https://www.taxtmi.com/caselaws?id=801994 Bail pending trial for alleged CGST Act offences is governed by Article 21 protections of personal liberty, the presumption of innocence, and the principle that pre-trial detention is not punitive. Release on appropriate conditions is warranted where investigation is complete, the complaint has been filed, the evidence is substantially documentary, the accused has no criminal antecedents, and there is no material showing a risk of absconding, witness intimidation, or evidence tampering. Continued custody despite likely trial delay may conflict with the right to a speedy trial. en-us Thu, 22 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801994 Bail pending trial for alleged CGST Act offences is governed by Article 21 protections of personal liberty, the presumption of innocence, and the principle that pre-trial detention is not punitive. Release on appropriate conditions is warranted where investigation is complete, the complaint has been filed, the evidence is substantially documentary, the accused has no criminal antecedents, and there is no material showing a risk of absconding, witness intimidation, or evidence tampering. Continued custody despite likely trial delay may conflict with the right to a speedy trial. Case-Laws GST Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801994