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Issues: Whether the applicant was entitled to regular bail in a prosecution under the Central Goods and Services Tax Act, 2017.
Analysis: The application was considered in the light of the nature of the ations, the period of custody, the completion of investigation, and the absence of any special circumstance shown against the applicant. Without entering into a detailed examination of the evidence, the Court found the case fit for exercise of bail discretion.
Conclusion: Regular bail was granted.