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    <title>2024 (10) TMI 1613 - GUJARAT HIGH COURT</title>
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    <description>Regular bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017, as the investigation was complete, the alleged offence carried a maximum punishment of five years, and the Court found no flight risk or need for further recovery or discovery. The Court treated the alleged tax dues as matters to be pursued through the statutory recovery mechanism and noted the applicant&#039;s partial payment and undertaking to deposit further amounts. Applying settled bail principles and Article 21, it held that prolonged pre-trial incarceration should not amount to punishment before trial, and released the applicant subject to bond, surety, reporting, travel, and deposit conditions.</description>
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      <description>Regular bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017, as the investigation was complete, the alleged offence carried a maximum punishment of five years, and the Court found no flight risk or need for further recovery or discovery. The Court treated the alleged tax dues as matters to be pursued through the statutory recovery mechanism and noted the applicant&#039;s partial payment and undertaking to deposit further amounts. Applying settled bail principles and Article 21, it held that prolonged pre-trial incarceration should not amount to punishment before trial, and released the applicant subject to bond, surety, reporting, travel, and deposit conditions.</description>
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