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    <title>2023 (11) TMI 1052 - PATIALA HOUSE COURTS</title>
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    <description>Bail was granted in a prosecution alleging wrongful availment and utilisation of ineligible input tax credit on the basis of invoices without actual supply of goods. The Court considered that the accused had been in custody since 13.10.2023, that the amount alleged above the stated bailable threshold was limited, and that custodial interrogation was not sought. It also noted that the accused was not shown to be a habitual offender or flight risk, that the alleged suppliers were reflected as active on the GST portal, and that no notice under Section 41A CrPC had been issued. Bail was therefore granted subject to conditions.</description>
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      <title>2023 (11) TMI 1052 - PATIALA HOUSE COURTS</title>
      <link>https://www.taxtmi.com/caselaws?id=446161</link>
      <description>Bail was granted in a prosecution alleging wrongful availment and utilisation of ineligible input tax credit on the basis of invoices without actual supply of goods. The Court considered that the accused had been in custody since 13.10.2023, that the amount alleged above the stated bailable threshold was limited, and that custodial interrogation was not sought. It also noted that the accused was not shown to be a habitual offender or flight risk, that the alleged suppliers were reflected as active on the GST portal, and that no notice under Section 41A CrPC had been issued. Bail was therefore granted subject to conditions.</description>
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