https://www.taxtmi.com/caselaws?id=462535 Bail was refused in a CGST prosecution alleging fake firms, fake invoices and e-way bills, and large-scale GST evasion, because the record contained prima facie material showing planned conduct through fictitious entities. Search material, seized registers, bill books, mobile data and recorded statements were treated as sufficient at the bail stage to indicate reasonable grounds to believe the offence had been committed. The Court treated the matter as an economic offence affecting the public exchequer and applied a stricter approach to bail, declining to conduct a detailed appraisal of evidence or the defence based on retraction. The seriousness of the accusation and public interest weighed against release. en-us Thu, 12 Sep 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462535 Bail was refused in a CGST prosecution alleging fake firms, fake invoices and e-way bills, and large-scale GST evasion, because the record contained prima facie material showing planned conduct through fictitious entities. Search material, seized registers, bill books, mobile data and recorded statements were treated as sufficient at the bail stage to indicate reasonable grounds to believe the offence had been committed. The Court treated the matter as an economic offence affecting the public exchequer and applied a stricter approach to bail, declining to conduct a detailed appraisal of evidence or the defence based on retraction. The seriousness of the accusation and public interest weighed against release. Case-Laws GST Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462535