https://www.taxtmi.com/caselaws?id=792373 Where the GST law provides a specific recovery framework for unpaid tax dues, criminal custody cannot be treated as the primary means of recovery at the bail stage. The HC noted that the statute contains express recovery mechanisms, including recovery proceedings after the prescribed period and recovery through the modes set out in the law, as well as recovery through the Magistrate as if it were a fine. In that statutory setting, the Court treated the criminal case as being used for dues recovery rather than as an independent basis for continued custody, and granted bail subject to usual conditions. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792373 Where the GST law provides a specific recovery framework for unpaid tax dues, criminal custody cannot be treated as the primary means of recovery at the bail stage. The HC noted that the statute contains express recovery mechanisms, including recovery proceedings after the prescribed period and recovery through the modes set out in the law, as well as recovery through the Magistrate as if it were a fine. In that statutory setting, the Court treated the criminal case as being used for dues recovery rather than as an independent basis for continued custody, and granted bail subject to usual conditions. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792373