https://www.taxtmi.com/caselaws?id=790342 Regular bail was granted in a GST-offences prosecution after the Court considered that investigation was complete, the charge-sheet had been filed, and the applicant's attributed role was confined to compliance-related activity. The allegations of filing fraudulent returns for non-existent firms and referring to fake entities for input tax credit were assessed against the applicant's limited involvement, the absence of material showing him to be a principal conspirator, and the apparent consistency of the alleged gain with consultancy charges. On those facts, the Court exercised bail discretion in favour of the applicant, subject to conditions. en-us Tue, 03 Mar 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790342 Regular bail was granted in a GST-offences prosecution after the Court considered that investigation was complete, the charge-sheet had been filed, and the applicant's attributed role was confined to compliance-related activity. The allegations of filing fraudulent returns for non-existent firms and referring to fake entities for input tax credit were assessed against the applicant's limited involvement, the absence of material showing him to be a principal conspirator, and the apparent consistency of the alleged gain with consultancy charges. On those facts, the Court exercised bail discretion in favour of the applicant, subject to conditions. Case-Laws GST Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790342