Punjab & Haryana High Court
For assessee
Rohit Kumar Gupta v. State of Punjab
Where proprietor of GST-registered iron and steel trading concern was arrested for wrongful ITC claims relying on documentary evidence, with judicial custody exceeding three-and-a-half months, further detention was unwarranted as investigation was based on documents, no flight risk or potential for evidence tampering existed and speedy trial rights demanded grant of bail subject to conditions