https://www.taxtmi.com/caselaws?id=786445 Wrongful availment of ineligible input tax credit through fake invoices was treated as a documentary-evidence prosecution; because investigation was complete and offences were triable by Magistrate, this supported grant of regular bail. The court relied on clean criminal antecedents and precedents extending bail where prosecution rests on documents and maximum sentence is limited, and therefore ordered admission to regular bail subject to furnishing bail/surety bonds. The court cautioned that observations do not decide merits and prohibited any attempt to influence prosecution witnesses, leaving trial and factual findings to the trial court. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786445 Wrongful availment of ineligible input tax credit through fake invoices was treated as a documentary-evidence prosecution; because investigation was complete and offences were triable by Magistrate, this supported grant of regular bail. The court relied on clean criminal antecedents and precedents extending bail where prosecution rests on documents and maximum sentence is limited, and therefore ordered admission to regular bail subject to furnishing bail/surety bonds. The court cautioned that observations do not decide merits and prohibited any attempt to influence prosecution witnesses, leaving trial and factual findings to the trial court. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786445