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    <description>Bail was granted in a prosecution under the Odisha Goods and Service Tax Act, 2017 after the Court noted prolonged judicial custody, a maximum punishment of five years for the alleged offence, and parity with a co-accused already enlarged on bail. The Court found sufficient ground to release the petitioner, while imposing stringent conditions to secure presence and protect the prosecution, including furnishing bond and sureties, appearing before the trial court, not tampering with evidence, depositing the passport, seeking permission before leaving the State, and not alienating property without leave of the court.</description>
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