https://www.taxtmi.com/caselaws?id=771997 The Punjab and Haryana HC granted regular bail to petitioners charged with fraudulent Input Tax Credit offences under CGST Act. The court noted that while these economic offences carry maximum punishment of 5 years imprisonment and are compoundable under Section 138, further detention was unjustified as evidence would be primarily documentary and electronic through official witnesses, eliminating tampering concerns. Following P. Chidambaram precedent, the court balanced detention necessity against bail considerations, finding no requirement for custodial interrogation. Bail was granted subject to personal bonds and sureties. en-us Mon, 26 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771997 The Punjab and Haryana HC granted regular bail to petitioners charged with fraudulent Input Tax Credit offences under CGST Act. The court noted that while these economic offences carry maximum punishment of 5 years imprisonment and are compoundable under Section 138, further detention was unjustified as evidence would be primarily documentary and electronic through official witnesses, eliminating tampering concerns. Following P. Chidambaram precedent, the court balanced detention necessity against bail considerations, finding no requirement for custodial interrogation. Bail was granted subject to personal bonds and sureties. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771997