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    <title>2026 (7) TMI 1272 - GUJARAT HIGH COURT</title>
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    <description>Regular bail in an alleged GST invoice fraud and wrongful input tax credit case is discussed in light of secured documentary and electronic evidence, including financial assets, computer devices and the electronic ledger. The notes identify prolonged custody, the documentary nature of the prosecution, the maximum prescribed five-year sentence, and the unlikely early completion of trial as factors supporting the view that further custodial detention was unnecessary. The stated conclusion is that the applicant was entitled to regular bail.</description>
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      <description>Regular bail in an alleged GST invoice fraud and wrongful input tax credit case is discussed in light of secured documentary and electronic evidence, including financial assets, computer devices and the electronic ledger. The notes identify prolonged custody, the documentary nature of the prosecution, the maximum prescribed five-year sentence, and the unlikely early completion of trial as factors supporting the view that further custodial detention was unnecessary. The stated conclusion is that the applicant was entitled to regular bail.</description>
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