https://www.taxtmi.com/article/detailed?id=16503 GST prosecution involving alleged fake invoicing and fraudulent input tax credit was examined in relation to arrest, prolonged custody and personal liberty under section 132 of the CGST Act. The discussion emphasised that the case rested largely on documentary and electronic evidence already secured by the department, including GST portal data, bank records, chats and mobile records. It highlighted that continued pre-trial detention must satisfy fairness, proportionality and necessity, especially where the investigation is substantially complete and the trial is likely to take considerable time. en-us Wed, 27 May 2026 07:29:45 +0530 Wed, 27 May 2026 07:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16503 GST prosecution involving alleged fake invoicing and fraudulent input tax credit was examined in relation to arrest, prolonged custody and personal liberty under section 132 of the CGST Act. The discussion emphasised that the case rested largely on documentary and electronic evidence already secured by the department, including GST portal data, bank records, chats and mobile records. It highlighted that continued pre-trial detention must satisfy fairness, proportionality and necessity, especially where the investigation is substantially complete and the trial is likely to take considerable time. Articles Goods and Services Tax - GST Wed, 27 May 2026 07:29:45 +0530 https://www.taxtmi.com/article/detailed?id=16503