https://www.taxtmi.com/caselaws?id=783594 In a prosecution alleging wrongful availment of input tax credit without actual movement of goods, the HC considered whether continued custody was justified in light of statutory safeguards governing GST arrests and settled bail principles. Relying on SC authority, it held that arrest must rest on recorded "reasons to believe" supported by material satisfying Section 132(5) of the GST Act, and that written grounds of arrest must be furnished to enable an effective challenge and bail application, consistent with Article 22(1). Applying the Article 21 imperative of speedy trial and the bail factors of flight risk and witness tampering, the HC found incarceration unwarranted and granted bail on suitable bonds and conditions. en-us Mon, 15 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783594 In a prosecution alleging wrongful availment of input tax credit without actual movement of goods, the HC considered whether continued custody was justified in light of statutory safeguards governing GST arrests and settled bail principles. Relying on SC authority, it held that arrest must rest on recorded "reasons to believe" supported by material satisfying Section 132(5) of the GST Act, and that written grounds of arrest must be furnished to enable an effective challenge and bail application, consistent with Article 22(1). Applying the Article 21 imperative of speedy trial and the bail factors of flight risk and witness tampering, the HC found incarceration unwarranted and granted bail on suitable bonds and conditions. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783594