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    <title>2023 (11) TMI 593 - GUJARAT HIGH COURT</title>
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    <description>Regular bail in alleged GST evasion may be granted where the investigation is complete, the charge-sheet has been filed, and a prima facie basis exists to exercise discretion. Relevant considerations include the applicant&#039;s custody period, the absence of separate GST proceedings against the applicant, and bail granted to co-accused. A detailed appraisal of evidence is not warranted at the bail stage. On these factors, the applicant was released on regular bail subject to conditions, as prosecution concerns did not justify continued pre-trial detention.</description>
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      <link>https://www.taxtmi.com/caselaws?id=445702</link>
      <description>Regular bail in alleged GST evasion may be granted where the investigation is complete, the charge-sheet has been filed, and a prima facie basis exists to exercise discretion. Relevant considerations include the applicant&#039;s custody period, the absence of separate GST proceedings against the applicant, and bail granted to co-accused. A detailed appraisal of evidence is not warranted at the bail stage. On these factors, the applicant was released on regular bail subject to conditions, as prosecution concerns did not justify continued pre-trial detention.</description>
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      <pubDate>Tue, 10 Oct 2023 00:00:00 +0530</pubDate>
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