https://www.taxtmi.com/caselaws?id=800292 Bail pending trial for alleged CGST offences requires assessment of whether continued custody is necessary to secure the accused's attendance and protect the justice process. Pre-conviction detention is not punitive; the presumption of innocence, personal liberty and the right to a speedy trial weigh against continued detention where investigation is complete, the complaint is filed and evidence is documentary. Bail was granted because the accused had no criminal antecedents and no material indicated absconding, witness intimidation, evidence tampering, repeat offending or subversion of justice, while trial completion was unlikely within a reasonable period. en-us Mon, 28 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800292 Bail pending trial for alleged CGST offences requires assessment of whether continued custody is necessary to secure the accused's attendance and protect the justice process. Pre-conviction detention is not punitive; the presumption of innocence, personal liberty and the right to a speedy trial weigh against continued detention where investigation is complete, the complaint is filed and evidence is documentary. Bail was granted because the accused had no criminal antecedents and no material indicated absconding, witness intimidation, evidence tampering, repeat offending or subversion of justice, while trial completion was unlikely within a reasonable period. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800292