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    <title>2023 (3) TMI 272 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Allegations of cheating, fabrication of bills and documents, and wrongful availment of input tax credit under the GST framework were treated as separate from the offences under the Indian Penal Code, so the argument that only a GST complaint could be maintained was rejected. The Court noted that Section 467 IPC carries punishment up to life imprisonment, found no change in circumstances since the earlier bail petition, and accepted the State&#039;s apprehension of witness intimidation. Regular bail was therefore declined.</description>
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      <description>Allegations of cheating, fabrication of bills and documents, and wrongful availment of input tax credit under the GST framework were treated as separate from the offences under the Indian Penal Code, so the argument that only a GST complaint could be maintained was rejected. The Court noted that Section 467 IPC carries punishment up to life imprisonment, found no change in circumstances since the earlier bail petition, and accepted the State&#039;s apprehension of witness intimidation. Regular bail was therefore declined.</description>
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