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Issues: Whether the applicant was entitled to regular bail in connection with the alleged offences.
Analysis: The application was considered under Section 439 of the Code of Criminal Procedure, 1973. The Court noted that the applicant had been in custody since 05.11.2022, investigation was complete and the charge-sheet had been filed, the prosecution case did not show that the applicant was the beneficiary of the alleged GST-credit fraud scheme and he was stated to have worked under the main accused, and no past antecedents were attributed to him. On these considerations, and without entering into detailed appreciation of evidence, the Court found it appropriate to exercise discretion in favour of release on bail.
Conclusion: The applicant was held entitled to regular bail.
Final Conclusion: The application was allowed and the applicant was ordered to be released on regular bail on terms and conditions fixed by the Court.
Ratio Decidendi: Regular bail may be granted where investigation is complete, the charge-sheet is filed, the accused has no criminal antecedents, and the Court finds a prima facie basis to exercise discretion in favour of release.