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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the petitioner was entitled to anticipatory bail in connection with the alleged GST input tax credit fraud.
Analysis: The prayer for pre-arrest bail was considered in the backdrop that the assessment proceedings arising from the same dispute had already been quashed and remitted to the assessment authority, and a similar criminal case based on related allegations had also been quashed. On these circumstances, the Court found it appropriate to extend the protection of anticipatory bail, subject to the statutory conditions governing such relief.
Conclusion: Anticipatory bail was granted to the petitioner, with a direction to surrender before the court below within four weeks and to be released on bail on furnishing the stipulated bond and sureties, subject to Section 438(2) of the Code of Criminal Procedure, 1973.
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