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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC granted regular bail to the applicant accused under various provisions of the CGST Act, 2017 and the Gujarat GST Act, 2017, relating to offences under Sections 132 and 137. Considering the allegations and prima facie assessment without detailed evidence examination, the Court found it appropriate to exercise discretion in favor of bail. The applicant was ordered to be released on regular bail, subject to compliance with specified conditions. The bail application was accordingly allowed.

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