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    <title>2023 (11) TMI 1156 - ORISSA HIGH COURT</title>
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    <description>Bail was granted in an alleged GST fraud matter involving fictitious registrations, bogus exports, and wrongful input tax credit and refund claims, applying the settled principle that bail is the rule and jail is the exception under Article 21. Although the allegations concerned an economic offence, the Court treated the completion of the prosecution report, more than four months of custody, and the maximum punishment of five years as significant factors favouring release. It also noted that the evidence was mainly documentary and electronic, with official witnesses, so the risk of tampering or witness interference was limited. Release was ordered on strict conditions.</description>
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    <pubDate>Thu, 23 Nov 2023 00:00:00 +0530</pubDate>
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      <title>2023 (11) TMI 1156 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=446265</link>
      <description>Bail was granted in an alleged GST fraud matter involving fictitious registrations, bogus exports, and wrongful input tax credit and refund claims, applying the settled principle that bail is the rule and jail is the exception under Article 21. Although the allegations concerned an economic offence, the Court treated the completion of the prosecution report, more than four months of custody, and the maximum punishment of five years as significant factors favouring release. It also noted that the evidence was mainly documentary and electronic, with official witnesses, so the risk of tampering or witness interference was limited. Release was ordered on strict conditions.</description>
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      <pubDate>Thu, 23 Nov 2023 00:00:00 +0530</pubDate>
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