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    <title>2022 (4) TMI 599 - ORISSA HIGH COURT</title>
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    <description>Bail was granted in a CGST prosecution because personal liberty was treated as a fundamental consideration, and pre-trial detention was not justified as punishment. The alleged seriousness of the fiscal offence and the claimed loss to the exchequer were held insufficient by themselves to deny release. Weight was given to completion of investigation, filing of the charge sheet, absence of a real risk of absconding or tampering with evidence, and the petitioner&#039;s prolonged custody. The release was ordered subject to conditions imposed by the trial court.</description>
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      <description>Bail was granted in a CGST prosecution because personal liberty was treated as a fundamental consideration, and pre-trial detention was not justified as punishment. The alleged seriousness of the fiscal offence and the claimed loss to the exchequer were held insufficient by themselves to deny release. Weight was given to completion of investigation, filing of the charge sheet, absence of a real risk of absconding or tampering with evidence, and the petitioner&#039;s prolonged custody. The release was ordered subject to conditions imposed by the trial court.</description>
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