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    <title>2026 (7) TMI 356 - MADHYA PRADESH HIGH COURT</title>
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    <description>Regular bail in a GST and cess evasion prosecution was considered appropriate where the case rested mainly on documentary and electronic material, the complaint had already been filed, and the applicant remained in judicial custody without any further need for custodial interrogation. The seizure memo did not show recovery of tobacco, nicotine, khaini, zarda or gutkha, and the classification of the seized goods was left for trial. Applying settled bail principles in economic offences, including the nature of accusation, possibility of tampering, and the triple test, the court treated continued detention as unnecessary and granted bail with Article 21 liberty considerations in view.</description>
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      <link>https://www.taxtmi.com/caselaws?id=794470</link>
      <description>Regular bail in a GST and cess evasion prosecution was considered appropriate where the case rested mainly on documentary and electronic material, the complaint had already been filed, and the applicant remained in judicial custody without any further need for custodial interrogation. The seizure memo did not show recovery of tobacco, nicotine, khaini, zarda or gutkha, and the classification of the seized goods was left for trial. Applying settled bail principles in economic offences, including the nature of accusation, possibility of tampering, and the triple test, the court treated continued detention as unnecessary and granted bail with Article 21 liberty considerations in view.</description>
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