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    <title>2026 (8) TMI 143 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Regular bail was considered appropriate in a prosecution alleging fraudulent availment and passing of input tax credit through purportedly bogus firms. The evidence was predominantly electronic and documentary material already appended to the complaint, while proposed witnesses were government officers, reducing the risk of tampering or influence. Custody exceeding seven months, absence of criminal antecedents, the maximum five-year sentence, and the need to examine allegations at trial supported release. Both petitioners were granted regular bail on bail and surety bonds, subject to conditions protecting the investigation and ensuring their presence at trial.</description>
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