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    <description>Bail was declined in a GST fraud matter alleging fraudulent availment and passing on of Input Tax Credit through fake invoices and non-existent suppliers. The Court treated the allegations as a serious economic offence, noting search material, statement-based evidence, the scale of the alleged revenue loss, and the risk that release could lead to tampering with evidence or influencing witnesses. Applying settled bail principles for serious economic offences, it found no sufficient ground for enlargement on bail at that stage.</description>
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