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    <title>2021 (10) TMI 924 - GUJARAT HIGH COURT</title>
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    <description>Regular bail under Section 439 CrPC was considered in a prosecution for alleged GST offences. The Court noted the applicant&#039;s custody since 01.08.2021, the period of alleged offence, the absence of special circumstances shown by the prosecution, and the limited scrutiny appropriate at the bail stage. On a prima facie assessment of the allegations and the general principles governing bail, discretion was exercised in favour of release. Bail was granted subject to conditions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=413872</link>
      <description>Regular bail under Section 439 CrPC was considered in a prosecution for alleged GST offences. The Court noted the applicant&#039;s custody since 01.08.2021, the period of alleged offence, the absence of special circumstances shown by the prosecution, and the limited scrutiny appropriate at the bail stage. On a prima facie assessment of the allegations and the general principles governing bail, discretion was exercised in favour of release. Bail was granted subject to conditions.</description>
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