https://www.taxtmi.com/caselaws?id=785805 Petitioner implicated for offences under Clauses (a)(d) of Section 132(1) CGST, alleged offences carry a maximum five-year term and are triable by a Magistrate; court relied on these factors and absence of prior similar involvement to emphasize the presumption of innocence, the nature and gravity of the allegations, period of custody since 22.08.2025, and cooperation/other circumstances on record. On that basis, without expressing any opinion on merits, HC admitted the petitioner to bail and allowed release on furnishing bail bond. en-us Wed, 28 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785805 Petitioner implicated for offences under Clauses (a)(d) of Section 132(1) CGST, alleged offences carry a maximum five-year term and are triable by a Magistrate; court relied on these factors and absence of prior similar involvement to emphasize the presumption of innocence, the nature and gravity of the allegations, period of custody since 22.08.2025, and cooperation/other circumstances on record. On that basis, without expressing any opinion on merits, HC admitted the petitioner to bail and allowed release on furnishing bail bond. Case-Laws GST Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785805