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    <description>ACJM granted bail to the accused in a GST fraud prosecution, finding cooperation with investigation, seizure of documentary and electronic evidence, payment of tax liability (Rs. 1,66,89,405), absence of criminal antecedents, and no necessity for continued physical custody or risk of tampering. Investigation remains pending but presence is not required; accused to cooperate and attend when summoned. Bail ordered on execution of a PR bond of Rs. 2,00,000 with one or more sureties of like amount.</description>
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