https://www.taxtmi.com/caselaws?id=770186 Punjab and Haryana HC granted anticipatory bail to petitioner accused of fraudulently obtaining customs refund against ineligible Input Tax Credit. Court held custodial interrogation unnecessary as petitioner declared assets via affidavit enabling state recovery. Emphasizing pre-trial incarceration should not replicate post-conviction sentencing, court found no justification for custody at anticipatory bail stage despite prima facie evidence for prosecution. Bail granted subject to conditions including joining investigation within seven days, cooperation with investigating officer, and deemed custody provisions under Evidence Act. Court stressed prevention of irreversible injustice from pre-trial detention while ensuring investigation compliance. en-us Mon, 28 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770186 Punjab and Haryana HC granted anticipatory bail to petitioner accused of fraudulently obtaining customs refund against ineligible Input Tax Credit. Court held custodial interrogation unnecessary as petitioner declared assets via affidavit enabling state recovery. Emphasizing pre-trial incarceration should not replicate post-conviction sentencing, court found no justification for custody at anticipatory bail stage despite prima facie evidence for prosecution. Bail granted subject to conditions including joining investigation within seven days, cooperation with investigating officer, and deemed custody provisions under Evidence Act. Court stressed prevention of irreversible injustice from pre-trial detention while ensuring investigation compliance. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770186