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Issues: Whether regular bail should be granted to the petitioner in a complaint alleging offence under the Haryana Goods and Services Tax Act, 2017 read with the Integrated Goods and Services Tax Act, 2017.
Analysis: The offence was punishable with a maximum sentence of five years. The petitioner had already undergone custody for about 2 years and 8 months, which was treated as a substantial portion of the possible sentence. The allegations were yet to be proved, the trial was likely to take time, and the Court also noted the assurance that the petitioner would not obstruct the trial or influence witnesses. Bail was granted without expressing any opinion on the merits, and conditions were directed to secure the petitioner's presence.
Conclusion: Regular bail was granted to the petitioner.