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    <title>2023 (1) TMI 793 - SC Order</title>
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    <description>Allegations of fraudulent input tax credit were determinative; the High Court concluded that the prosecution evidence and the seriousness of the offence precluded grant of regular bail, and the Supreme Court declined to interfere, dismissing the special leave petition. The legal reasoning rests on assessing available evidence and the gravity of alleged tax fraud as outweighing the applicant&#039;s entitlement to bail. Consequence: denial of regular bail was affirmed and pre-trial detention continued pending prosecution.</description>
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      <title>2023 (1) TMI 793 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=433046</link>
      <description>Allegations of fraudulent input tax credit were determinative; the High Court concluded that the prosecution evidence and the seriousness of the offence precluded grant of regular bail, and the Supreme Court declined to interfere, dismissing the special leave petition. The legal reasoning rests on assessing available evidence and the gravity of alleged tax fraud as outweighing the applicant&#039;s entitlement to bail. Consequence: denial of regular bail was affirmed and pre-trial detention continued pending prosecution.</description>
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      <pubDate>Mon, 12 Dec 2022 00:00:00 +0530</pubDate>
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