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    <title>2021 (9) TMI 1347 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the bail application under Section 439 Cr.P.C. in connection with offences under Section 132 CGST Act, 2017. The decision was based on the seriousness of the allegations, substantial amount of input tax credit claimed without proper documentation, and ongoing investigation against the petitioner. The court refrained from expressing any opinion on the merits of the case but deemed it unfit to grant bail to the petitioner considering the circumstances and nature of the charges.</description>
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      <description>The High Court dismissed the bail application under Section 439 Cr.P.C. in connection with offences under Section 132 CGST Act, 2017. The decision was based on the seriousness of the allegations, substantial amount of input tax credit claimed without proper documentation, and ongoing investigation against the petitioner. The court refrained from expressing any opinion on the merits of the case but deemed it unfit to grant bail to the petitioner considering the circumstances and nature of the charges.</description>
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