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    <title>2021 (3) TMI 855 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Regular bail was granted in a GST wrongful input tax credit case because the investigation had been completed and the challan had already been filed. The court treated further custodial detention as unnecessary once the investigative stage was over, and distinguished an earlier bail refusal where investigation was still incomplete. The decision states that custody is not required merely because trial remains pending after completion of investigation and filing of the challan.</description>
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      <description>Regular bail was granted in a GST wrongful input tax credit case because the investigation had been completed and the challan had already been filed. The court treated further custodial detention as unnecessary once the investigative stage was over, and distinguished an earlier bail refusal where investigation was still incomplete. The decision states that custody is not required merely because trial remains pending after completion of investigation and filing of the challan.</description>
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