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    <description>Bail was granted to a person arrested under the Assam Goods and Services Tax Act where the prosecution case was based on documentary material already seized by the investigating agency. The Court noted that the relevant documents and electronic records were in custody, the alleged offence carried a maximum sentence of five years, and the accused had already spent more than fifteen days in custody. On that basis, further judicial detention was found to serve no useful investigative purpose, so continued custody was not justified.</description>
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