https://www.taxtmi.com/caselaws?id=449846 Regular bail was sought in a GST prosecution alleging creation of fictitious firms in the applicant and spouse's names and wrongful availment of input tax credit. The HC held that, since investigation was complete and the charge-sheet had been filed, continued custodial detention was not warranted, particularly given the applicant's attributed role, the assessment of flight-risk/availability for trial, and the statutory maximum punishment under s. 132 GST Act (imprisonment up to five years with fine). Consequently, the HC granted regular bail on execution of a personal bond with surety and subject to conditions imposed by the trial court. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 26 Dec 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449846 Regular bail was sought in a GST prosecution alleging creation of fictitious firms in the applicant and spouse's names and wrongful availment of input tax credit. The HC held that, since investigation was complete and the charge-sheet had been filed, continued custodial detention was not warranted, particularly given the applicant's attributed role, the assessment of flight-risk/availability for trial, and the statutory maximum punishment under s. 132 GST Act (imprisonment up to five years with fine). Consequently, the HC granted regular bail on execution of a personal bond with surety and subject to conditions imposed by the trial court. Case-Laws GST Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449846