Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In a GST fake-input-tax-credit prosecution under Section 132(1)(b) and 132(1)(c) of the CGST Act, the HC granted regular bail after noting that investigation was complete, the complaint had been filed, charges had been framed, and the rival allegations were matters for trial. The Court also considered the petitioner's custody of about six months and the likelihood of a prolonged trial. On that basis, it found a case for bail while leaving the merits of the accusations to be decided at trial, subject to furnishing bail and surety bonds to the satisfaction of the trial court or Duty Magistrate.....