https://www.taxtmi.com/caselaws?id=432539 Further judicial remand must be supported by an independently recorded judicial satisfaction on the necessity of continued custody; a mechanical extension is unsustainable. In GST prosecutions, bail cannot be refused merely because the allegations involve an economic offence when the investigation is substantially complete, documents and statements are already recorded, and custodial interrogation is not shown to be necessary. The possibility of witness influence may be addressed through conditions rather than continued detention. On these principles, the remand extension was found not in accordance with law and bail was granted on conditions. en-us Thu, 29 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432539 Further judicial remand must be supported by an independently recorded judicial satisfaction on the necessity of continued custody; a mechanical extension is unsustainable. In GST prosecutions, bail cannot be refused merely because the allegations involve an economic offence when the investigation is substantially complete, documents and statements are already recorded, and custodial interrogation is not shown to be necessary. The possibility of witness influence may be addressed through conditions rather than continued detention. On these principles, the remand extension was found not in accordance with law and bail was granted on conditions. Case-Laws GST Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432539