https://www.taxtmi.com/caselaws?id=430412 In a GST prosecution based largely on documentary evidence, regular bail was warranted once investigation was complete and the challan had been filed, because the risk of tampering with evidence or influencing witnesses was materially reduced. The court balanced the seriousness of the economic offence against personal liberty and held that prolonged pre-trial custody could not be continued where the prosecution could not show a real risk of absconding or interference with trial. The absence of prior adjudication under section 74 was not a standalone ground for bail, but it was relevant on the facts, particularly given the limited punishment and the delay in leading pre-charge evidence. Bail was granted on conditions. en-us Mon, 14 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430412 In a GST prosecution based largely on documentary evidence, regular bail was warranted once investigation was complete and the challan had been filed, because the risk of tampering with evidence or influencing witnesses was materially reduced. The court balanced the seriousness of the economic offence against personal liberty and held that prolonged pre-trial custody could not be continued where the prosecution could not show a real risk of absconding or interference with trial. The absence of prior adjudication under section 74 was not a standalone ground for bail, but it was relevant on the facts, particularly given the limited punishment and the delay in leading pre-charge evidence. Bail was granted on conditions. Case-Laws GST Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430412