https://www.taxtmi.com/caselaws?id=768393 Regular bail in a CGST prosecution was granted where investigation had been completed, trial had not commenced, and the prosecution case rested mainly on documentary and electronic material. The Court noted that statements recorded during investigation, including under Section 70 of the CGST Act, would be tested at trial. It also relied on parity with a co-accused already enlarged on bail, the fact that the offences were triable by a Magistrate, and that the maximum sentence was five years. On these considerations, bail was granted. en-us Wed, 02 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768393 Regular bail in a CGST prosecution was granted where investigation had been completed, trial had not commenced, and the prosecution case rested mainly on documentary and electronic material. The Court noted that statements recorded during investigation, including under Section 70 of the CGST Act, would be tested at trial. It also relied on parity with a co-accused already enlarged on bail, the fact that the offences were triable by a Magistrate, and that the maximum sentence was five years. On these considerations, bail was granted. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768393