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    <title>2020 (12) TMI 624 - GUJARAT HIGH COURT</title>
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    <description>Regular bail was granted in a CGST prosecution where alleged wrongful availment of an exemption and GST evasion were still pending adjudication. The Court treated disputed questions about whether the trademark benefit had been foregone and whether the Department had been misled as matters for trial, not as grounds to continue custody at the bail stage. The applicant&#039;s prior intimation to the Department, filing of returns, audit compliance, and part-payment during investigation supported the exercise of discretion in favour of bail.</description>
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