https://www.taxtmi.com/caselaws?id=446736 In a prosecution under the CGST Act, the HC applied settled bail factors, including the nature of accusation, severity of punishment, attributed role, surrounding circumstances, and the risk of interference with witnesses or misuse of liberty, and granted bail. The court noted that the alleged offences were punishable up to five years, no GST recovery notice had been issued, and tax or penalty had not yet been ascertained. Treating the offences as compoundable and triable by a Magistrate, it held that the balance of individual liberty and public interest favoured release, without expressing any view on the merits. en-us Fri, 27 Oct 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446736 In a prosecution under the CGST Act, the HC applied settled bail factors, including the nature of accusation, severity of punishment, attributed role, surrounding circumstances, and the risk of interference with witnesses or misuse of liberty, and granted bail. The court noted that the alleged offences were punishable up to five years, no GST recovery notice had been issued, and tax or penalty had not yet been ascertained. Treating the offences as compoundable and triable by a Magistrate, it held that the balance of individual liberty and public interest favoured release, without expressing any view on the merits. Case-Laws GST Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446736