https://www.taxtmi.com/caselaws?id=468968 Bail was granted in a prosecution under Section 132 of the CGST Act involving alleged input tax credit fraud through shell companies because investigation was complete, the complaint had been filed, the offences were triable by a Magistrate and carried a maximum sentence of five years. The court also noted that the case rested largely on documentary evidence, the applicant had no criminal antecedents, and trial was likely to take time. On that basis, the settled approach favouring bail pending trial on conditions was applied, subject to personal bond, sureties and compliance terms. en-us Thu, 16 Oct 2025 00:00:00 +0530 Tue, 26 May 2026 21:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468968 Bail was granted in a prosecution under Section 132 of the CGST Act involving alleged input tax credit fraud through shell companies because investigation was complete, the complaint had been filed, the offences were triable by a Magistrate and carried a maximum sentence of five years. The court also noted that the case rested largely on documentary evidence, the applicant had no criminal antecedents, and trial was likely to take time. On that basis, the settled approach favouring bail pending trial on conditions was applied, subject to personal bond, sureties and compliance terms. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468968