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    <title>2021 (10) TMI 203 - CHHATTISGARH HIGH COURT</title>
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    <description>The court held that the complaint filed by GST authorities within 60 days constituted sufficient compliance with Section 167(2) Cr.P.C., denying the petitioners&#039; entitlement to default bail. The court emphasized the distinction between a complaint and a charge-sheet, highlighting the authority of GST officers to file complaints under the GST Act. The petition challenging the rejection of default bail was dismissed, affirming the lower court&#039;s decision.</description>
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      <description>The court held that the complaint filed by GST authorities within 60 days constituted sufficient compliance with Section 167(2) Cr.P.C., denying the petitioners&#039; entitlement to default bail. The court emphasized the distinction between a complaint and a charge-sheet, highlighting the authority of GST officers to file complaints under the GST Act. The petition challenging the rejection of default bail was dismissed, affirming the lower court&#039;s decision.</description>
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