https://www.taxtmi.com/caselaws?id=420733 Bail was granted in a CGST prosecution alleging fraudulent availment and passing of input tax credit through fake invoices. The court treated the applicant's role as subordinate to the main accused, noting that he had acted as a tax consultant on instructions and that the principal documentary and digital evidence had already been collected. It also relied on the absence of criminal antecedents, local roots, and the limited risk of tampering with evidence, concluding that continued custody was unnecessary while investigation could proceed. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420733 Bail was granted in a CGST prosecution alleging fraudulent availment and passing of input tax credit through fake invoices. The court treated the applicant's role as subordinate to the main accused, noting that he had acted as a tax consultant on instructions and that the principal documentary and digital evidence had already been collected. It also relied on the absence of criminal antecedents, local roots, and the limited risk of tampering with evidence, concluding that continued custody was unnecessary while investigation could proceed. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420733