https://www.taxtmi.com/caselaws?id=413784 Regular bail was considered in a prosecution alleging GST evasion and allied forgery offences, with the Court placing weight on the petitioner not being named in the FIR, the alleged tax evasion already having been recovered from other persons, and the main material against him consisting of Section 161 CrPC statements treated as hearsay and debatable. The Court also noted that only a small recovery was attributed to the petitioner, no input tax credit was shown in his account, trial had not advanced with witness examination, and the statutory threshold under Section 132 of the CGST Act was relied on to support the case that the offence was not non-bailable. Bail was granted. en-us Wed, 15 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413784 Regular bail was considered in a prosecution alleging GST evasion and allied forgery offences, with the Court placing weight on the petitioner not being named in the FIR, the alleged tax evasion already having been recovered from other persons, and the main material against him consisting of Section 161 CrPC statements treated as hearsay and debatable. The Court also noted that only a small recovery was attributed to the petitioner, no input tax credit was shown in his account, trial had not advanced with witness examination, and the statutory threshold under Section 132 of the CGST Act was relied on to support the case that the offence was not non-bailable. Bail was granted. Case-Laws GST Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413784