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The SC allowed the bail application under Section 439 CrPC for the accused charged under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017. The Court granted bail to the applicant upon submission of a personal bond of 1 lakh along with two satisfactory sureties of 50,000 each before the trial court. The bail was granted subject to fulfillment of additional conditions imposed by the Court. The accused, a 21-year-old resident of Hanumangarh, Rajasthan, had his bail application approved with these financial security requirements serving as the primary conditions for release.