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    <title>WHEN TAX FRAUD MEETS BAIL - A SHIFT IN JUDICIAL APPROACH UNDER GST</title>
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    <description>GST fraud is being treated as a serious economic offence for bail purposes, especially where allegations involve fake invoicing, fraudulent Input Tax Credit, circular trading, non-existent firms, and organised transactions. Courts are giving greater weight to the scale of the alleged fraud, the role of the accused, the risk of interference with evidence, and the need for custodial interrogation, while treating procedural factors such as investigation status, custody period, and BNSS provisions as relevant but not automatic grounds for release.</description>
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      <description>GST fraud is being treated as a serious economic offence for bail purposes, especially where allegations involve fake invoicing, fraudulent Input Tax Credit, circular trading, non-existent firms, and organised transactions. Courts are giving greater weight to the scale of the alleged fraud, the role of the accused, the risk of interference with evidence, and the need for custodial interrogation, while treating procedural factors such as investigation status, custody period, and BNSS provisions as relevant but not automatic grounds for release.</description>
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