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    <title>2022 (12) TMI 196 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>Anticipatory bail was granted in a GST prosecution alleging fraudulent availment of input tax credit and loss to the Government exchequer. The HC noted that the petitioner had joined the investigation and had provided the laptop, voice sample and specimen signatures to the investigating agency, while further custodial interrogation was not shown to be necessary. The plea also relied on the contention that the alleged GST evasion fell within the category of a bailable offence under GST law. On those facts, interim protection was made absolute.</description>
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      <description>Anticipatory bail was granted in a GST prosecution alleging fraudulent availment of input tax credit and loss to the Government exchequer. The HC noted that the petitioner had joined the investigation and had provided the laptop, voice sample and specimen signatures to the investigating agency, while further custodial interrogation was not shown to be necessary. The plea also relied on the contention that the alleged GST evasion fell within the category of a bailable offence under GST law. On those facts, interim protection was made absolute.</description>
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