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Grant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - The...

Grant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - The court rejected the bail application filed u/s 439 of the CrPC by the applicant, who was arrested in connection with a GST fraud involving the issuance of fake invoices and unauthorized Input Tax Credit. The decision was based on the seriousness of the offence, the ongoing investigation, the risk of evidence tampering, and the potential influence on witnesses. - Guidelines framed by the Supreme Court followed. - HC .....

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