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    <description>Custody after filing of the charge sheet, completion of investigation, and the nature of the material relied upon supported grant of bail to a petitioner accused under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017. The Rajasthan HC considered the Supreme Court&#039;s bail approach in a similar tax-offence matter and noted that the decision was made without expressing any opinion on the merits. Bail was granted on the basis that the petitioner would remain available for trial and comply with the safeguards imposed by the trial court, including conditions under Section 437(3) of the Code of Criminal Procedure, 1973.</description>
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