https://www.taxtmi.com/caselaws?id=799466 Bail in CGST prosecutions engages Article 21's requirement that pre-conviction detention follow a just, fair and reasonable procedure and not operate punitively. Release may be justified where custody is prolonged, the accused has no criminal antecedents, similarly situated co-accused have received bail, investigation is complete, charges remain unframed, and no material indicates flight risk, witness intimidation, or evidence tampering. The absence of assessment proceedings under the CGST Act may bear on criminal prosecution. Documentary evidence, Magistrate-triable offences, limited maximum punishment, and an unlikely timely trial further support bail. en-us Mon, 14 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 18:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799466 Bail in CGST prosecutions engages Article 21's requirement that pre-conviction detention follow a just, fair and reasonable procedure and not operate punitively. Release may be justified where custody is prolonged, the accused has no criminal antecedents, similarly situated co-accused have received bail, investigation is complete, charges remain unframed, and no material indicates flight risk, witness intimidation, or evidence tampering. The absence of assessment proceedings under the CGST Act may bear on criminal prosecution. Documentary evidence, Magistrate-triable offences, limited maximum punishment, and an unlikely timely trial further support bail. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799466