https://www.taxtmi.com/caselaws?id=792780 Bail was granted in a GST matter alleging bogus input tax credit and related irregularities because no notice under Section 74 of the CGST Act had been issued to the applicant's firm, and its registration had not been cancelled. The prosecution case was largely documentary, with the transactions presently supported by tax invoices, e-way bills and freight bills. The Court also considered the applicant's lack of criminal history, the nature of the alleged offence, the period of custody, and the constitutional protection of personal liberty under Article 21 before holding the applicant entitled to bail. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792780 Bail was granted in a GST matter alleging bogus input tax credit and related irregularities because no notice under Section 74 of the CGST Act had been issued to the applicant's firm, and its registration had not been cancelled. The prosecution case was largely documentary, with the transactions presently supported by tax invoices, e-way bills and freight bills. The Court also considered the applicant's lack of criminal history, the nature of the alleged offence, the period of custody, and the constitutional protection of personal liberty under Article 21 before holding the applicant entitled to bail. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792780