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    <description>Anticipatory bail was refused where the allegations concerned offences under the Odisha GST Act involving wrongful availment of input tax credit and corresponding loss to the State Exchequer. The court treated the accusations as economic offences of a grave nature, involving alleged substantial unlawful gain, and held that this weighed against granting pre-arrest bail. On that basis, discretion in favour of anticipatory bail was declined.</description>
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      <description>Anticipatory bail was refused where the allegations concerned offences under the Odisha GST Act involving wrongful availment of input tax credit and corresponding loss to the State Exchequer. The court treated the accusations as economic offences of a grave nature, involving alleged substantial unlawful gain, and held that this weighed against granting pre-arrest bail. On that basis, discretion in favour of anticipatory bail was declined.</description>
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