https://www.taxtmi.com/caselaws?id=774258 In a prosecution under the CGST Act, the High Court held that filing of the complaint after earlier bail rejections constituted a substantial change in circumstances for reconsidering bail. Once the complaint was filed, the relevant factors became the gravity of the alleged offence and the triple test of flight risk, likelihood of influencing witnesses, and tampering with evidence. As the material was largely documentary, and there was no showing that the respondent was a flight risk, would interfere with the process, or had misused bail, the order granting bail was upheld and recall was refused. en-us Fri, 27 Jun 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774258 In a prosecution under the CGST Act, the High Court held that filing of the complaint after earlier bail rejections constituted a substantial change in circumstances for reconsidering bail. Once the complaint was filed, the relevant factors became the gravity of the alleged offence and the triple test of flight risk, likelihood of influencing witnesses, and tampering with evidence. As the material was largely documentary, and there was no showing that the respondent was a flight risk, would interfere with the process, or had misused bail, the order granting bail was upheld and recall was refused. Case-Laws GST Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774258