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    <title>2022 (3) TMI 1046 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>In allegations of fraudulent availing and passing of input tax credit under the CGST regime, anticipatory bail was refused because the petitioners were found to have concealed their own alleged role in a bogus billing network and had projected a false or misleading version of facts. The claimed whistleblower status was not accepted, and discretionary protection from arrest was declined. For the same reason, the request to transfer the investigation to another agency was rejected, as it rested on suppression of material facts rather than any legally sustainable ground.</description>
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      <description>In allegations of fraudulent availing and passing of input tax credit under the CGST regime, anticipatory bail was refused because the petitioners were found to have concealed their own alleged role in a bogus billing network and had projected a false or misleading version of facts. The claimed whistleblower status was not accepted, and discretionary protection from arrest was declined. For the same reason, the request to transfer the investigation to another agency was rejected, as it rested on suppression of material facts rather than any legally sustainable ground.</description>
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