https://www.taxtmi.com/caselaws?id=440353 Bail in a CGST prosecution depends on the nature of the accusation, the supporting material, the severity of punishment, the accused's role, antecedents, and the risk of tampering with evidence or influencing witnesses. The Court noted that the alleged offence carried a maximum sentence of five years, no GST recovery notice had been issued, and tax liability or penalty had not yet been ascertained. It also treated the offence as compoundable and triable by a Magistrate. On these facts, the Court granted bail subject to conditions, without expressing any view on the merits. en-us Mon, 10 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440353 Bail in a CGST prosecution depends on the nature of the accusation, the supporting material, the severity of punishment, the accused's role, antecedents, and the risk of tampering with evidence or influencing witnesses. The Court noted that the alleged offence carried a maximum sentence of five years, no GST recovery notice had been issued, and tax liability or penalty had not yet been ascertained. It also treated the offence as compoundable and triable by a Magistrate. On these facts, the Court granted bail subject to conditions, without expressing any view on the merits. Case-Laws GST Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440353