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    <title>2021 (3) TMI 1087 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Regular bail was declined in a GST prosecution alleging availing of fake input tax credit through multiple firms. The HC treated the allegations as serious, noted that the custodial period was less than three months, and found no sufficient ground to extend bail at that stage. The decision reflects that, where the allegations disclose a prima facie case requiring further adjudication and custody is still short, regular bail may be refused pending trial or further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=405759</link>
      <description>Regular bail was declined in a GST prosecution alleging availing of fake input tax credit through multiple firms. The HC treated the allegations as serious, noted that the custodial period was less than three months, and found no sufficient ground to extend bail at that stage. The decision reflects that, where the allegations disclose a prima facie case requiring further adjudication and custody is still short, regular bail may be refused pending trial or further proceedings.</description>
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