https://www.taxtmi.com/highlights?id=101574 Successive bail applications require a substantial change in facts or circumstances directly affecting the merits; parity with a co-accused alone does not justify release because the court must assess the accused's individual role, the gravity of the allegations and the investigation material. Economic offences are treated as a distinct class for bail and attract a stricter approach because they may involve deliberate conspiracies and broader financial harm. On the stated facts, the accused was prima facie linked to fictitious firms, fake invoices, e-way bills and alleged GST evasion through documentary, electronic and recorded statement material, so later bail to a co-accused did not amount to a sufficient change in circumstances. en-us Fri, 10 Jul 2026 07:39:09 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101574 Successive bail applications require a substantial change in facts or circumstances directly affecting the merits; parity with a co-accused alone does not justify release because the court must assess the accused's individual role, the gravity of the allegations and the investigation material. Economic offences are treated as a distinct class for bail and attract a stricter approach because they may involve deliberate conspiracies and broader financial harm. On the stated facts, the accused was prima facie linked to fictitious firms, fake invoices, e-way bills and alleged GST evasion through documentary, electronic and recorded statement material, so later bail to a co-accused did not amount to a sufficient change in circumstances. Highlights GST Fri, 10 Jul 2026 07:39:09 +0530 https://www.taxtmi.com/highlights?id=101574