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Issues: Whether the petitioner was entitled to regular bail in a case involving offences under the goods and services tax enactments.
Analysis: Bail was sought on the basis that the investigation had already been completed and the challan had been presented, so further custodial interrogation was not necessary. The Court also noted the earlier orders granting bail in similar matters and distinguished the order relied on by the State on the ground that it had been passed when investigation was still incomplete.
Conclusion: Regular bail was granted to the petitioner.