https://www.taxtmi.com/caselaws?id=797252 Bail in alleged fraudulent input tax credit prosecutions must be assessed against personal liberty, the presumption of innocence and the right to a speedy trial. Pre-trial detention cannot be punitive where investigation is complete, the evidence is principally documentary, no charge has been framed, and timely completion of trial is unlikely. Criminal antecedents alone do not warrant refusal unless exceptional circumstances show a real risk of evidence tampering, witness intimidation, absconding or interference with justice. The absence of assessment proceedings under sections 73 and 74 may bear on the criminal prosecution, while those proceedings remain independent. Bail may be conditioned to secure attendance and protect proceedings. en-us Tue, 11 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797252 Bail in alleged fraudulent input tax credit prosecutions must be assessed against personal liberty, the presumption of innocence and the right to a speedy trial. Pre-trial detention cannot be punitive where investigation is complete, the evidence is principally documentary, no charge has been framed, and timely completion of trial is unlikely. Criminal antecedents alone do not warrant refusal unless exceptional circumstances show a real risk of evidence tampering, witness intimidation, absconding or interference with justice. The absence of assessment proceedings under sections 73 and 74 may bear on the criminal prosecution, while those proceedings remain independent. Bail may be conditioned to secure attendance and protect proceedings. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797252