https://www.taxtmi.com/caselaws?id=425909 In GST-related allegations of wrongful input tax credit and fraudulent refund claims, the Gujarat HC held that regular bail was justified where investigation was substantially complete, documentary and electronic material had been seized, no adjudication notice had been issued, and further custodial interrogation was unnecessary. The Court also held that the seriousness of an economic offence does not, by itself, bar bail; custody must be justified on the facts, including the need to secure the accused's presence and any real requirement for further detention. The applicants' lack of criminal antecedents and offer to deposit amounts supported release, and bail was granted subject to conditions. en-us Fri, 15 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425909 In GST-related allegations of wrongful input tax credit and fraudulent refund claims, the Gujarat HC held that regular bail was justified where investigation was substantially complete, documentary and electronic material had been seized, no adjudication notice had been issued, and further custodial interrogation was unnecessary. The Court also held that the seriousness of an economic offence does not, by itself, bar bail; custody must be justified on the facts, including the need to secure the accused's presence and any real requirement for further detention. The applicants' lack of criminal antecedents and offer to deposit amounts supported release, and bail was granted subject to conditions. Case-Laws GST Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425909