https://www.taxtmi.com/caselaws?id=774065 The HC granted bail to an accused charged under Section 132 of the Central GST Act, 2017 for tax evasion of Rs. 8.75 crore involving sale of tyres and tubes without proper invoicing. The Court held that in GST offences with maximum punishment of five years where evidence is primarily documentary and involves official witnesses, bail should ordinarily be granted unless extraordinary circumstances exist. The accused had been in custody since April 2025 with charge-sheet filed in May 2025. Bail was granted with conditions including personal bond of Rs. 5 lakh, two sureties, passport surrender, and travel restrictions, emphasizing that prolonged pre-trial detention was unjustified given the documentary nature of evidence and no risk of witness tampering. en-us Mon, 16 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774065 The HC granted bail to an accused charged under Section 132 of the Central GST Act, 2017 for tax evasion of Rs. 8.75 crore involving sale of tyres and tubes without proper invoicing. The Court held that in GST offences with maximum punishment of five years where evidence is primarily documentary and involves official witnesses, bail should ordinarily be granted unless extraordinary circumstances exist. The accused had been in custody since April 2025 with charge-sheet filed in May 2025. Bail was granted with conditions including personal bond of Rs. 5 lakh, two sureties, passport surrender, and travel restrictions, emphasizing that prolonged pre-trial detention was unjustified given the documentary nature of evidence and no risk of witness tampering. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774065