https://www.taxtmi.com/caselaws?id=757738 Bail in a CGST prosecution may be cancelled where the bail court ignores material factors, proceeds on irrelevant considerations, or fails to assess the gravity of the alleged economic offence. The High Court found the bail order unsustainable because it treated the absence of a formal managerial designation as decisive, even though liability under the statutory scheme is not limited to a designated manager but extends to persons who commit or cause the prohibited acts. It also overlooked the alleged fake invoicing, wrongful input tax credit, and documentary and electronic material indicating involvement in the fraud. Bail was therefore cancelled and the grant of bail set aside. en-us Thu, 25 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757738 Bail in a CGST prosecution may be cancelled where the bail court ignores material factors, proceeds on irrelevant considerations, or fails to assess the gravity of the alleged economic offence. The High Court found the bail order unsustainable because it treated the absence of a formal managerial designation as decisive, even though liability under the statutory scheme is not limited to a designated manager but extends to persons who commit or cause the prohibited acts. It also overlooked the alleged fake invoicing, wrongful input tax credit, and documentary and electronic material indicating involvement in the fraud. Bail was therefore cancelled and the grant of bail set aside. Case-Laws GST Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757738