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    <description>The HC granted bail to the applicant who had been in custody since 10.09.2021 for alleged offenses under Sections 132(1)(b), (c), and (i) of CGST Act, 2017. The Court considered that the self-incriminating statement was potentially obtained under duress, the applicant had closed the offending firms, exercised right of appeal, had no criminal history, and deserved parity with co-accused already granted bail. The bail was granted with conditions including furnishing personal bond with sureties, non-tampering with evidence, non-influencing witnesses, and regular court appearances.</description>
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      <description>The HC granted bail to the applicant who had been in custody since 10.09.2021 for alleged offenses under Sections 132(1)(b), (c), and (i) of CGST Act, 2017. The Court considered that the self-incriminating statement was potentially obtained under duress, the applicant had closed the offending firms, exercised right of appeal, had no criminal history, and deserved parity with co-accused already granted bail. The bail was granted with conditions including furnishing personal bond with sureties, non-tampering with evidence, non-influencing witnesses, and regular court appearances.</description>
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