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    <title>2023 (3) TMI 1063 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A petitioner prosecuted under the CGST Act for alleged fraudulent input tax credit and refund claims was granted regular bail after the Court found that investigation was complete, the complaint had been filed, and continued custody since 26.05.2022 would serve no useful purpose. The Court also noted that co-accused had already been enlarged on bail and distinguished prosecution authorities relied on as involving ongoing investigation or situations requiring custodial presence. Bail was therefore ordered subject to conditions.</description>
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      <description>A petitioner prosecuted under the CGST Act for alleged fraudulent input tax credit and refund claims was granted regular bail after the Court found that investigation was complete, the complaint had been filed, and continued custody since 26.05.2022 would serve no useful purpose. The Court also noted that co-accused had already been enlarged on bail and distinguished prosecution authorities relied on as involving ongoing investigation or situations requiring custodial presence. Bail was therefore ordered subject to conditions.</description>
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