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    <description>Anticipatory bail application concerned alleged management of multiple firms issuing fictitious invoices to circulate ineligible Input Tax Credit and potential tampering with evidence; court relied on nascent stage inquiry, lack of cooperation by the accused, and substantial risk to the government exchequer to refuse pre-arrest bail and dismiss the petition. The court emphasised risk of misuse of pre-arrest relief to evade custodial interrogation, manipulate records, influence witnesses, and delay investigation, and noted that its observations are limited to determination of this petition.</description>
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