https://www.taxtmi.com/caselaws?id=404556 Bail conditions must be reasonable and not so onerous that bail becomes illusory; applying that principle, the Court found that requiring cash deposit of the entire remaining disputed input tax credit was unsustainable. It noted that a substantial part of the amount had already been deposited, the departmental enquiry was still pending, and no proceedings under sections 73 or 74 of the CGST Act or provisional attachment under section 83 had been initiated. The bail condition was modified, and the applicant was allowed to furnish security for the remaining disputed amount other than cash or bank guarantee. en-us Mon, 22 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404556 Bail conditions must be reasonable and not so onerous that bail becomes illusory; applying that principle, the Court found that requiring cash deposit of the entire remaining disputed input tax credit was unsustainable. It noted that a substantial part of the amount had already been deposited, the departmental enquiry was still pending, and no proceedings under sections 73 or 74 of the CGST Act or provisional attachment under section 83 had been initiated. The bail condition was modified, and the applicant was allowed to furnish security for the remaining disputed amount other than cash or bank guarantee. Case-Laws GST Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404556