https://www.taxtmi.com/caselaws?id=420796 Successive bail applications are maintainable only if the applicant shows a material change in circumstances with a direct bearing on the earlier rejection; mere repetition of the same grounds or continued custody is insufficient. On the facts noted, no fresh facts or legal developments were shown, so the second bail application was not maintainable. A further plea based on alleged non-compliance with Section 41A CrPC did not aid the applicant, and the Court noted prima facie material of large-scale GST evasion, the seriousness of the allegations, and an ongoing investigation, so bail was refused. en-us Sat, 05 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420796 Successive bail applications are maintainable only if the applicant shows a material change in circumstances with a direct bearing on the earlier rejection; mere repetition of the same grounds or continued custody is insufficient. On the facts noted, no fresh facts or legal developments were shown, so the second bail application was not maintainable. A further plea based on alleged non-compliance with Section 41A CrPC did not aid the applicant, and the Court noted prima facie material of large-scale GST evasion, the seriousness of the allegations, and an ongoing investigation, so bail was refused. Case-Laws GST Sat, 05 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420796