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    <title>2023 (1) TMI 675 - RAJASTHAN HIGH COURT</title>
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    <description>Bail was granted to an accused under the Rajasthan Goods and Services Tax Act, 2017 because he had remained in custody since 08.11.2022, the investigation was complete, and the alleged tax evasion amount had already been deposited by the recipient(s). The Court considered recent Supreme Court guidance on bail in such matters, together with the stage of investigation and the nature of the evidence, and held that continued detention was not warranted. Release was ordered on the conditions imposed by the trial court, including compliance with Section 437(3) of the Code of Criminal Procedure, 1973, without expressing any view on the merits of the prosecution case.</description>
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