https://www.taxtmi.com/caselaws?id=406715 In a GST prosecution for alleged offences under section 132(1)(a)(b) of the CGST Act, the text notes that tax liability had not yet been finally determined under section 74. It explains that, in such a setting, the Court balanced the custodial concern against the revenue interest, taking account of partial payment and the need for cooperation with the investigation. Conditional bail was therefore considered appropriate, with release tied to a substantial deposit and compliance conditions designed to secure disputed dues pending final assessment. en-us Mon, 12 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406715 In a GST prosecution for alleged offences under section 132(1)(a)(b) of the CGST Act, the text notes that tax liability had not yet been finally determined under section 74. It explains that, in such a setting, the Court balanced the custodial concern against the revenue interest, taking account of partial payment and the need for cooperation with the investigation. Conditional bail was therefore considered appropriate, with release tied to a substantial deposit and compliance conditions designed to secure disputed dues pending final assessment. Case-Laws GST Mon, 12 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406715