https://www.taxtmi.com/caselaws?id=757391 GST arrest for alleged wrongful input tax credit was examined in light of the pending adjudication of tax liability under the GST scheme. The Court treated quantification of the alleged wrongful credit as material to assessing criminal liability and found continued custody premature before adjudication under Section 74(1). Regular bail was granted because investigation was complete, the complaint had been filed, the petitioner had no criminal antecedents, had a permanent abode, was not shown to be a flight risk, and the adjudication and trial were still pending. en-us Wed, 14 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 11:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757391 GST arrest for alleged wrongful input tax credit was examined in light of the pending adjudication of tax liability under the GST scheme. The Court treated quantification of the alleged wrongful credit as material to assessing criminal liability and found continued custody premature before adjudication under Section 74(1). Regular bail was granted because investigation was complete, the complaint had been filed, the petitioner had no criminal antecedents, had a permanent abode, was not shown to be a flight risk, and the adjudication and trial were still pending. Case-Laws GST Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757391