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    <title>2023 (8) TMI 1532 - ALLAHABAD HIGH COURT</title>
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    <description>Bail in proceedings under the Central Goods and Services Tax Act, 2017 was considered on the totality of circumstances, including the nature of the accusation, the maximum punishment, the status of recovery and ascertainment of tax or penalty, the alleged illegal arrest, the compoundable character of the offences, the fact that the matter was triable by a Magistrate, and the applicant&#039;s antecedents. Applying settled bail principles and without expressing any view on the merits, the Court found the circumstances sufficient to justify release. Bail was therefore granted, subject to conditions aimed at securing attendance, preventing interference with evidence, and restraining further criminal conduct.</description>
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