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    <title>2020 (4) TMI 334 - GUJARAT HIGH COURT</title>
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    <description>Regular bail under Section 439 CrPC was granted in a CGST Act prosecution alleging wrongful availing and passing on of input tax credit under Section 132(1)(b). The Court considered the period of custody, the nature and gravity of the allegations, the role attributed to the accused, and the proposed deposit and cooperation conditions, and found the matter fit for exercise of bail discretion without detailed examination of evidence. Bail was therefore allowed on conditions.</description>
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