https://www.taxtmi.com/caselaws?id=764960 Successive regular bail in an alleged GST input tax credit fraud prosecution was considered on the basis that investigation was complete, recovery from the accused was no longer required, the alleged offence was punishable up to five years, and the matter was triable by the JMFC. The analysis also notes the documentary nature of the evidence, an undertaking to deposit the tax amount, likely delay in trial, and the principle that bail is the rule and jail is the exception, with Article 21 liberty considerations in view. The application was granted subject to conditions. en-us Thu, 09 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764960 Successive regular bail in an alleged GST input tax credit fraud prosecution was considered on the basis that investigation was complete, recovery from the accused was no longer required, the alleged offence was punishable up to five years, and the matter was triable by the JMFC. The analysis also notes the documentary nature of the evidence, an undertaking to deposit the tax amount, likely delay in trial, and the principle that bail is the rule and jail is the exception, with Article 21 liberty considerations in view. The application was granted subject to conditions. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764960