Pre-trial detention in fraudulent input tax credit prosecutions is non-punitive, supporting conditional bail after investigation concludes.

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....Pre-conviction detention is non-punitive and serves to secure the accused's attendance at trial. In an alleged fraudulent input tax credit prosecution involving passing credit without inward supply, investigation had concluded and the complaint was filed, while charges remained unframed and trial completion was unlikely within a reasonable period. In the absence of criminal antecedents or material indicating absconding, witness intimidation, evidence tampering, or subversion of justice, continued custody was not warranted. Conditional bail was granted, requiring trial attendance and non-interference with evidence or witnesses.....