https://www.taxtmi.com/caselaws?id=440543 In a CGST Act prosecution alleging fraudulent input tax credit through fake invoices, the HC granted bail under Section 439 CrPC because custody was not shown to be necessary for investigation or trial. The Court noted that a substantial part of the credit had already been reversed, the evidence was mainly documentary and electronic, and no real risk of tampering with evidence or absconding was established. Applying settled bail principles, it held that continued detention was unwarranted and directed release on conditions. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440543 In a CGST Act prosecution alleging fraudulent input tax credit through fake invoices, the HC granted bail under Section 439 CrPC because custody was not shown to be necessary for investigation or trial. The Court noted that a substantial part of the credit had already been reversed, the evidence was mainly documentary and electronic, and no real risk of tampering with evidence or absconding was established. Applying settled bail principles, it held that continued detention was unwarranted and directed release on conditions. Case-Laws GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440543