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    <title>2026 (8) TMI 83 - CHHATTISGARH HIGH COURT</title>
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    <description>Regular bail in a prosecution alleging fraudulent availment and passing of input tax credit is addressed where investigation was complete and the final complaint had been filed. The notes state that the prosecution relied on documentary and electronic material already held by the Department, reducing the need for further custodial detention. They also identify the applicant&#039;s custody period and the likelihood of a lengthy trial as relevant considerations. Regular bail was granted.</description>
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      <description>Regular bail in a prosecution alleging fraudulent availment and passing of input tax credit is addressed where investigation was complete and the final complaint had been filed. The notes state that the prosecution relied on documentary and electronic material already held by the Department, reducing the need for further custodial detention. They also identify the applicant&#039;s custody period and the likelihood of a lengthy trial as relevant considerations. Regular bail was granted.</description>
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