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    <title>2021 (12) TMI 124 - ALLAHABAD HIGH COURT</title>
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    <description>The court, in a case involving an anticipatory bail application under Section 70 of the Central Goods &amp;amp; Services Tax Act, 2017, emphasized the importance of allowing the inquiry to proceed without obstruction. While recognizing the need for the applicant&#039;s cooperation, the court disposed of the application with the expectation that the applicant would appear as required by the summon. The judgment underscored the significance of balancing the interests of the parties involved, particularly in cases related to tax laws and investigations, by avoiding unnecessary arrest unless compelling reasons exist.</description>
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