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The HC granted bail to the applicant charged under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the Central Goods and Services Tax Act, 2017, primarily on grounds of parity with co-accused Vikrant Singhal and Sachin Singhal. Without expressing any opinion on the merits, the court allowed the application on identical terms as previously granted to the co-accused. The applicant must furnish requisite bail bonds and surety to the trial court's satisfaction and comply with all conditions imposed by the trial court at the time of acceptance of these instruments.