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Issues: Whether the applicant was entitled to anticipatory bail during investigation in a case involving allegations under the Code of Criminal Procedure, 1973, the Indian Penal Code and the Uttar Pradesh Goods and Services Tax Act, 2017.
Analysis: The application was considered on the basis of the gravity of the accusation, the absence of criminal antecedents and the assessment that there was no likelihood of the applicant fleeing from justice. The relief was granted without expressing any opinion on the merits, and was coupled with conditions requiring availability for interrogation, non-interference with witnesses and restrictions on travel outside India.
Conclusion: The applicant was held entitled to anticipatory bail, subject to the stated conditions.