https://www.taxtmi.com/highlights?id=95434 In a prosecution alleging creation and operation of multiple firms to wrongfully avail and pass on input tax credit exceeding Rs.30 crores under Section 132 of the CGST Act, the court assessed whether continued pre-trial custody was warranted. Noting that the maximum punishment is five years, that the allegations remained to be proved, that the accused had been in custody since May 2025, and that the prosecution evidence was primarily documentary/electronic reducing apprehension of interference, the court held that further incarceration would be disproportionate and offend Article 21 and the principle that bail is the rule absent extraordinary circumstances. Regular bail was granted subject to conditions. - HC en-us Fri, 26 Dec 2025 07:18:36 +0530 Fri, 26 Dec 2025 07:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95434 In a prosecution alleging creation and operation of multiple firms to wrongfully avail and pass on input tax credit exceeding Rs.30 crores under Section 132 of the CGST Act, the court assessed whether continued pre-trial custody was warranted. Noting that the maximum punishment is five years, that the allegations remained to be proved, that the accused had been in custody since May 2025, and that the prosecution evidence was primarily documentary/electronic reducing apprehension of interference, the court held that further incarceration would be disproportionate and offend Article 21 and the principle that bail is the rule absent extraordinary circumstances. Regular bail was granted subject to conditions. - HC Highlights GST Fri, 26 Dec 2025 07:18:36 +0530 https://www.taxtmi.com/highlights?id=95434