https://www.taxtmi.com/caselaws?id=796443 Bail in alleged fraudulent input tax credit availment, passing of credit, and wrongful export refunds was supported because the offences carried a maximum five-year sentence, were triable by a Magistrate, and investigation had concluded with the complaint filed. As no charge had been framed and trial completion was unlikely within a reasonable time, continued pre-conviction detention was not justified. Personal liberty, the presumption of innocence, and the right to a speedy trial favoured release, particularly as the applicant had no criminal antecedents and no material showed flight risk, repeat offending, witness intimidation, or tampering with documentary or electronic evidence. Release on bail was warranted subject to appropriate safeguards. en-us Mon, 03 Aug 2026 00:00:00 +0530 Wed, 05 Aug 2026 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796443 Bail in alleged fraudulent input tax credit availment, passing of credit, and wrongful export refunds was supported because the offences carried a maximum five-year sentence, were triable by a Magistrate, and investigation had concluded with the complaint filed. As no charge had been framed and trial completion was unlikely within a reasonable time, continued pre-conviction detention was not justified. Personal liberty, the presumption of innocence, and the right to a speedy trial favoured release, particularly as the applicant had no criminal antecedents and no material showed flight risk, repeat offending, witness intimidation, or tampering with documentary or electronic evidence. Release on bail was warranted subject to appropriate safeguards. Case-Laws GST Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796443