https://www.taxtmi.com/caselaws?id=418697 Bail under the Odisha Goods and Services Tax Act, 2017 was granted on the basis that pre-trial detention is not punitive and personal liberty remains the governing consideration. The Court applied settled bail factors, including the seriousness of the accusation, stage of investigation, risk of absconding, and possible tampering with evidence, and held that serious economic allegations alone do not justify denial of bail absent a credible threat to the trial or investigation. As the accused had remained in custody for over a year, trial had not begun, and no substantial risk to the proceedings was shown, continued incarceration was found unjustified and bail was allowed subject to conditions. en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418697 Bail under the Odisha Goods and Services Tax Act, 2017 was granted on the basis that pre-trial detention is not punitive and personal liberty remains the governing consideration. The Court applied settled bail factors, including the seriousness of the accusation, stage of investigation, risk of absconding, and possible tampering with evidence, and held that serious economic allegations alone do not justify denial of bail absent a credible threat to the trial or investigation. As the accused had remained in custody for over a year, trial had not begun, and no substantial risk to the proceedings was shown, continued incarceration was found unjustified and bail was allowed subject to conditions. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418697