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    <title>2024 (2) TMI 1071 - RAJASTHAN HIGH COURT</title>
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    <description>Allegations of generating fake input tax credit without supply of goods under the CGST Act were treated as a serious economic offence, requiring a stricter approach at the bail stage. The charge-sheet was said to disclose large-scale wrongful input tax credit creation, and the Court held that the gravity of such allegations was relevant in exercising bail discretion. Reliance on an earlier bail order was found inapplicable because the factual matrix differed. Bail was declined, and the accused-petitioner was not enlarged on bail.</description>
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      <description>Allegations of generating fake input tax credit without supply of goods under the CGST Act were treated as a serious economic offence, requiring a stricter approach at the bail stage. The charge-sheet was said to disclose large-scale wrongful input tax credit creation, and the Court held that the gravity of such allegations was relevant in exercising bail discretion. Reliance on an earlier bail order was found inapplicable because the factual matrix differed. Bail was declined, and the accused-petitioner was not enlarged on bail.</description>
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