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    <title>2021 (7) TMI 1313 - RAJASTHAN HIGH COURT</title>
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    <description>A bail request in a prosecution alleging fake invoice creation and wrongful passing of input tax credit under the CGST Act was examined on the basis of investigation materials showing no movement of goods and generation of invoices to avail and pass credit to multiple entities. The court treated the alleged conduct and collected material as serious enough to reject release under Section 439 CrPC. Bail was declined.</description>
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      <description>A bail request in a prosecution alleging fake invoice creation and wrongful passing of input tax credit under the CGST Act was examined on the basis of investigation materials showing no movement of goods and generation of invoices to avail and pass credit to multiple entities. The court treated the alleged conduct and collected material as serious enough to reject release under Section 439 CrPC. Bail was declined.</description>
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