In a bail petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, where the accused under Section 132 of the CGST Act had been in custody for about four months, had clean antecedents, the evidence was documentary, no material showed likelihood of tampering or non-cooperation, and trial was not likely to conclude soon, bail was granted subject to conditions – Kuldip Singla Vs. Directorate General of GST – Punjab & Haryana High Court