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    <description>HC granted regular bail to the applicant in a case alleging availing ineligible or fake ITC from non-existent or cancelled-registration entities, on grounds that a complaint is filed but no statutory notice or assessment under the SGST Act has been completed, leaving the tax quantum unassessed and appealable. The applicant has cooperated with investigation and has been in custody since 20.08.2025; detention was deemed unnecessary given the Act&#039;s recovery focus and relevant Supreme Court and HC precedents. Bail allowed subject to conditions.</description>
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