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Issues: Whether the appellant was entitled to anticipatory bail in the facts and circumstances of the case.
Analysis: The appellant faced apprehension of arrest in connection with offences under the Indian Penal Code, 1860 and the Goods and Services Tax Act, 2017. The record showed that the appellant had appeared before the Investigating Officer and cooperated with the investigation. The co-accused had already been granted bail at different stages. The Court also noted that the earlier bail applications had been withdrawn and that the question relating to forged documents was a matter for trial, and no opinion on merits was expressed so as to avoid prejudice.
Conclusion: The appellant was held entitled to anticipatory bail and was ordered to be enlarged on such terms and conditions as the Investigating Officer deemed fit.
Ratio Decidendi: Anticipatory bail may be granted where the accused has cooperated with the investigation, similar co-accused have been enlarged on bail, and the merits of disputed facts are best left to trial without causing prejudice.