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    <title>2026 (7) TMI 1667 - ALLAHABAD HIGH COURT</title>
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    <description>Bail in alleged fraudulent input tax credit cases is discussed with reference to completed investigation, filing of complaint, and the documentary nature of the prosecution evidence. The notes identify the absence of framed charges, likely trial delay, limited maximum punishment, lack of criminal antecedents, and absence of risks such as absconding, witness intimidation, evidence tampering, or subversion of justice as factors supporting release. They also distinguish pending tax assessment proceedings from independently maintainable criminal proceedings. Presumption of innocence, personal liberty, and the principle that pre-trial detention should not become punitive are presented as supporting bail subject to conditions protecting the trial and investigation.</description>
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    <pubDate>Mon, 20 Jul 2026 00:00:00 +0530</pubDate>
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