GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged

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Full Text of the Document

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....Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (about six months) weighed in favour of liberty; consequence: bail extended despite ongoing investigation. The court noted that further investigation or filing of a supplementary complaint is not a bar to bail without specific justification; consequence: continued probe did not defeat bail. The requirement to complete assessment before prosecution is generally required but admits narrow exceptions.....