https://www.taxtmi.com/caselaws?id=424578 Regular bail was granted in a GST prosecution for alleged fraudulent input tax credit, as the investigation was substantially documentary and the evidence had already been seized. The Court noted that the applicant had made substantial tax deposits through the electronic cash ledger and DRC-03, had no past criminal record, and that the prosecution showed no concrete necessity for continued custody, flight risk, or witness influence. Applying the settled principle that detention cannot continue indefinitely and that bail depends on the facts of each case, the Court held further incarceration unjustified and released the applicant on conditions. en-us Fri, 01 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424578 Regular bail was granted in a GST prosecution for alleged fraudulent input tax credit, as the investigation was substantially documentary and the evidence had already been seized. The Court noted that the applicant had made substantial tax deposits through the electronic cash ledger and DRC-03, had no past criminal record, and that the prosecution showed no concrete necessity for continued custody, flight risk, or witness influence. Applying the settled principle that detention cannot continue indefinitely and that bail depends on the facts of each case, the Court held further incarceration unjustified and released the applicant on conditions. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424578