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    <description>Bail was granted in a prosecution under Section 132 of the CGST Act, 2017 because the alleged offences were punishable up to five years and triable by a Magistrate, the prosecution report had already been filed, and the petitioner had remained in custody since 17.10.2025. The court also noted that the petitioner was a woman working as a data entry operator in the office of the principal accused. On these facts, continued detention was not warranted and bail was considered appropriate.</description>
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