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    <title>2026 (5) TMI 1803 - ALLAHABAD HIGH COURT</title>
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    <description>GST bail principles were applied to a transporter accused of alleged offences under the Central Goods and Services Tax Act, 2017. The materials did not prima facie show that the applicant was the supplier or otherwise attracted the graver non-bailable clauses under Section 132(1)(a) and Section 132(1)(b). The Court also noted the absence of criminal antecedents and no specific material indicating tampering with evidence, witness intimidation, or flight risk, and relied on the settled principle that bail is the rule and jail is the exception, consistent with Article 21. Bail was granted.</description>
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    <pubDate>Thu, 16 Apr 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=792600</link>
      <description>GST bail principles were applied to a transporter accused of alleged offences under the Central Goods and Services Tax Act, 2017. The materials did not prima facie show that the applicant was the supplier or otherwise attracted the graver non-bailable clauses under Section 132(1)(a) and Section 132(1)(b). The Court also noted the absence of criminal antecedents and no specific material indicating tampering with evidence, witness intimidation, or flight risk, and relied on the settled principle that bail is the rule and jail is the exception, consistent with Article 21. Bail was granted.</description>
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