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    <description>Regular bail under the CGST Act was granted because the investigation had been completed, the final report had been filed, and the case rested largely on documentary and electronic evidence, reducing any need for further custodial interrogation. The Court also noted that the alleged offences carried a maximum punishment of five years, the petitioner had remained in custody for more than four months, and no pressing necessity for continued detention was shown. Concerns about the gravity of the allegation and possible misuse of liberty were addressed by imposing stringent conditions, which were considered sufficient to protect the investigation and trial.</description>
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