https://www.taxtmi.com/highlights?id=96669 Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (about six months) weighed in favour of liberty; consequence: bail extended despite ongoing investigation. The court noted that further investigation or filing of a supplementary complaint is not a bar to bail without specific justification; consequence: continued probe did not defeat bail. The requirement to complete assessment before prosecution is generally required but admits narrow exceptions. en-us Fri, 06 Feb 2026 10:12:46 +0530 Fri, 06 Feb 2026 10:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96669 Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (about six months) weighed in favour of liberty; consequence: bail extended despite ongoing investigation. The court noted that further investigation or filing of a supplementary complaint is not a bar to bail without specific justification; consequence: continued probe did not defeat bail. The requirement to complete assessment before prosecution is generally required but admits narrow exceptions. Highlights GST Fri, 06 Feb 2026 10:12:46 +0530 https://www.taxtmi.com/highlights?id=96669