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    <title>2026 (5) TMI 1361 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Regular bail was granted in a prosecution under the CGST Act because the complaint had been filed, the investigation was complete, and the alleged fraudulent input tax credit issues were left for trial. The Court noted the petitioner had no criminal antecedents, had spent over a year in custody, and faced offences punishable with up to five years&#039; imprisonment. As the trial was likely to take time and the material on record did not justify continued detention at the bail stage, the petitioner was held entitled to regular bail.</description>
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      <description>Regular bail was granted in a prosecution under the CGST Act because the complaint had been filed, the investigation was complete, and the alleged fraudulent input tax credit issues were left for trial. The Court noted the petitioner had no criminal antecedents, had spent over a year in custody, and faced offences punishable with up to five years&#039; imprisonment. As the trial was likely to take time and the material on record did not justify continued detention at the bail stage, the petitioner was held entitled to regular bail.</description>
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