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    <title>2021 (6) TMI 682 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>Anticipatory bail under Section 438 CrPC was considered in a GST-related matter involving allegations that the petitioner, acting with co-accused persons, operated a locker and removed crucial documents bearing on pending proceedings under the Central Goods and Services Tax Act, 2017. The allegations were treated as specific and serious rather than vague, and custodial interrogation was viewed as necessary to trace the petitioner&#039;s role and the alleged concealment or removal of material evidence. Anticipatory bail was therefore not granted, and the petition was dismissed.</description>
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      <description>Anticipatory bail under Section 438 CrPC was considered in a GST-related matter involving allegations that the petitioner, acting with co-accused persons, operated a locker and removed crucial documents bearing on pending proceedings under the Central Goods and Services Tax Act, 2017. The allegations were treated as specific and serious rather than vague, and custodial interrogation was viewed as necessary to trace the petitioner&#039;s role and the alleged concealment or removal of material evidence. Anticipatory bail was therefore not granted, and the petition was dismissed.</description>
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