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    <title>2025 (1) TMI 726 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Anticipatory bail was granted in a GST prosecution alleging tax evasion and related offences because custodial interrogation was not considered necessary. The court noted that more than five years had passed since registration of the FIR, the investigation was largely documentary, and the input tax credit availed by the petitioner&#039;s firm had already been reversed. It also took into account that the main accused had obtained regular bail and a similarly placed co-accused had been granted anticipatory bail, supporting parity in favour of the petitioner.</description>
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      <description>Anticipatory bail was granted in a GST prosecution alleging tax evasion and related offences because custodial interrogation was not considered necessary. The court noted that more than five years had passed since registration of the FIR, the investigation was largely documentary, and the input tax credit availed by the petitioner&#039;s firm had already been reversed. It also took into account that the main accused had obtained regular bail and a similarly placed co-accused had been granted anticipatory bail, supporting parity in favour of the petitioner.</description>
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