https://www.taxtmi.com/caselaws?id=784189 Bail was sought in a prosecution alleging large-scale GST fraud under s.132(1) CGST Act. The HC held that despite the alleged quantum, the offence carries a maximum sentence of five years, is triable by a Magistrate, the complaint had been filed after investigation, and the case rested primarily on documentary evidence implying a protracted trial; further, the accused had no criminal antecedents and had remained in custody for over two months. Relying on the SC's guidance that bail should ordinarily be granted in such CGST offences absent extraordinary circumstances, the HC found continued incarceration unwarranted and allowed bail. en-us Mon, 15 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784189 Bail was sought in a prosecution alleging large-scale GST fraud under s.132(1) CGST Act. The HC held that despite the alleged quantum, the offence carries a maximum sentence of five years, is triable by a Magistrate, the complaint had been filed after investigation, and the case rested primarily on documentary evidence implying a protracted trial; further, the accused had no criminal antecedents and had remained in custody for over two months. Relying on the SC's guidance that bail should ordinarily be granted in such CGST offences absent extraordinary circumstances, the HC found continued incarceration unwarranted and allowed bail. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784189