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    <title>2026 (6) TMI 390 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Bail in a GST prosecution may be granted where the case is largely documentary, relevant records are secured, custody has already continued for several months, and there is no material showing risk of tampering with evidence, absconding, or non-cooperation. The note emphasises that bail remains the rule, pre-trial incarceration should not be prolonged without necessity, and the seriousness of the alleged offence by itself does not justify continued detention. It also highlights constitutional personal liberty and the need for speedy trial as relevant considerations in assessing whether arrest and further custody are justified. On these facts, the petitioner was treated as entitled to bail.</description>
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      <title>2026 (6) TMI 390 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=793009</link>
      <description>Bail in a GST prosecution may be granted where the case is largely documentary, relevant records are secured, custody has already continued for several months, and there is no material showing risk of tampering with evidence, absconding, or non-cooperation. The note emphasises that bail remains the rule, pre-trial incarceration should not be prolonged without necessity, and the seriousness of the alleged offence by itself does not justify continued detention. It also highlights constitutional personal liberty and the need for speedy trial as relevant considerations in assessing whether arrest and further custody are justified. On these facts, the petitioner was treated as entitled to bail.</description>
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