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Issues: Whether the applicant was entitled to regular bail in a case alleging forgery and GST evasion.
Analysis: The Court noted that the applicant had remained in custody since 21.01.2023, the investigation was complete and the charge-sheet had been filed. It also took note that no GST departmental proceedings had been initiated against the applicant under the GST enactments, and that co-accused had already been enlarged on bail. Without entering into a detailed appraisal of the evidence, the Court found the matter fit for exercise of discretion in favour of release on bail.
Conclusion: Regular bail was granted to the applicant.