https://www.taxtmi.com/caselaws?id=408337 Bail was granted in a GST case involving alleged fake input tax credit because the Court found the settled bail factors favoured release: personal liberty and the presumption of innocence outweighed continued detention, the material was largely documentary, and the accused had remained in judicial custody for a substantial period without interrogation. The record did not show that he was the ultimate beneficiary of the alleged tax credit, and the apprehension that he would hamper the investigation was not supported by specific material. His statement to the investigating officer was treated as insufficient at that stage without independent corroboration, and bail was allowed subject to conditions. en-us Sat, 14 Nov 2020 00:00:00 +0530 Tue, 25 Mar 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408337 Bail was granted in a GST case involving alleged fake input tax credit because the Court found the settled bail factors favoured release: personal liberty and the presumption of innocence outweighed continued detention, the material was largely documentary, and the accused had remained in judicial custody for a substantial period without interrogation. The record did not show that he was the ultimate beneficiary of the alleged tax credit, and the apprehension that he would hamper the investigation was not supported by specific material. His statement to the investigating officer was treated as insufficient at that stage without independent corroboration, and bail was allowed subject to conditions. Case-Laws GST Sat, 14 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408337