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    <title>2023 (11) TMI 457 - ALLAHABAD HIGH COURT</title>
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    <description>Bail in a CGST prosecution was considered on the basis of the nature of the accusation, the severity of punishment, the accused&#039;s role, and the risk of misuse of liberty. The alleged offence was punishable with imprisonment up to five years, while no GST recovery notice had been issued and the tax or penalty had not yet been ascertained. The compoundable character of the offence and its trial before a Magistrate were also relevant. On that assessment, the court found the case fit for release on bail without expressing any view on the merits.</description>
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      <description>Bail in a CGST prosecution was considered on the basis of the nature of the accusation, the severity of punishment, the accused&#039;s role, and the risk of misuse of liberty. The alleged offence was punishable with imprisonment up to five years, while no GST recovery notice had been issued and the tax or penalty had not yet been ascertained. The compoundable character of the offence and its trial before a Magistrate were also relevant. On that assessment, the court found the case fit for release on bail without expressing any view on the merits.</description>
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