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    <title>2026 (8) TMI 143 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Regular bail in alleged fraudulent input tax credit cases may be justified where the prosecution relies mainly on electronic and documentary material already filed with the complaint, proposed witnesses are government officers, and the risk of tampering or influence is negligible. The notes state that continued custody was not warranted because the alleged offences carried a maximum five-year sentence, the petitioners had spent over seven months in custody, had no criminal antecedents, and the allegations required trial examination. Both petitioners were granted regular bail subject to adequate bail and surety bonds and stipulated safeguards.</description>
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    <pubDate>Wed, 29 Jul 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=796270</link>
      <description>Regular bail in alleged fraudulent input tax credit cases may be justified where the prosecution relies mainly on electronic and documentary material already filed with the complaint, proposed witnesses are government officers, and the risk of tampering or influence is negligible. The notes state that continued custody was not warranted because the alleged offences carried a maximum five-year sentence, the petitioners had spent over seven months in custody, had no criminal antecedents, and the allegations required trial examination. Both petitioners were granted regular bail subject to adequate bail and surety bonds and stipulated safeguards.</description>
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      <pubDate>Wed, 29 Jul 2026 00:00:00 +0530</pubDate>
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