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    <title>2026 (4) TMI 1205 - ALLAHABAD HIGH COURT</title>
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    <description>Bail was granted in a GST-related fraud matter because the applicant&#039;s name did not appear in the FIR, the alleged linkage was limited to call detail records, and the prosecution could not displace the contention that the alleged conduct, even if accepted, fell within the Central Goods and Services Tax Act, 2017 framework. The Court treated the alleged monetary value as relevant to the offence classification under section 132(1)(iii) and found, prima facie, that the nature of the accusations, supporting material, and apprehension of witness tampering did not justify continued custody. Bail was therefore allowed subject to conditions protecting the trial and evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=790136</link>
      <description>Bail was granted in a GST-related fraud matter because the applicant&#039;s name did not appear in the FIR, the alleged linkage was limited to call detail records, and the prosecution could not displace the contention that the alleged conduct, even if accepted, fell within the Central Goods and Services Tax Act, 2017 framework. The Court treated the alleged monetary value as relevant to the offence classification under section 132(1)(iii) and found, prima facie, that the nature of the accusations, supporting material, and apprehension of witness tampering did not justify continued custody. Bail was therefore allowed subject to conditions protecting the trial and evidence.</description>
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