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Issues: Whether the petitioner, accused of offences under the Central Goods and Services Tax Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.
Analysis: The application was considered in the light of the allegations, the stage of investigation, the gravity of the offence, and the rival submissions on behalf of the parties. Without expressing any opinion on the merits, and taking into account the facts and circumstances of the case, the Court found it just and proper to enlarge the petitioner on bail.
Conclusion: Bail was granted to the petitioner.