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Issues: Whether the applicant was entitled to regular bail in connection with the alleged GST offence.
Analysis: The applicant had remained in custody since 12-08-2021, the investigation had concluded, and co-accused with a similar or identical role had already been released on bail. No special circumstances or antecedents were brought on record against the applicant. The application was considered in the light of the settled principles governing grant of bail, including parity and the need to avoid a detailed examination of evidence at the bail stage.
Conclusion: Regular bail was granted to the applicant.