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    <title>2026 (1) TMI 1070 - MADHYA PRADESH HIGH COURT</title>
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    <description>Fraudulent GST registration and fake input tax credit allegations were treated as matters arising primarily under the GST statutory scheme, and regular bail was allowed on the facts presented. The Court considered the applicant&#039;s period of custody, the maximum punishment indicated on the record, the availability of compounding, and the absence of demonstrated necessity for continued detention. It also relied on prior views that GST offences are governed by a special regime and that bail depends on the facts, including whether custodial interrogation remains necessary. On that basis, the applicant was released on regular bail.</description>
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      <link>https://www.taxtmi.com/caselaws?id=785314</link>
      <description>Fraudulent GST registration and fake input tax credit allegations were treated as matters arising primarily under the GST statutory scheme, and regular bail was allowed on the facts presented. The Court considered the applicant&#039;s period of custody, the maximum punishment indicated on the record, the availability of compounding, and the absence of demonstrated necessity for continued detention. It also relied on prior views that GST offences are governed by a special regime and that bail depends on the facts, including whether custodial interrogation remains necessary. On that basis, the applicant was released on regular bail.</description>
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