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    <title>2026 (3) TMI 2 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Petitioner accused under CGST/IGST provisions sought regular bail at pre-charge stage for alleged wrongful input tax credit via bogus invoices; court applied discretionary bail principles, emphasising that the matter remains triable by a Magistrate, the prosecution case is documentary in nature, and the petitioner has undergone extended actual custody. Balancing custody duration, nature of allegations, stage of proceedings and relevant precedents, the High Court allowed regular bail subject to furnishing bonds to the trial/Duty/Il/aqua Magistrate and conditions prohibiting threat or influencing of prosecution witnesses.</description>
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      <description>Petitioner accused under CGST/IGST provisions sought regular bail at pre-charge stage for alleged wrongful input tax credit via bogus invoices; court applied discretionary bail principles, emphasising that the matter remains triable by a Magistrate, the prosecution case is documentary in nature, and the petitioner has undergone extended actual custody. Balancing custody duration, nature of allegations, stage of proceedings and relevant precedents, the High Court allowed regular bail subject to furnishing bonds to the trial/Duty/Il/aqua Magistrate and conditions prohibiting threat or influencing of prosecution witnesses.</description>
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