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    <title>2021 (12) TMI 833 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Interim anticipatory bail was considered in allegations of input tax credit evasion and forgery of documents. The Court noted the petitioner&#039;s willingness to join the investigation, cooperate fully, and deposit part of the disputed amount with GST authorities, and observed that the dispute rested largely on documentary material already in police custody. As custodial interrogation was not shown to be necessary at that stage, interim protection was granted subject to bonds, surety, joining the investigation as required, depositing the passport, and compliance with the conditions under Section 438(2) of the Code of Criminal Procedure, 1973.</description>
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      <description>Interim anticipatory bail was considered in allegations of input tax credit evasion and forgery of documents. The Court noted the petitioner&#039;s willingness to join the investigation, cooperate fully, and deposit part of the disputed amount with GST authorities, and observed that the dispute rested largely on documentary material already in police custody. As custodial interrogation was not shown to be necessary at that stage, interim protection was granted subject to bonds, surety, joining the investigation as required, depositing the passport, and compliance with the conditions under Section 438(2) of the Code of Criminal Procedure, 1973.</description>
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