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    <title>2021 (6) TMI 156 - PATIALA HOUSE COURT</title>
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    <description>The court denied the accused&#039;s bail application in a case involving alleged issuance of fake invoices for availing Input Tax Credit (ITC). The decision was based on the risk of impeding the ongoing investigation and the likelihood of evidence tampering, particularly due to the crucial role of an absconding Chartered Accountant (CA) in providing documentary evidence. The court emphasized the importance of preserving evidence and preventing obstruction of justice, leading to the dismissal of the bail application to ensure the integrity of the investigation.</description>
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