https://www.taxtmi.com/caselaws?id=426166 Regular bail was granted in a GST prosecution alleging wrongful availment of input tax credit because investigation was substantially complete, custodial interrogation had already occurred, and continued detention was not considered necessary. The Court weighed the seriousness of the allegations against the stage of proceedings, the filing of the complaint, the likelihood of trial taking considerable time, and the fact that the alleged offence carried a maximum punishment of five years. It also noted the statutory scheme permitting compounding on fulfilment of prescribed conditions. On that balance, discretion was exercised in favour of release on bail. en-us Fri, 05 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426166 Regular bail was granted in a GST prosecution alleging wrongful availment of input tax credit because investigation was substantially complete, custodial interrogation had already occurred, and continued detention was not considered necessary. The Court weighed the seriousness of the allegations against the stage of proceedings, the filing of the complaint, the likelihood of trial taking considerable time, and the fact that the alleged offence carried a maximum punishment of five years. It also noted the statutory scheme permitting compounding on fulfilment of prescribed conditions. On that balance, discretion was exercised in favour of release on bail. Case-Laws GST Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426166