Pre-trial detention in GST fake-invoice prosecutions cannot continue after investigation absent risks to trial integrity.
Case-Laws
GST
Pre-conviction detention in GST prosecutions alleging fake entities and wrongful input tax credit is not punitive; bail serves to secure attendance at trial. Continued custody was considered unwarranted after completion of investigation and filing of the complaint where the Magistrate-triable offence carried a maximum five-year sentence and trial was unlikely to conclude within a reasonable time. The absence of criminal antecedents or material suggesting absconding, witness intimidation, evidence tampering, or subversion of justice supported release. Bail was granted subject to conditions ensuring trial participation and protecting evidence and witnesses.
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