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    <title>2020 (7) TMI 342 - RAJASTHAN HIGH COURT</title>
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    <description>Bail was granted in a prosecution for alleged GST offences involving fake firms and wrongful input tax credit. The HC considered the Section 439 CrPC application in the context of offences under Sections 132(1)(b)(c)(f)(l) of the CGST Act, noting the allegations of bogus billing, the partial deposit of the alleged tax credit, and the grant of bail to similarly placed co-accused. On those facts, the petitioner was held entitled to bail.</description>
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      <description>Bail was granted in a prosecution for alleged GST offences involving fake firms and wrongful input tax credit. The HC considered the Section 439 CrPC application in the context of offences under Sections 132(1)(b)(c)(f)(l) of the CGST Act, noting the allegations of bogus billing, the partial deposit of the alleged tax credit, and the grant of bail to similarly placed co-accused. On those facts, the petitioner was held entitled to bail.</description>
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