https://www.taxtmi.com/caselaws?id=417531 In bail proceedings concerning alleged offences under the Odisha Goods and Services Tax Act, the HC applied settled bail principles by assessing the gravity of the accusation, the maximum punishment, the documentary nature of the prosecution case, seizure of records, custody already undergone, and the lack of material showing a need for further detention. Finding that investigation had substantially progressed, that the petitioner was a permanent resident within jurisdiction, and that there was no real risk of tampering with evidence, influencing witnesses, or absconding, the Court held continued custody unwarranted. Bail was granted subject to conditions. en-us Fri, 26 Nov 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417531 In bail proceedings concerning alleged offences under the Odisha Goods and Services Tax Act, the HC applied settled bail principles by assessing the gravity of the accusation, the maximum punishment, the documentary nature of the prosecution case, seizure of records, custody already undergone, and the lack of material showing a need for further detention. Finding that investigation had substantially progressed, that the petitioner was a permanent resident within jurisdiction, and that there was no real risk of tampering with evidence, influencing witnesses, or absconding, the Court held continued custody unwarranted. Bail was granted subject to conditions. Case-Laws GST Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417531