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    <title>2021 (4) TMI 556 - ALLAHABAD HIGH COURT</title>
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    <description>Allegations of clandestine removal of goods without invoice and large-scale duty evasion under the CGST Act were treated as grave economic offences. Offences under section 132(1)(a) to (d) were noted as cognizable and non-bailable where the statutory conditions were met, and arrest could be made on reasons to believe under section 69(1). The proprietor could not avoid responsibility by attributing business conduct to a manager. On the gravity of the accusation, severity of punishment, and public revenue loss, bail was refused and the application rejected.</description>
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