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    <title>2022 (12) TMI 1364 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC granted regular bail to applicants who allegedly availed input tax credit based on invoices without actual receipt of goods from registered entities. The court noted investigation was virtually complete with amounts disclosed during search proceedings. Since trial would take considerable time and authorities failed to establish necessity for continued custody, detention was deemed unwarranted. Applicants were released on personal bonds of Rs.10,000 each with surety, subject to trial court conditions.</description>
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