https://www.taxtmi.com/highlights?id=102398 Pre-trial detention in alleged fraudulent input tax credit offences is not punitive and should secure the accused's presence at trial. Bail was considered appropriate where the offence was triable by a Magistrate with a maximum five-year sentence, investigation was complete, no charge had been framed, trial was unlikely to conclude promptly, and the accused had no criminal antecedents. In the absence of exceptional circumstances or material indicating absconding, repeat offending, witness intimidation, or evidence tampering, bail was granted subject to conditions requiring cooperation with trial and non-interference with evidence or witnesses. en-us Wed, 05 Aug 2026 08:48:02 +0530 Wed, 05 Aug 2026 08:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102398 Pre-trial detention in alleged fraudulent input tax credit offences is not punitive and should secure the accused's presence at trial. Bail was considered appropriate where the offence was triable by a Magistrate with a maximum five-year sentence, investigation was complete, no charge had been framed, trial was unlikely to conclude promptly, and the accused had no criminal antecedents. In the absence of exceptional circumstances or material indicating absconding, repeat offending, witness intimidation, or evidence tampering, bail was granted subject to conditions requiring cooperation with trial and non-interference with evidence or witnesses. Highlights GST Wed, 05 Aug 2026 08:48:02 +0530 https://www.taxtmi.com/highlights?id=102398