https://www.taxtmi.com/article/detailed?id=13371 The statutory framework provides that continued detention beyond the prescribed investigation ceiling is conditional on filing a prosecution complaint; where the complaint is not filed and the applicable custodial period expires, the accused is entitled to statutory bail under Section 187(3) of the Bharatiya Nagarik Suraksha Sanhita. The provision is beneficial and cannot be denied when the investigating agency has not completed the probe within the prescribed time, and administrative guidance on GST investigations emphasises filing complaints within the sixty-day window. en-us Wed, 22 Jan 2025 09:56:47 +0530 Wed, 22 Jan 2025 09:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13371 The statutory framework provides that continued detention beyond the prescribed investigation ceiling is conditional on filing a prosecution complaint; where the complaint is not filed and the applicable custodial period expires, the accused is entitled to statutory bail under Section 187(3) of the Bharatiya Nagarik Suraksha Sanhita. The provision is beneficial and cannot be denied when the investigating agency has not completed the probe within the prescribed time, and administrative guidance on GST investigations emphasises filing complaints within the sixty-day window. Articles Goods and Services Tax - GST Wed, 22 Jan 2025 09:56:47 +0530 https://www.taxtmi.com/article/detailed?id=13371