https://www.taxtmi.com/caselaws?id=796534 Bail in alleged fraudulent input tax credit cases may be granted where investigation is complete, the complaint has been filed, and no material establishes criminal antecedents, absconding risk, witness intimidation, or evidence tampering. For Magistrate-triable offences carrying up to five years' imprisonment, prolonged pre-trial detention where trial completion is unlikely within a reasonable period conflicts with the presumption of innocence, personal liberty, and the principle that bail is the rule. The documentary and electronic character of the evidence further reduces the risk of interference. Bail was considered appropriate subject to conditions ensuring trial attendance and protection of evidence and witnesses. en-us Mon, 03 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796534 Bail in alleged fraudulent input tax credit cases may be granted where investigation is complete, the complaint has been filed, and no material establishes criminal antecedents, absconding risk, witness intimidation, or evidence tampering. For Magistrate-triable offences carrying up to five years' imprisonment, prolonged pre-trial detention where trial completion is unlikely within a reasonable period conflicts with the presumption of innocence, personal liberty, and the principle that bail is the rule. The documentary and electronic character of the evidence further reduces the risk of interference. Bail was considered appropriate subject to conditions ensuring trial attendance and protection of evidence and witnesses. Case-Laws GST Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796534