https://www.taxtmi.com/caselaws?id=428753 In an alleged GST economic offence involving fictitious purchases and wrongful input tax credit, regular bail was granted because the investigation had substantially progressed, the documentary material was already collected and filed, and continued custody was not shown to be necessary for further inquiry. The Court considered the seriousness of the allegation, the stage of investigation, the presumption that bail is the rule and refusal the exception, and the need to secure the accused's presence at trial. Provisional attachment of property and part payment were also relevant factual factors against further custodial detention. en-us Tue, 04 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428753 In an alleged GST economic offence involving fictitious purchases and wrongful input tax credit, regular bail was granted because the investigation had substantially progressed, the documentary material was already collected and filed, and continued custody was not shown to be necessary for further inquiry. The Court considered the seriousness of the allegation, the stage of investigation, the presumption that bail is the rule and refusal the exception, and the need to secure the accused's presence at trial. Provisional attachment of property and part payment were also relevant factual factors against further custodial detention. Case-Laws GST Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428753