https://www.taxtmi.com/caselaws?id=429061 Pre-trial detention was found unnecessary in a GST prosecution alleging wrongful input tax credit and tax evasion, because the liability was substantially disputed on legal interpretation, no forged or fabricated documents were shown, and the applicant had cooperated by reversing credit and making deposits. The court treated the admitted reversal of credit, partial tax payment, and willingness to continue monthly deposits as significant indicators of cooperation. On those facts, bail was granted under Section 439 CrPC, subject to conditions securing cooperation with the investigating agency and compliance with the proposed deposit arrangement. en-us Sat, 08 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429061 Pre-trial detention was found unnecessary in a GST prosecution alleging wrongful input tax credit and tax evasion, because the liability was substantially disputed on legal interpretation, no forged or fabricated documents were shown, and the applicant had cooperated by reversing credit and making deposits. The court treated the admitted reversal of credit, partial tax payment, and willingness to continue monthly deposits as significant indicators of cooperation. On those facts, bail was granted under Section 439 CrPC, subject to conditions securing cooperation with the investigating agency and compliance with the proposed deposit arrangement. Case-Laws GST Sat, 08 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429061