https://www.taxtmi.com/caselaws?id=770029 Regular bail was granted in a CGST prosecution because the alleged links with connected firms were not supported by verified bank records or other independent documentary evidence, and the custodial statement's evidentiary value could only be tested at trial. The Court also considered that the offence was triable by a Magistrate, carried a maximum sentence of five years, charge had not yet been framed, no prosecution witness had been examined, and the trial was likely to take considerable time. On these facts, continued incarceration was found unjustified pending trial. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770029 Regular bail was granted in a CGST prosecution because the alleged links with connected firms were not supported by verified bank records or other independent documentary evidence, and the custodial statement's evidentiary value could only be tested at trial. The Court also considered that the offence was triable by a Magistrate, carried a maximum sentence of five years, charge had not yet been framed, no prosecution witness had been examined, and the trial was likely to take considerable time. On these facts, continued incarceration was found unjustified pending trial. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770029