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    <description>The court denied bail to the accused, Vinod Kumar, arrested under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the CGST Act for alleged fake ITC claims. Despite health concerns and cooperation claims, the court found the offense serious, with potential state losses. The judge rejected bail due to gravity of offense, ongoing investigation, lack of essential documents, and discrepancies in statements. The decision was based on offense severity and investigation status, not case merits.</description>
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