https://www.taxtmi.com/caselaws?id=471081 Bail pending trial was granted to an applicant accused of fraudulent availment and passing of input tax credit. Although investigation into alleged fictitious firms remained incomplete and the material had not clearly identified invoices issued without supply or commission received from each firm, investigation against the applicant was complete and a charge sheet had been filed. Continued custody was not warranted because the offence was triable by a Magistrate, the trial was likely to take time, and the evidence was substantially documentary. en-us Wed, 13 Apr 2022 00:00:00 +0530 Thu, 20 Aug 2026 11:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471081 Bail pending trial was granted to an applicant accused of fraudulent availment and passing of input tax credit. Although investigation into alleged fictitious firms remained incomplete and the material had not clearly identified invoices issued without supply or commission received from each firm, investigation against the applicant was complete and a charge sheet had been filed. Continued custody was not warranted because the offence was triable by a Magistrate, the trial was likely to take time, and the evidence was substantially documentary. Case-Laws GST Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471081