https://www.taxtmi.com/caselaws?id=783998 In a bail petition under the CGST Act alleging creation/operation of firms to wrongfully avail and pass on input tax credit exceeding ?30 crores, the HC held that offences under s.132 carry a maximum sentence of five years, and seriousness of economic offences alone cannot justify continued incarceration. Relying on SC guidance that bail should ordinarily be granted in CGST matters absent extraordinary circumstances, and that "bail is the rule," the HC found further detention unjustified because the prosecution evidence was primarily documentary/electronic, custody had continued since early May 2025, and prolonged pre-trial incarceration would offend Article 21 and the right to speedy trial; regular bail was granted subject to conditions. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783998 In a bail petition under the CGST Act alleging creation/operation of firms to wrongfully avail and pass on input tax credit exceeding ?30 crores, the HC held that offences under s.132 carry a maximum sentence of five years, and seriousness of economic offences alone cannot justify continued incarceration. Relying on SC guidance that bail should ordinarily be granted in CGST matters absent extraordinary circumstances, and that "bail is the rule," the HC found further detention unjustified because the prosecution evidence was primarily documentary/electronic, custody had continued since early May 2025, and prolonged pre-trial incarceration would offend Article 21 and the right to speedy trial; regular bail was granted subject to conditions. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783998