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    <title>2025 (4) TMI 1466 - ALLAHABAD HIGH COURT</title>
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    <description>Regular bail under the Central Goods and Services Tax Act, 2017 was granted where the prosecution rested mainly on documentary material and statements recorded during investigation, the charge-sheet had already been filed, and no witness had yet been examined. The court noted that the alleged offences were triable by a Magistrate and carried a maximum sentence of five years, while the applicant had remained in judicial custody for over five months. It held that continued detention would serve no useful purpose, and that the Section 70 statement was a matter for trial; the official character of the witnesses also reduced any real apprehension of influence.</description>
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      <description>Regular bail under the Central Goods and Services Tax Act, 2017 was granted where the prosecution rested mainly on documentary material and statements recorded during investigation, the charge-sheet had already been filed, and no witness had yet been examined. The court noted that the alleged offences were triable by a Magistrate and carried a maximum sentence of five years, while the applicant had remained in judicial custody for over five months. It held that continued detention would serve no useful purpose, and that the Section 70 statement was a matter for trial; the official character of the witnesses also reduced any real apprehension of influence.</description>
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