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Issues: Whether the petitioner was entitled to regular bail in a case involving alleged GST evasion, cheating and forgery.
Analysis: The petition was considered in the context of the allegations, the petitioner's custody since 2.2.2021, the grant of bail to several co-accused including the main accused, and the likelihood that the trial would take time as 22 prosecution witnesses had been cited and none had been examined. On these facts, the period of custody and the stage of trial weighed in favour of release on bail.
Conclusion: The petitioner was entitled to regular bail.