https://www.taxtmi.com/caselaws?id=440380 The Allahabad HC granted interim bail to an applicant charged with Input Tax Credit discrepancies, noting absence of proof regarding realization of tax credit through forged documents. The court emphasized the constitutional principle that bail is the rule and jail is the exception, citing Article 21. The prosecution failed to demonstrate exceptional circumstances warranting bail denial, including risks of evidence tampering, witness intimidation, or flight from justice. The court found no material suggesting the accused would subvert justice or repeat offenses, concluding the applicant established grounds for bail subject to imposed conditions. en-us Thu, 06 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440380 The Allahabad HC granted interim bail to an applicant charged with Input Tax Credit discrepancies, noting absence of proof regarding realization of tax credit through forged documents. The court emphasized the constitutional principle that bail is the rule and jail is the exception, citing Article 21. The prosecution failed to demonstrate exceptional circumstances warranting bail denial, including risks of evidence tampering, witness intimidation, or flight from justice. The court found no material suggesting the accused would subvert justice or repeat offenses, concluding the applicant established grounds for bail subject to imposed conditions. Case-Laws GST Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440380