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    <title>2023 (1) TMI 47 - GUJARAT HIGH COURT</title>
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    <description>In a prosecution under the Central Goods and Services Tax Act, 2017, the High Court considered regular bail under Section 439 CrPC on a prima facie assessment of the allegations, without detailed scrutiny of the evidence. Taking the facts and circumstances into account, the Court exercised discretion in favour of liberty at the pre-trial stage and granted regular bail to the applicant. The order also records that the matter was not pressed for further reasoned discussion.</description>
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