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Application seeking regular bail granted - accused allegedly formed bogus firms and evaded tax payments - offences u/ss 132(1)(b), 132(1)(c) and 132(1)(l)(l) of GST Act - investigation completed, charge-sheet filed - maximum punishment 5 years, compoundable offence - considering Supreme Court order in Sandeep Goyal case and accused's custody since 04/03/2024 - bail granted on furnishing personal bond of Rs. 1,00,000 with one solvent surety and conditions - bail to remain in force till case disposal.