Bail granted in GST fraud case due to lack of evidence and right to cross-examine witnesses.

The High Court granted bail to the accused in a GST fraud case involving fake firms and input tax credit violations under Section 132 of the Central Goods and Service Tax Act, 2017. The prosecution's reliance on statements without presenting witnesses for cross-examination weakened their case. Despite over a year of investigation, the Department could not ascertain the input tax credit claimed by beneficiaries. With the complaint filed, no further evidence could be introduced against the accused. Considering the maximum five-year penalty and the accused's five-month custody, bail was granted with conditions. .....

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