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    <title>2026 (4) TMI 1207 - ALLAHABAD HIGH COURT</title>
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    <description>Bail was granted in a prosecution for alleged fraudulent generation and use of fake input tax credit and bogus invoices under the CGST Act, 2017 because the allegations were documentary in nature, no custodial remand had been taken, the applicant had no criminal antecedents, the maximum punishment was up to five years, and a co-accused had already been enlarged on bail. The applicant&#039;s custody since 18.02.2026 and undertaking to cooperate were also considered, and parity with the co-accused supported release on bail.</description>
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