https://www.taxtmi.com/caselaws?id=449205 Regular bail was granted in a prosecution alleging wrongful availment of Input Tax Credit on the basis of forged and fictitious records. The Court, acting under Section 439 CrPC, noted that investigation was complete, the charge-sheet had been filed, and the applicant had remained in custody since 12.10.2023. It also considered the limited stage of proceedings and the absence of any near-term prospect of trial commencement or conclusion. On a prima facie assessment, and without examining the evidence in detail, the Court exercised discretion in favour of bail. en-us Thu, 25 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449205 Regular bail was granted in a prosecution alleging wrongful availment of Input Tax Credit on the basis of forged and fictitious records. The Court, acting under Section 439 CrPC, noted that investigation was complete, the charge-sheet had been filed, and the applicant had remained in custody since 12.10.2023. It also considered the limited stage of proceedings and the absence of any near-term prospect of trial commencement or conclusion. On a prima facie assessment, and without examining the evidence in detail, the Court exercised discretion in favour of bail. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449205