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    <title>2022 (9) TMI 1458 - RAJASTHAN HIGH COURT</title>
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    <description>Bail was refused in a GST prosecution because the allegations involved wrongful input tax credit, the fifth bail request showed no sufficient change in circumstances, and the trial remained at an early evidentiary stage with only part of the prosecution evidence recorded. The Court treated the seriousness of the alleged offence and the incomplete trial as outweighing the custody period of about one year and eight months, so bail was dismissed. The Trial Court was nevertheless directed to conclude the trial within six months and, if necessary, hold day-to-day hearings.</description>
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      <description>Bail was refused in a GST prosecution because the allegations involved wrongful input tax credit, the fifth bail request showed no sufficient change in circumstances, and the trial remained at an early evidentiary stage with only part of the prosecution evidence recorded. The Court treated the seriousness of the alleged offence and the incomplete trial as outweighing the custody period of about one year and eight months, so bail was dismissed. The Trial Court was nevertheless directed to conclude the trial within six months and, if necessary, hold day-to-day hearings.</description>
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