https://www.taxtmi.com/caselaws?id=415605 Regular bail was considered in a GST prosecution involving allegations of fake invoices and wrongful availment and passing on of input tax credit. The material was mainly documentary, the relevant records had already been seized, and the offence carried a maximum sentence of five years with fine. Applying the settled principle that bail is the rule and jail the exception, and finding no need for continued custody during investigation or trial, the Court held that further detention was unnecessary. Bail was therefore granted subject to conditions, taking into account the applicant's local roots and the absence of a death- or life-imprisonment offence. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415605 Regular bail was considered in a GST prosecution involving allegations of fake invoices and wrongful availment and passing on of input tax credit. The material was mainly documentary, the relevant records had already been seized, and the offence carried a maximum sentence of five years with fine. Applying the settled principle that bail is the rule and jail the exception, and finding no need for continued custody during investigation or trial, the Court held that further detention was unnecessary. Bail was therefore granted subject to conditions, taking into account the applicant's local roots and the absence of a death- or life-imprisonment offence. Case-Laws GST Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415605