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    <title>2022 (12) TMI 263 - Supreme Court</title>
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    <description>In a CGST prosecution, bail was granted after the Court noted that arrest had been made, investigation was complete, and the charge-sheet had been filed. The alleged offence carried punishment up to five years with fine, but further custody was not shown to be necessary. As the case rested mainly on documentary and electronic evidence with official witnesses, the risk of tampering, intimidation, or witness influence was considered low. Bail was therefore allowed subject to conditions to be fixed by the trial court, including deposit of passport and appearance for trial.</description>
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      <link>https://www.taxtmi.com/caselaws?id=431146</link>
      <description>In a CGST prosecution, bail was granted after the Court noted that arrest had been made, investigation was complete, and the charge-sheet had been filed. The alleged offence carried punishment up to five years with fine, but further custody was not shown to be necessary. As the case rested mainly on documentary and electronic evidence with official witnesses, the risk of tampering, intimidation, or witness influence was considered low. Bail was therefore allowed subject to conditions to be fixed by the trial court, including deposit of passport and appearance for trial.</description>
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