Alleged GST input tax credit fraud via goods-less invoices and fake entities; bail granted, citing Article 21 and “reasons to believe”.
Case-Laws
GST
Bail was sought in a prosecution alleging fraudulent availment of GST input tax credit through goods-less invoices and fake entities. The court held that denial of bail cannot rest solely on the gravity of the alleged economic offence; pre-trial incarceration must be justified by specific risks such as tampering with evidence, influencing
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