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    <title>2022 (9) TMI 607 - ALLAHABAD HIGH COURT</title>
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    <description>Bail was granted in a GST prosecution alleging wrongful input tax credit and tax evasion where invoices were said to have been issued without actual outward supply. The Court noted that the alleged offences carried a maximum sentence of up to one year, the charge-sheet had already been filed, the applicant had remained in custody for more than one year, custodial interrogation was no longer required, and there was no criminal history. On those facts, continued incarceration was found unnecessary for the trial, and the applicant was held entitled to bail on terms.</description>
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      <title>2022 (9) TMI 607 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=427662</link>
      <description>Bail was granted in a GST prosecution alleging wrongful input tax credit and tax evasion where invoices were said to have been issued without actual outward supply. The Court noted that the alleged offences carried a maximum sentence of up to one year, the charge-sheet had already been filed, the applicant had remained in custody for more than one year, custodial interrogation was no longer required, and there was no criminal history. On those facts, continued incarceration was found unnecessary for the trial, and the applicant was held entitled to bail on terms.</description>
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