Grant of bail appropriate where documentary/electronic evidence predominates and there is no threat of tampering or absconding.

Grant of bail appropriate where documentary/electronic evidence predominates and there is no threat of tampering or absconding. https://www.taxtmi.com/article/detailed?id=15555 The Court held that where documentary and electronic materials constitute the principal evidence under Section 132 of the CGST Act and there is no realistic risk of tampering or absconding, custodial detention is difficult to justify; in such cases, given the offences are triable by a Magistrate and carry limited maximum sentences, non-custodial measures and conditional release are appropriate while safeguarding the investigational and public interest. en-us Fri, 05 Dec 2025 08:14:29 +0530 Fri, 05 Dec 2025 08:14:29 +0530 TaxTMI RSS Generator Grant of bail appropriate where documentary/electronic evidence predominates and there is no threat of tampering or absconding. https://www.taxtmi.com/article/detailed?id=15555 The Court held that where documentary and electronic materials constitute the principal evidence under Section 132 of the CGST Act and there is no realistic risk of tampering or absconding, custodial detention is difficult to justify; in such cases, given the offences are triable by a Magistrate and carry limited maximum sentences, non-custodial measures and conditional release are appropriate while safeguarding the investigational and public interest. Articles Goods and Services Tax - GST Fri, 05 Dec 2025 08:14:29 +0530 https://www.taxtmi.com/article/detailed?id=15555