https://www.taxtmi.com/caselaws?id=783594 Bail in CGST prosecutions involving alleged fake firms, goods-less invoices and fraudulent input tax credit depends on the statutory maximum punishment, completion of investigation, nature of evidence, likely trial duration, and risks of absconding, witness influence or evidence tampering. Economic-offence gravity and alleged tax evasion alone do not justify prolonged pre-trial detention. Documentary or electronic evidence, absence of further recovery requirements, and limited likelihood of interference may support release. Articles 21 and 22 protect personal liberty, prompt production before a Magistrate, communication of arrest grounds, and the right to speedy trial. Bail conditions may restrict travel, require address updates, prohibit interference, and secure potential tax dues. 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 Bail in CGST prosecutions involving alleged fake firms, goods-less invoices and fraudulent input tax credit depends on the statutory maximum punishment, completion of investigation, nature of evidence, likely trial duration, and risks of absconding, witness influence or evidence tampering. Economic-offence gravity and alleged tax evasion alone do not justify prolonged pre-trial detention. Documentary or electronic evidence, absence of further recovery requirements, and limited likelihood of interference may support release. Articles 21 and 22 protect personal liberty, prompt production before a Magistrate, communication of arrest grounds, and the right to speedy trial. Bail conditions may restrict travel, require address updates, prohibit interference, and secure potential tax dues. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783594