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    <title>2026 (3) TMI 1358 - ORISSA HIGH COURT</title>
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    <description>Accused persons facing charges under the CGST Act for alleged fraudulent input tax credit were granted bail under the Bharatiya Nagarik Suraksha Sanhita because the offences were triable by a Magistrate and carried a maximum punishment of five years. The Court found that the petitioners had been in custody for about four months, had no similar criminal antecedents, and that no extraordinary circumstance or adverse material justified continued detention. Applying the ordinary rule that bail should follow in such matters absent exceptional grounds, the Court admitted them to bail on terms to be fixed by the trial court.</description>
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    <pubDate>Wed, 18 Mar 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 1358 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=788603</link>
      <description>Accused persons facing charges under the CGST Act for alleged fraudulent input tax credit were granted bail under the Bharatiya Nagarik Suraksha Sanhita because the offences were triable by a Magistrate and carried a maximum punishment of five years. The Court found that the petitioners had been in custody for about four months, had no similar criminal antecedents, and that no extraordinary circumstance or adverse material justified continued detention. Applying the ordinary rule that bail should follow in such matters absent exceptional grounds, the Court admitted them to bail on terms to be fixed by the trial court.</description>
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