https://www.taxtmi.com/caselaws?id=781197 HC granted bail to the accused in a CGST prosecution for allegedly issuing goods-less invoices and fraudulently availing input tax credit under Clauses (b), (c), (f) and (l) of s.132(1) (offences punishable up to five years). The court held that the prosecution's case is largely documentary/electronic, the accused had been in custody since 28.01.2025, and continued detention was not justified under Art.21 and the principle that bail is the norm. Bail was allowed subject to furnishing bonds/sureties and compliance with conditions imposed by the trial court/duty magistrate. en-us Mon, 03 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781197 HC granted bail to the accused in a CGST prosecution for allegedly issuing goods-less invoices and fraudulently availing input tax credit under Clauses (b), (c), (f) and (l) of s.132(1) (offences punishable up to five years). The court held that the prosecution's case is largely documentary/electronic, the accused had been in custody since 28.01.2025, and continued detention was not justified under Art.21 and the principle that bail is the norm. Bail was allowed subject to furnishing bonds/sureties and compliance with conditions imposed by the trial court/duty magistrate. Case-Laws GST Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781197