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    <title>2021 (5) TMI 268 - PATIALA HOUSE COURT</title>
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    <description>The court denied the application for anticipatory bail for the accused involved in providing fake invoices for fraudulent Input Tax Credit (ITC) but directed that in case of potential arrest, the accused must be given one week&#039;s prior notice. The accused&#039;s cooperation in the investigation, lack of custodial interrogation necessity, and comparison with other firms involved in GST evasion influenced the court&#039;s decision. The court emphasized the accused&#039;s cooperation and compliance with the investigation process, prohibiting him from leaving the country without permission.</description>
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      <description>The court denied the application for anticipatory bail for the accused involved in providing fake invoices for fraudulent Input Tax Credit (ITC) but directed that in case of potential arrest, the accused must be given one week&#039;s prior notice. The accused&#039;s cooperation in the investigation, lack of custodial interrogation necessity, and comparison with other firms involved in GST evasion influenced the court&#039;s decision. The court emphasized the accused&#039;s cooperation and compliance with the investigation process, prohibiting him from leaving the country without permission.</description>
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