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    <title>2026 (3) TMI 403 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Petition concerns entitlement to regular bail in alleged fraudulent availment of GST input tax credit where allegations rest mainly on documentary records already with the department. Court applied the principle that continued pretrial detention is unnecessary when evidence is documentary, offences are triable by a Magistrate, the accused has undergone substantial custody and further custodial interrogation is not required; noted statutory recovery remedies under GST and the likelihood of a protracted trial. Outcome: regular bail granted subject to furnishing bail/surety bonds as directed by the trial court.</description>
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      <title>2026 (3) TMI 403 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=787648</link>
      <description>Petition concerns entitlement to regular bail in alleged fraudulent availment of GST input tax credit where allegations rest mainly on documentary records already with the department. Court applied the principle that continued pretrial detention is unnecessary when evidence is documentary, offences are triable by a Magistrate, the accused has undergone substantial custody and further custodial interrogation is not required; noted statutory recovery remedies under GST and the likelihood of a protracted trial. Outcome: regular bail granted subject to furnishing bail/surety bonds as directed by the trial court.</description>
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      <pubDate>Thu, 05 Mar 2026 00:00:00 +0530</pubDate>
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