https://www.taxtmi.com/caselaws?id=795637 Bail in GST prosecutions should ordinarily be granted where investigation is complete, the complaint has been filed, and the prosecution relies predominantly on documentary, electronic and statement evidence. Although criminal prosecution remains independent of tax assessment proceedings, unassessed alleged evasion may remain relevant context. Where offences are magistrate-triable, compoundable and carry limited maximum imprisonment, prolonged pre-conviction custody is not justified absent concrete material showing risk of absconding, witness intimidation, evidence tampering, repeat offending or subversion of justice. Presumption of innocence, personal liberty and the right to a speedy trial require that detention pending trial not become punitive when trial completion is unlikely within a reasonable time. 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 complaint has been filed, and the prosecution relies predominantly on documentary, electronic and statement evidence. Although criminal prosecution remains independent of tax assessment proceedings, unassessed alleged evasion may remain relevant context. Where offences are magistrate-triable, compoundable and carry limited maximum imprisonment, prolonged pre-conviction custody is not justified absent concrete material showing risk of absconding, witness intimidation, evidence tampering, repeat offending or subversion of justice. Presumption of innocence, personal liberty and the right to a speedy trial require that detention pending trial not become punitive when trial completion is unlikely within a reasonable time. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795637