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    <title>2022 (7) TMI 132 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC granted regular bail to applicant arrested for fraudulent input tax credit involving supply of invoices without actual goods delivery under GST Act Sections 132(1)(b) and 132(1)(c). Court noted offence period 2017-2019, investigation completed, complaint filed, and case based on seized documentary evidence. Despite being termed economic offence, HC found no justification for continued custody given slow trial progress, applicant&#039;s detention since November 2021, no prior antecedents, and no flight risk. Bail granted with conditions.</description>
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      <description>Gujarat HC granted regular bail to applicant arrested for fraudulent input tax credit involving supply of invoices without actual goods delivery under GST Act Sections 132(1)(b) and 132(1)(c). Court noted offence period 2017-2019, investigation completed, complaint filed, and case based on seized documentary evidence. Despite being termed economic offence, HC found no justification for continued custody given slow trial progress, applicant&#039;s detention since November 2021, no prior antecedents, and no flight risk. Bail granted with conditions.</description>
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