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    <title>2023 (6) TMI 983 - PATIALA HOUSE COURTS</title>
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    <description>Bail was granted in a CGST prosecution alleging fraudulent availment and passing of input tax credit, where the Court found the allegations of fake supply chains, incorrect e-way bill particulars and bogus invoices insufficient at the bail stage to justify continued detention. It noted the stage of investigation, the custody already undergone, and that bail cannot be used as punishment, while also recording that the accused was no longer required for further investigation. Release was ordered on bail bond and surety, subject to cooperation with investigation and travel restrictions without permission.</description>
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