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    <title>Where respondent-assessee was granted bail and no complaint had been filed against him even after 5 years have elapsed since the investigation began, the bail cannot be cancelled</title>
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    <description>Cancellation of bail is unjustified where no complaint has been filed, no supervening circumstances exist, and bail conditions remain complied with under the CGST framework. The respondent deposited an amount exceeding ten percent of the disputed input tax credit liability, produced original property documents, undertook to cooperate with the investigation and not tamper with evidence, and the Department recorded no contemporaneous objection to the original bail order; no misuse of liberty or interference with the probe was demonstrated.</description>
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    <pubDate>Fri, 11 Jul 2025 08:41:09 +0530</pubDate>
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      <title>Where respondent-assessee was granted bail and no complaint had been filed against him even after 5 years have elapsed since the investigation began, the bail cannot be cancelled</title>
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      <description>Cancellation of bail is unjustified where no complaint has been filed, no supervening circumstances exist, and bail conditions remain complied with under the CGST framework. The respondent deposited an amount exceeding ten percent of the disputed input tax credit liability, produced original property documents, undertook to cooperate with the investigation and not tamper with evidence, and the Department recorded no contemporaneous objection to the original bail order; no misuse of liberty or interference with the probe was demonstrated.</description>
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      <pubDate>Fri, 11 Jul 2025 08:41:09 +0530</pubDate>
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