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    <title>2021 (2) TMI 139 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay granted bail to the applicant, a Director of a public limited company, in a case involving an offence under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The Court considered the seriousness of the offence but noted that it is triable by a Magistrate. Bail was granted with specific conditions including a personal recognizance bond, a bank guarantee, cooperation with investigation, restriction on leaving the country without permission, and refraining from tampering with evidence. Compliance with these conditions was emphasized to ensure cooperation with the investigation and trial process.</description>
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