https://www.taxtmi.com/caselaws?id=457261 Bail under Section 439 CrPC was granted in a prosecution for alleged offences under the CGST Act, as the Court found the custody not justified on the facts presented. The Court noted the applicant had remained on interim bail, had appeared before the trial court, and that the alleged offences carried punishment up to five years. It also considered that no tax or penalty had been ascertained, no recovery notice had been issued, and the relevant arrest circumstances did not warrant continued detention. Applying settled bail factors, including the nature of the accusation, severity of punishment, role of the accused and risk of tampering with evidence, the applicant was released on conditions. en-us Wed, 11 Oct 2023 00:00:00 +0530 Thu, 12 Sep 2024 21:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457261 Bail under Section 439 CrPC was granted in a prosecution for alleged offences under the CGST Act, as the Court found the custody not justified on the facts presented. The Court noted the applicant had remained on interim bail, had appeared before the trial court, and that the alleged offences carried punishment up to five years. It also considered that no tax or penalty had been ascertained, no recovery notice had been issued, and the relevant arrest circumstances did not warrant continued detention. Applying settled bail factors, including the nature of the accusation, severity of punishment, role of the accused and risk of tampering with evidence, the applicant was released on conditions. Case-Laws GST Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457261