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    <title>2023 (7) TMI 1371 - GUJARAT HIGH COURT</title>
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    <description>Regular bail under Section 439 CrPC was considered in a GST-credit fraud matter where the accused had been in custody since 05.11.2022, investigation was complete and the charge-sheet was filed. The Court noted that the prosecution did not show the applicant to be the beneficiary of the alleged fraud scheme, that he was stated to have worked under the main accused, and that no criminal antecedents were attributed to him. On these factors, and without detailed appreciation of evidence, the Court exercised discretion in favour of release on bail and the applicant was ordered to be released on regular bail on the terms fixed by the Court.</description>
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      <title>2023 (7) TMI 1371 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=312533</link>
      <description>Regular bail under Section 439 CrPC was considered in a GST-credit fraud matter where the accused had been in custody since 05.11.2022, investigation was complete and the charge-sheet was filed. The Court noted that the prosecution did not show the applicant to be the beneficiary of the alleged fraud scheme, that he was stated to have worked under the main accused, and that no criminal antecedents were attributed to him. On these factors, and without detailed appreciation of evidence, the Court exercised discretion in favour of release on bail and the applicant was ordered to be released on regular bail on the terms fixed by the Court.</description>
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