https://www.taxtmi.com/highlights?id=104967 Section 132 of the CGST Act distinguishes cognizable and non-bailable high-value offences under clauses (a) to (d) from other bailable, non-cognizable offences; classification depends on the precise charge and punishment bracket, not merely alleged evasion. Regular bail in serious GST prosecutions requires an individualised assessment of gravity, cooperation with summons, custodial necessity, evidence security, flight or interference risks, custody duration and realistic trial prospects. Magistrate-triability and a five-year maximum sentence are relevant but not decisive during an ongoing investigation. Arrest safeguards, sanction requirements and undertrial-detention protections apply separately. Continued detention warrants closer Article 21 scrutiny after investigation concludes, evidence is secured, custody becomes prolonged, or trial is delayed. en-us Wed, 14 Oct 2026 06:44:04 +0530 Wed, 14 Oct 2026 06:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104967 Section 132 of the CGST Act distinguishes cognizable and non-bailable high-value offences under clauses (a) to (d) from other bailable, non-cognizable offences; classification depends on the precise charge and punishment bracket, not merely alleged evasion. Regular bail in serious GST prosecutions requires an individualised assessment of gravity, cooperation with summons, custodial necessity, evidence security, flight or interference risks, custody duration and realistic trial prospects. Magistrate-triability and a five-year maximum sentence are relevant but not decisive during an ongoing investigation. Arrest safeguards, sanction requirements and undertrial-detention protections apply separately. Continued detention warrants closer Article 21 scrutiny after investigation concludes, evidence is secured, custody becomes prolonged, or trial is delayed. Highlights GST Wed, 14 Oct 2026 06:44:04 +0530 https://www.taxtmi.com/highlights?id=104967