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    <title>2021 (4) TMI 1222 - GUJARAT HIGH COURT</title>
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    <description>Regular bail may be granted in a GST prosecution where investigation is complete, the complaint or charge-sheet has been filed, the case is substantially documentary, and the prosecution does not show a real risk of tampering with evidence. The Court considered custody period, attributed role, and the alleged tax evasion, but found continued detention unnecessary at that stage. Bail was therefore allowed subject to compliance with the imposed payment, bond, and reporting conditions.</description>
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