https://www.taxtmi.com/caselaws?id=795781 Bail in a prosecution alleging fraudulent availment and passing of input tax credit was supported because investigation was complete, a complaint had been filed, and the prosecution substantially relied on documentary evidence. No charge had been framed, timely completion of the Magistrate trial was unlikely, and no risk of absconding, witness intimidation, evidence tampering, or obstruction of justice was established. The absence of criminal antecedents, presumption of innocence, personal liberty, and the principle that pre-trial detention cannot be punitive favoured release. Pending assessment proceedings had not commenced, although criminal proceedings could continue independently. Release on bail was subject to conditions protecting the trial and investigation. en-us Mon, 20 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795781 Bail in a prosecution alleging fraudulent availment and passing of input tax credit was supported because investigation was complete, a complaint had been filed, and the prosecution substantially relied on documentary evidence. No charge had been framed, timely completion of the Magistrate trial was unlikely, and no risk of absconding, witness intimidation, evidence tampering, or obstruction of justice was established. The absence of criminal antecedents, presumption of innocence, personal liberty, and the principle that pre-trial detention cannot be punitive favoured release. Pending assessment proceedings had not commenced, although criminal proceedings could continue independently. Release on bail was subject to conditions protecting the trial and investigation. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795781