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    <title>2020 (3) TMI 1120 - GUJARAT HIGH COURT</title>
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    <description>The court granted bail to the applicant under Section 439 of the Code of Criminal Procedure for offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017. The court imposed specific conditions, including financial sureties, surrendering passport, regular reporting, and restrictions on property dealings. The applicant was directed to cooperate with the investigation and not misuse liberty. The court emphasized that the trial court should not be influenced by preliminary observations and allowed modifications to the bail conditions. The final ruling made the rule absolute to the specified extent with direct service of the order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=393976</link>
      <description>The court granted bail to the applicant under Section 439 of the Code of Criminal Procedure for offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017. The court imposed specific conditions, including financial sureties, surrendering passport, regular reporting, and restrictions on property dealings. The applicant was directed to cooperate with the investigation and not misuse liberty. The court emphasized that the trial court should not be influenced by preliminary observations and allowed modifications to the bail conditions. The final ruling made the rule absolute to the specified extent with direct service of the order.</description>
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