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Issues: Whether the petitioner, facing allegations under the Indian Penal Code and the Jharkhand Goods and Services Tax Act, 2017, was entitled to bail.
Analysis: The petitioner had been in custody since 07.01.2026, the charge-sheet had already been submitted, and no witness had been examined. The record also noted the absence of criminal antecedents and the petitioner's undertaking to cooperate with the trial, furnish contact details, and not influence or disturb witnesses. The alleged tax liability escaped was stated to be below the threshold relied upon by the defence for a lesser sentencing exposure.
Conclusion: Bail was granted to the petitioner on furnishing the stated bail bond and sureties, subject to conditions requiring cooperation with the trial, disclosure of mobile number and Aadhaar copy, no change of mobile number during trial, and non-interference with witnesses.