https://www.taxtmi.com/caselaws?id=782460 Accused persons prosecuted under Section 132 of the CGST Act were entitled to bail where the charge sheet had already been filed, further investigation was limited to a supplementary charge sheet, and the prosecution case rested mainly on seized documentary and electronic material. The Court treated the risk of witness influence and tampering as remote because the proposed witnesses were departmental officers, noted that the matter was triable by a magistrate with a maximum punishment of five years, and considered nearly eleven months of custody excessive. Refusal of bail was therefore set aside and bail was granted. en-us Thu, 20 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 18:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782460 Accused persons prosecuted under Section 132 of the CGST Act were entitled to bail where the charge sheet had already been filed, further investigation was limited to a supplementary charge sheet, and the prosecution case rested mainly on seized documentary and electronic material. The Court treated the risk of witness influence and tampering as remote because the proposed witnesses were departmental officers, noted that the matter was triable by a magistrate with a maximum punishment of five years, and considered nearly eleven months of custody excessive. Refusal of bail was therefore set aside and bail was granted. Case-Laws GST Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782460