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    <title>2026 (6) TMI 105 - Supreme Court</title>
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    <description>Anticipatory bail in a prosecution arising from summons under Section 70 of the Chhattisgarh GST Act for an offence under Section 132 was found unjustified on the facts. The Court noted allegations of suspicious transactions, dealings with multiple high-risk suppliers, and fraudulent input tax credit without actual supply of goods, with books and related records being relevant to the inquiry. In view of the need to ascertain the truth and secure the necessary documents, custodial interrogation was held necessary. The respondent&#039;s custody in another case was also noted. The pre-arrest bail order was set aside, the respondent was directed to be taken into custody in the present case, and the remedy of regular bail was left open.</description>
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    <pubDate>Tue, 26 May 2026 00:00:00 +0530</pubDate>
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      <title>2026 (6) TMI 105 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=792724</link>
      <description>Anticipatory bail in a prosecution arising from summons under Section 70 of the Chhattisgarh GST Act for an offence under Section 132 was found unjustified on the facts. The Court noted allegations of suspicious transactions, dealings with multiple high-risk suppliers, and fraudulent input tax credit without actual supply of goods, with books and related records being relevant to the inquiry. In view of the need to ascertain the truth and secure the necessary documents, custodial interrogation was held necessary. The respondent&#039;s custody in another case was also noted. The pre-arrest bail order was set aside, the respondent was directed to be taken into custody in the present case, and the remedy of regular bail was left open.</description>
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      <pubDate>Tue, 26 May 2026 00:00:00 +0530</pubDate>
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