https://www.taxtmi.com/caselaws?id=417087 Bail in a CGST prosecution alleging wrongful availment and passing on of input tax credit through fake invoices was granted after the Court applied settled bail principles, including the nature of the accusation, severity of punishment, risk of absconding, and possibility of tampering with evidence. Although a prima facie case of bogus input tax credit transactions was noted, the Court found that investigation was substantially complete, the final report had been filed, relevant documents had been collected, and the accused was a local resident with a low flight risk. The length of custody and the unlikelihood of an early trial conclusion also weighed in favour of release, subject to stringent conditions. en-us Tue, 11 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417087 Bail in a CGST prosecution alleging wrongful availment and passing on of input tax credit through fake invoices was granted after the Court applied settled bail principles, including the nature of the accusation, severity of punishment, risk of absconding, and possibility of tampering with evidence. Although a prima facie case of bogus input tax credit transactions was noted, the Court found that investigation was substantially complete, the final report had been filed, relevant documents had been collected, and the accused was a local resident with a low flight risk. The length of custody and the unlikelihood of an early trial conclusion also weighed in favour of release, subject to stringent conditions. Case-Laws GST Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417087