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Issues: Whether the applicant was entitled to regular bail after completion of investigation and filing of the charge-sheet.
Analysis: The application was under Section 439 of the Code of Criminal Procedure in respect of alleged offences under the GST enactments and allied penal provisions. The investigation had been completed and the charge-sheet had been filed. The Court also noted the nature of the alleged offences, the fact that they were triable by the Magistrate, and that the trial was not likely to commence in the near future. On these considerations, the Court found that the application merited acceptance, subject to stringent conditions.
Conclusion: The applicant was entitled to be released on regular bail, subject to the conditions imposed.