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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the petitioner was entitled to regular bail in a GST prosecution having regard to the stage of the case, the period of custody, and parity with co-accused.
Analysis: The petitioner had remained in custody for more than one and a half years, while the complaint was still at the summoning stage. Similar benefit had already been granted to co-accused, including one found to be similarly situated. The Court also noted that the exact quantum attributable to the petitioner would be determined at trial and considered the overall circumstances relevant to bail.
Conclusion: Regular bail was granted to the petitioner.
Ratio Decidendi: In a GST prosecution, prolonged custody, the nascent stage of the proceedings, and parity with similarly placed co-accused can justify grant of regular bail.
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