https://www.taxtmi.com/caselaws?id=770724 Bail was granted in a GST evasion prosecution under Section 132(1)(c) of the CGST Act because the alleged offence carried a maximum sentence of five years, the petitioner had already spent more than three months in custody, and the charge-sheet had been filed. The Court further noted that the mandatory arrest safeguards, including notice before arrest in cases punishable up to seven years, had not been complied with. Although another case against the petitioner was pending, charge-sheet had also been filed there, so continued custody was not warranted. Non-compliance with arrest safeguards, coupled with completion of investigation, supported release on bail. en-us Thu, 08 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770724 Bail was granted in a GST evasion prosecution under Section 132(1)(c) of the CGST Act because the alleged offence carried a maximum sentence of five years, the petitioner had already spent more than three months in custody, and the charge-sheet had been filed. The Court further noted that the mandatory arrest safeguards, including notice before arrest in cases punishable up to seven years, had not been complied with. Although another case against the petitioner was pending, charge-sheet had also been filed there, so continued custody was not warranted. Non-compliance with arrest safeguards, coupled with completion of investigation, supported release on bail. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770724