https://www.taxtmi.com/caselaws?id=402320 In a prosecution for alleged GST fraud involving fictitious firms, fake invoices and wrongful input tax credit, the HC held that bail must be assessed on the overall balance of accusation, evidence, punishment severity, risk of tampering and the interests of justice. Because the case was largely documentary, the charge-sheet had been filed and the investigation had substantially progressed, prolonged pre-trial custody was not justified. The petitioner was therefore granted bail subject to conditions. en-us Wed, 23 Dec 2020 00:00:00 +0530 Tue, 29 Dec 2020 11:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402320 In a prosecution for alleged GST fraud involving fictitious firms, fake invoices and wrongful input tax credit, the HC held that bail must be assessed on the overall balance of accusation, evidence, punishment severity, risk of tampering and the interests of justice. Because the case was largely documentary, the charge-sheet had been filed and the investigation had substantially progressed, prolonged pre-trial custody was not justified. The petitioner was therefore granted bail subject to conditions. Case-Laws GST Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402320