Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.

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....Regular bail was granted to an accused alleged to have wrongfully utilised input tax credit through fictitious GST transactions. The alleged conduct was treated as punishable under Section 132 of the GST Act, described as a complete statutory regime for GST offences. Bail discretion was exercised after considering the maximum prescribed sentence, statutory availability of compounding, custody period, and the effect of continued detention on the applicant's business. Release remained subject to conditions designed to secure attendance and prevent interference with the investigation or trial.....