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Issues: Whether the petitioner, accused of offences under the Central Goods and Services Tax Act, 2017, was entitled to bail.
Analysis: The petitioner was stated to be in custody since 11.02.2026, and the request for bail was pressed on the basis of parity with the principles applied in a comparable case, together with an undertaking to cooperate with the trial and not influence witnesses. The prayer was opposed by the opposite party, but the Court found the circumstances sufficient to exercise discretion in favour of release on bail.
Conclusion: Bail was granted to the petitioner on furnishing the stipulated bail bond and sureties, subject to conditions regarding cooperation with the trial, disclosure of mobile number and Aadhaar card, non-change of mobile number during trial, and non-interference with witnesses.