https://www.taxtmi.com/caselaws?id=795637 Bail in GST prosecutions should ordinarily be granted where investigation is complete, the case rests primarily on documentary, electronic and statement evidence, and trial is unlikely to conclude within a reasonable time. The notes state that criminal prosecution remains independent of tax assessment proceedings, even where alleged evasion has not been assessed. For Magistrate-triable and compoundable offences with no criminal antecedents, continued pre-conviction detention should not become punitive unless concrete material shows a risk of absconding, witness intimidation, evidence tampering, repeat offending, or interference with justice. Presumption of innocence, personal liberty and the right to a speedy trial support release pending trial. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795637 Bail in GST prosecutions should ordinarily be granted where investigation is complete, the case rests primarily on documentary, electronic and statement evidence, and trial is unlikely to conclude within a reasonable time. The notes state that criminal prosecution remains independent of tax assessment proceedings, even where alleged evasion has not been assessed. For Magistrate-triable and compoundable offences with no criminal antecedents, continued pre-conviction detention should not become punitive unless concrete material shows a risk of absconding, witness intimidation, evidence tampering, repeat offending, or interference with justice. Presumption of innocence, personal liberty and the right to a speedy trial support release pending trial. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795637