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    <title>2021 (12) TMI 1227 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court granted bail to the applicant under Section 132 (1) (B) (I) C.G.S.T. Act, who had been in jail since 19.08.2021. The court considered the lack of direct evidence linking the applicant to the alleged offense of falsely claiming input tax credit. Emphasizing the applicant&#039;s cooperation in legal proceedings and the absence of a criminal record, the court granted bail while imposing specific conditions to prevent tampering with evidence or influencing witnesses. The court highlighted the impact of the COVID-19 pandemic on bail applications and ordered the applicant&#039;s release upon fulfilling the prescribed conditions.</description>
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    <pubDate>Wed, 22 Dec 2021 00:00:00 +0530</pubDate>
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      <description>The High Court granted bail to the applicant under Section 132 (1) (B) (I) C.G.S.T. Act, who had been in jail since 19.08.2021. The court considered the lack of direct evidence linking the applicant to the alleged offense of falsely claiming input tax credit. Emphasizing the applicant&#039;s cooperation in legal proceedings and the absence of a criminal record, the court granted bail while imposing specific conditions to prevent tampering with evidence or influencing witnesses. The court highlighted the impact of the COVID-19 pandemic on bail applications and ordered the applicant&#039;s release upon fulfilling the prescribed conditions.</description>
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