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    <description>Bail in a prosecution under the Central Goods and Services Tax Act, 2017 was refused where the record showed admitted GST liability and default in payment of substantial dues. The court treated the gravity of the alleged offence, together with the petitioner&#039;s non-compliance with GST payment obligations, as sufficient to decline relief under Section 439 of the Code of Criminal Procedure, 1973 read with Sections 69 and 132 of the CGST Act. Any request for compounding was left for the GST authority to consider independently.</description>
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