https://www.taxtmi.com/caselaws?id=783908 Bail in prosecution under s.132(1) CGST Act for alleged availment of ITC on bogus invoices from non-existent suppliers turned on whether continued custody was justified despite a filed charge-sheet. Relying on SC rulings that arrest must be founded on recorded "reasons to believe" based on material satisfying s.132(5) and not mere suspicion, and that bail is the rule given presumption of innocence and the Article 21 right to speedy trial, the HC noted the limited maximum sentence, documentary nature of evidence, and absence of aggravating factors warranting further detention. The bail application was allowed and the accused was ordered to be released on appropriate bonds and conditions. en-us Mon, 15 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783908 Bail in prosecution under s.132(1) CGST Act for alleged availment of ITC on bogus invoices from non-existent suppliers turned on whether continued custody was justified despite a filed charge-sheet. Relying on SC rulings that arrest must be founded on recorded "reasons to believe" based on material satisfying s.132(5) and not mere suspicion, and that bail is the rule given presumption of innocence and the Article 21 right to speedy trial, the HC noted the limited maximum sentence, documentary nature of evidence, and absence of aggravating factors warranting further detention. The bail application was allowed and the accused was ordered to be released on appropriate bonds and conditions. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783908