage of investigation, and that revenue interests were already protected by conditions in connected proceedings. Bail was therefore allowed subject to safeguards requiring attendance, cooperation with investigation, restraint on travel, and no interference with witnesses. Case-Laws GST Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400565