Parity in bail and documentary evidence supported release where no custodial remand was sought.

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....Bail was considered in a prosecution alleging fraudulent availment and use of input tax credit and issuance of bogus invoices. The Court treated the evidence as mainly documentary, noted that no custodial remand had been sought, and accepted that the applicant's presence could be secured during trial. It also relied on the absence of criminal antecedents, the limited sentence exposure, the applicant's continued incarceration, his undertaking to cooperate, and parity with the co-accused, and therefore enlarged him on bail subject to conditions.....