https://www.taxtmi.com/caselaws?id=417285 Bail under the Odisha GST Act in allegations of bogus input tax credit, fake invoices and fictitious business entities depends on judicial discretion assessed against the seriousness of the accusations, prima facie material, likelihood of tampering and risk of absconding. Although the court found prima facie involvement in the alleged GST fraud, it also considered the petitioner's local residence, substantial custody period and the five-year maximum punishment. Balancing these factors, the court held that continued detention was not necessary and granted bail on stringent conditions to secure the trial process. en-us Tue, 11 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417285 Bail under the Odisha GST Act in allegations of bogus input tax credit, fake invoices and fictitious business entities depends on judicial discretion assessed against the seriousness of the accusations, prima facie material, likelihood of tampering and risk of absconding. Although the court found prima facie involvement in the alleged GST fraud, it also considered the petitioner's local residence, substantial custody period and the five-year maximum punishment. Balancing these factors, the court held that continued detention was not necessary and granted bail on stringent conditions to secure the trial process. Case-Laws GST Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417285