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    <title>2023 (9) TMI 1126 - GUJARAT HIGH COURT</title>
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    <description>Regular bail was considered in a GST prosecution involving allegations of wrongful input tax credit through bogus firms and fraudulent registrations. The investigation had been completed, a complaint had already been filed, and the evidence was mainly documentary, with the department in custody of the relevant records. As no show cause notice fixing liability had yet been issued and further custody was not shown to be necessary, the court applied the principle that even serious economic offences do not automatically bar bail and granted regular bail on a case-specific assessment.</description>
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      <description>Regular bail was considered in a GST prosecution involving allegations of wrongful input tax credit through bogus firms and fraudulent registrations. The investigation had been completed, a complaint had already been filed, and the evidence was mainly documentary, with the department in custody of the relevant records. As no show cause notice fixing liability had yet been issued and further custody was not shown to be necessary, the court applied the principle that even serious economic offences do not automatically bar bail and granted regular bail on a case-specific assessment.</description>
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      <pubDate>Fri, 08 Sep 2023 00:00:00 +0530</pubDate>
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