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    <title>2026 (6) TMI 390 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Bail in GST prosecutions involving alleged wrongful input tax credit may be granted where the evidence is primarily documentary, relevant records have been secured, and no material indicates a risk of absconding, evidence tampering, or non-cooperation. Personal liberty, the principle that bail is the rule, and the need to avoid unnecessary pre-trial detention require continued custody to be supported by material circumstances beyond the seriousness of the allegation. Prolonged custody and the stage of investigation are relevant considerations. On these factors, bail was granted to the petitioner.</description>
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      <description>Bail in GST prosecutions involving alleged wrongful input tax credit may be granted where the evidence is primarily documentary, relevant records have been secured, and no material indicates a risk of absconding, evidence tampering, or non-cooperation. Personal liberty, the principle that bail is the rule, and the need to avoid unnecessary pre-trial detention require continued custody to be supported by material circumstances beyond the seriousness of the allegation. Prolonged custody and the stage of investigation are relevant considerations. On these factors, bail was granted to the petitioner.</description>
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