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    <title>2026 (5) TMI 1505 - ALLAHABAD HIGH COURT</title>
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    <description>Bail was granted in a CGST prosecution for alleged fake invoicing and fraudulent input tax credit claims because the investigation was complete, the complaint had been filed, and the case rested mainly on documentary, digital and bank evidence. The alleged offence carried a maximum sentence of five years and was triable by a Magistrate. The applicant had remained in custody for a substantial period, had no shown criminal antecedents, and no exceptional reason justified further detention. Personal liberty, the presumption of innocence, and the principle that bail is the rule and jail is the exception supported release.</description>
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