https://www.taxtmi.com/caselaws?id=402365 The Gujarat HC granted regular bail in a GST prosecution under the penal provisions relating to wrongful input tax credit, noting the absence of criminal antecedents and the nature of the allegations. It considered the gravity of the offence, the role attributed to the accused, and the settled principle that bail may be decided on a prima facie assessment without detailed examination of evidence. On that basis, the Court exercised its discretion in favour of release on regular bail. en-us Tue, 22 Dec 2020 00:00:00 +0530 Wed, 30 Dec 2020 11:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402365 The Gujarat HC granted regular bail in a GST prosecution under the penal provisions relating to wrongful input tax credit, noting the absence of criminal antecedents and the nature of the allegations. It considered the gravity of the offence, the role attributed to the accused, and the settled principle that bail may be decided on a prima facie assessment without detailed examination of evidence. On that basis, the Court exercised its discretion in favour of release on regular bail. Case-Laws GST Tue, 22 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402365