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    <title>2020 (12) TMI 1041 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Bail conditions in a GST prosecution must remain fair and reasonable and cannot be used as a disguised recovery mechanism. The Punjab and Haryana High Court held that a condition requiring payment of the disputed GST liability with interest, while granting bail, could infringe personal liberty under Article 21 and was therefore set aside; it also found the surety requirement unduly onerous and reduced the bail bond from Rs. 50 lakhs with one surety in the like amount to Rs. 25 lakhs secured by immovable property. The remaining bail conditions were left undisturbed.</description>
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    <pubDate>Thu, 17 Dec 2020 00:00:00 +0530</pubDate>
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      <title>2020 (12) TMI 1041 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402242</link>
      <description>Bail conditions in a GST prosecution must remain fair and reasonable and cannot be used as a disguised recovery mechanism. The Punjab and Haryana High Court held that a condition requiring payment of the disputed GST liability with interest, while granting bail, could infringe personal liberty under Article 21 and was therefore set aside; it also found the surety requirement unduly onerous and reduced the bail bond from Rs. 50 lakhs with one surety in the like amount to Rs. 25 lakhs secured by immovable property. The remaining bail conditions were left undisturbed.</description>
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      <law>GST</law>
      <pubDate>Thu, 17 Dec 2020 00:00:00 +0530</pubDate>
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