https://www.taxtmi.com/caselaws?id=408336 Bail in a GST input tax credit fraud allegation was assessed on settled considerations of liberty, custodial necessity, flight risk, and possible interference with evidence. The Court noted that the accused had joined investigation, had been examined in custody, and no material showed an attempt to abscond or any need for further custodial interrogation. It also considered the accused's age, prior heart surgery, and the wife's medical condition. A retracted statement under section 70 of the Central Goods and Services Tax Act, 2017 was held insufficient by itself to justify continued detention. Bail was granted subject to conditions safeguarding cooperation and the evidentiary process. en-us Sat, 17 Oct 2020 00:00:00 +0530 Tue, 25 Mar 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408336 Bail in a GST input tax credit fraud allegation was assessed on settled considerations of liberty, custodial necessity, flight risk, and possible interference with evidence. The Court noted that the accused had joined investigation, had been examined in custody, and no material showed an attempt to abscond or any need for further custodial interrogation. It also considered the accused's age, prior heart surgery, and the wife's medical condition. A retracted statement under section 70 of the Central Goods and Services Tax Act, 2017 was held insufficient by itself to justify continued detention. Bail was granted subject to conditions safeguarding cooperation and the evidentiary process. Case-Laws GST Sat, 17 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408336