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    <title>2021 (6) TMI 912 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the anticipatory bail application in a GST case involving defalcation in accounting of input tax credit. The court found the application premature, accepting the respondent&#039;s undertaking not to arrest the applicant until evidence is reviewed. The court concluded that the application was not maintainable at this stage and was dismissed based on the assurance provided by the respondent&#039;s counsel regarding the absence of immediate arrest intentions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=409016</link>
      <description>The court dismissed the anticipatory bail application in a GST case involving defalcation in accounting of input tax credit. The court found the application premature, accepting the respondent&#039;s undertaking not to arrest the applicant until evidence is reviewed. The court concluded that the application was not maintainable at this stage and was dismissed based on the assurance provided by the respondent&#039;s counsel regarding the absence of immediate arrest intentions.</description>
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