https://www.taxtmi.com/caselaws?id=789787 In a GST prosecution based mainly on alleged wrongful Input Tax Credit claims and bogus invoicing, regular bail was granted because the investigation had substantially progressed through seizure of documents and recording of statements. The Court noted that the material was primarily documentary, the applicant had remained in custody since 16/01/2026, and no further custodial interrogation appeared necessary. Without examining the merits of the prosecution, the decision reflects the approach that continued custody is not justified where the evidence is already on record and the case can proceed on existing documentary material. en-us Wed, 01 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789787 In a GST prosecution based mainly on alleged wrongful Input Tax Credit claims and bogus invoicing, regular bail was granted because the investigation had substantially progressed through seizure of documents and recording of statements. The Court noted that the material was primarily documentary, the applicant had remained in custody since 16/01/2026, and no further custodial interrogation appeared necessary. Without examining the merits of the prosecution, the decision reflects the approach that continued custody is not justified where the evidence is already on record and the case can proceed on existing documentary material. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789787