https://www.taxtmi.com/caselaws?id=787114 Regular bail was granted in a GST prosecution alleging fraudulent availment and utilisation of input tax credit on invoices from non-genuine or cancelled suppliers. The Court treated the filing of the complaint, the documentary and electronic nature of the evidence, the completed investigation, and the absence of any demonstrated need for further custodial detention as material factors supporting release. It also noted that the precise tax liability and extent of evasion were still to be determined through assessment or adjudication. Applying the principle that bail is the rule and jail the exception, the petitioners were released on conditions to secure their presence and protect the trial process. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787114 Regular bail was granted in a GST prosecution alleging fraudulent availment and utilisation of input tax credit on invoices from non-genuine or cancelled suppliers. The Court treated the filing of the complaint, the documentary and electronic nature of the evidence, the completed investigation, and the absence of any demonstrated need for further custodial detention as material factors supporting release. It also noted that the precise tax liability and extent of evasion were still to be determined through assessment or adjudication. Applying the principle that bail is the rule and jail the exception, the petitioners were released on conditions to secure their presence and protect the trial process. Case-Laws GST Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787114