https://www.taxtmi.com/caselaws?id=407523 Regular bail under Section 439 CrPC was considered in a prosecution under the Gujarat Goods and Services Tax Act. The Court relied on the fact that the applicant had been in custody since 03.01.2021, investigation was complete, the complaint had been filed, the case depended mainly on documentary material, and no likelihood of tampering with evidence was shown. It also considered the nature of the allegations, the attributed role, the alleged tax evasion amount, and the offer to deposit part of the sum. Regular bail was granted subject to monetary deposit and other conditions. en-us Mon, 26 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407523 Regular bail under Section 439 CrPC was considered in a prosecution under the Gujarat Goods and Services Tax Act. The Court relied on the fact that the applicant had been in custody since 03.01.2021, investigation was complete, the complaint had been filed, the case depended mainly on documentary material, and no likelihood of tampering with evidence was shown. It also considered the nature of the allegations, the attributed role, the alleged tax evasion amount, and the offer to deposit part of the sum. Regular bail was granted subject to monetary deposit and other conditions. Case-Laws GST Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407523