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    <title>2020 (8) TMI 204 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Regular bail in a GST prosecution was considered in light of alleged fake invoices and fraudulent availment of input tax credit, where the offence carried a maximum sentence of five years. The Court treated the petitioner&#039;s custody of about sixteen months, the filing of the challan, and the submission that tax had been paid after adjustment of input tax credit as relevant factors, while expressing no opinion on the merits. On those circumstances, regular bail was granted.</description>
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      <description>Regular bail in a GST prosecution was considered in light of alleged fake invoices and fraudulent availment of input tax credit, where the offence carried a maximum sentence of five years. The Court treated the petitioner&#039;s custody of about sixteen months, the filing of the challan, and the submission that tax had been paid after adjustment of input tax credit as relevant factors, while expressing no opinion on the merits. On those circumstances, regular bail was granted.</description>
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