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Issues: Whether the petitioner was entitled to bail in a prosecution for the alleged offence under the Central Goods and Services Tax Act, 2017.
Analysis: The application was under Section 439 of the Code of Criminal Procedure, 1973. The Court took note of the petitioner's custody, the filing of the charge-sheet, and the submissions made regarding the nature of the allegation and the claimed tax amount. On a consideration of the contentions placed before it, the Court found it appropriate to enlarge the petitioner on bail.
Conclusion: Bail was granted to the petitioner.