https://www.taxtmi.com/caselaws?id=426150 Bail in a GST fraud prosecution may be granted where custodial interrogation is no longer required, the accused's direct role appears limited on a prima facie assessment, and repeated examination has already occurred. Statements recorded under summons are relevant under the CGST framework, but they are not automatically confessional statements against the maker absent clear statutory authority. The cancellation of GST registrations of the connected firms was treated as a relevant bail-stage circumstance, while the alleged scale of ineligible input tax credit did not by itself make custody indispensable. On those considerations, bail was granted. en-us Fri, 08 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426150 Bail in a GST fraud prosecution may be granted where custodial interrogation is no longer required, the accused's direct role appears limited on a prima facie assessment, and repeated examination has already occurred. Statements recorded under summons are relevant under the CGST framework, but they are not automatically confessional statements against the maker absent clear statutory authority. The cancellation of GST registrations of the connected firms was treated as a relevant bail-stage circumstance, while the alleged scale of ineligible input tax credit did not by itself make custody indispensable. On those considerations, bail was granted. Case-Laws GST Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426150