https://www.taxtmi.com/caselaws?id=447975 Pre-trial custody under the CrPC was found unnecessary where the accused had cooperated with investigators, supplied laptop and bank data, and the relevant material had already been seized. The investigation had substantially progressed, the accused's statement was recorded in custody, and no non-cooperation was shown; concerns about absconding or tampering were therefore treated as manageable through conditions. In proceedings involving alleged offences under the CGST Act, the Court applied the principle that bail is the rule and jail the exception, and granted bail subject to stringent conditions to secure attendance and preserve the investigation. en-us Sat, 30 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447975 Pre-trial custody under the CrPC was found unnecessary where the accused had cooperated with investigators, supplied laptop and bank data, and the relevant material had already been seized. The investigation had substantially progressed, the accused's statement was recorded in custody, and no non-cooperation was shown; concerns about absconding or tampering were therefore treated as manageable through conditions. In proceedings involving alleged offences under the CGST Act, the Court applied the principle that bail is the rule and jail the exception, and granted bail subject to stringent conditions to secure attendance and preserve the investigation. Case-Laws GST Sat, 30 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447975