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    <description>HC granted statutory bail to respondent under Section 167(2) CrPC after prosecution failed to file complaint within 60 days of custody. Despite allegations of tax evasion through fake invoices, court emphasized accused&#039;s constitutional rights and criticized department&#039;s prolonged investigation, dismissing petitioner&#039;s challenge and upholding respondent&#039;s right to bail.</description>
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      <description>HC granted statutory bail to respondent under Section 167(2) CrPC after prosecution failed to file complaint within 60 days of custody. Despite allegations of tax evasion through fake invoices, court emphasized accused&#039;s constitutional rights and criticized department&#039;s prolonged investigation, dismissing petitioner&#039;s challenge and upholding respondent&#039;s right to bail.</description>
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