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    <title>2021 (6) TMI 1088 - RAJASTHAN HIGH COURT</title>
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    <description>The court dismissed the bail application under Section 439 Cr.P.C. for offences under the Central Goods &amp;amp; Services Tax Act, 2017, as no case was made out to grant bail to the petitioner, who had allegedly claimed input tax credit wrongly without actual transportation of goods. The court noted the substantial amount involved and the ongoing investigation, ultimately denying bail to the petitioner despite arguments regarding being an employee of a co-accused and the offense being triable by a Magistrate with a maximum sentence of five years.</description>
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      <description>The court dismissed the bail application under Section 439 Cr.P.C. for offences under the Central Goods &amp;amp; Services Tax Act, 2017, as no case was made out to grant bail to the petitioner, who had allegedly claimed input tax credit wrongly without actual transportation of goods. The court noted the substantial amount involved and the ongoing investigation, ultimately denying bail to the petitioner despite arguments regarding being an employee of a co-accused and the offense being triable by a Magistrate with a maximum sentence of five years.</description>
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