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    <description>Bail under Section 439 CrPC was refused in a prosecution alleging offences under the CGST Act because the materials indicated a serious economic offence involving fictitious firms, fake invoices and bills, and large-scale wrongful availment of input tax credit. The alleged conduct was treated as organised and grave, and the risk of further interference with the prosecution case could not be ruled out at the bail stage. On that basis, the petitioner was found not entitled to bail.</description>
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