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    <title>2021 (11) TMI 717 - ORISSA HIGH COURT</title>
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    <description>Bail was granted to an accused under the Odisha Goods and Services Tax Act, 2017 in an alleged large-scale input tax credit fraud, as the Court noted that economic offences require scrutiny but do not create an absolute bar to bail. It also found that continued custody was not justified merely because further investigation was pending, especially after the prosecution report had been filed. General apprehensions of tampering with evidence or non-cooperation were insufficient where the material was mainly documentary and electronic, and any risk could be addressed through bail conditions, including cancellation for breach.</description>
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