https://www.taxtmi.com/caselaws?id=793049 Bail was granted to an accused under Section 132 of the CGST Act because the case rested mainly on documentary material, investigation was complete, and the complaint had already been filed. The court noted the absence of criminal antecedents, the lack of any shown flight risk, witness intimidation, or tampering risk, and the substantial period already spent in custody. With the maximum punishment capped at five years and the matter triable by a Magistrate, personal liberty, the presumption of innocence, and the principle that bail is the norm and jail the exception favoured release. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793049 Bail was granted to an accused under Section 132 of the CGST Act because the case rested mainly on documentary material, investigation was complete, and the complaint had already been filed. The court noted the absence of criminal antecedents, the lack of any shown flight risk, witness intimidation, or tampering risk, and the substantial period already spent in custody. With the maximum punishment capped at five years and the matter triable by a Magistrate, personal liberty, the presumption of innocence, and the principle that bail is the norm and jail the exception favoured release. Case-Laws GST Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793049