https://www.taxtmi.com/highlights?id=104039 Pre-trial detention in CGST prosecutions is non-punitive and serves to secure the accused's attendance at trial, subject to the presumption of innocence and the right to a speedy trial. Bail may be appropriate where investigation is complete, a complaint has been filed, no criminal antecedents or risks of absconding, witness intimidation or evidence tampering are shown, and trial completion is unlikely within a reasonable time. Parity with co-accused already released on bail may also support release. Bail conditions should secure attendance and preserve trial integrity. en-us Tue, 22 Sep 2026 08:21:24 +0530 Tue, 22 Sep 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104039 Pre-trial detention in CGST prosecutions is non-punitive and serves to secure the accused's attendance at trial, subject to the presumption of innocence and the right to a speedy trial. Bail may be appropriate where investigation is complete, a complaint has been filed, no criminal antecedents or risks of absconding, witness intimidation or evidence tampering are shown, and trial completion is unlikely within a reasonable time. Parity with co-accused already released on bail may also support release. Bail conditions should secure attendance and preserve trial integrity. Highlights GST Tue, 22 Sep 2026 08:21:24 +0530 https://www.taxtmi.com/highlights?id=104039