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    <title>2021 (9) TMI 1345 - RAJASTHAN HIGH COURT</title>
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    <description>The court denied bail to the petitioner under Section 439 Cr.P.C. in connection with an offense under Section 132 of the CGST Act, 2017. The court considered the seriousness of the alleged offenses, including falsely claiming input tax credit amounting to a significant sum, and the ongoing investigation. Despite the petitioner&#039;s arguments of being falsely implicated and the potential delay in trial, the court dismissed the bail application, emphasizing that its decision did not reflect an opinion on the case&#039;s merits but deemed bail inappropriate in this instance.</description>
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      <description>The court denied bail to the petitioner under Section 439 Cr.P.C. in connection with an offense under Section 132 of the CGST Act, 2017. The court considered the seriousness of the alleged offenses, including falsely claiming input tax credit amounting to a significant sum, and the ongoing investigation. Despite the petitioner&#039;s arguments of being falsely implicated and the potential delay in trial, the court dismissed the bail application, emphasizing that its decision did not reflect an opinion on the case&#039;s merits but deemed bail inappropriate in this instance.</description>
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