Pramod Kumar Nanda vs. Union Of INDIA
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Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK
BLAPL No. 7419 of 2026 CNR No. ODHC010510052026
Pramod Kumar Nanda … Petitioner
Mr. S. Harichandan, Advocate
-versus- Union of India … Opposite Party Mr. P.K. Parhi, DSGI along with Mr. S. Panda, CGC
CORAM: JUSTICE G. SATAPATHY
Order No. ORDER(ORAL): 10.09.2026
This is a bail application U/S.483 of BNSS by the petitioner for grant of bail in connection with complaint filed by the Director General of Goods and Services Tax Intelligence (DGGI), Rourkela Zonal Unit corresponding to 2(a) CC Case No.35 of 2025 pending in the file of learned CJM, Rourkela for commission of offences punishable U/Ss. 16/7/132(1)(b)/132(1)(c)/132(1)(i)/ 132(1)(l) of CGST Act, on the main allegation of fraudulently availing Input Tax Credit of Rs. 15 Crores.
Heard, Mr. Sushanta Harichandan, learned counsel for the petitioner and Mr. Prasanna Kumar Parhi, learned DSGI appearing along with Mr. Sudipto Panda, learned CGC in the matter and perused the record.
Admittedly, the Petitioner has been implicated for Clause (b), Clause (c), Clause (i) & Clause (l) of sub section (1) of Section 132 of GST which is punishable with maximum imprisonment of 5 years, but the petitioner is in custody since 19.07.2025, however, charge has been framed, but examination of witnesses is yet to take place. All the offences are triable by Magistrate. Further, no material is being placed
Page 2 of 2 on record to suggest that the Petitioner is involved in any other case of similar nature. Similarly, there is absolutely nothing on record to suggest that the Petitioner would abscond or pose threat to the witnesses, if release on bail. Besides, the prosecution in this case heavily relies on documentary evidence which must have been collected and thereby, the Petitioner is hardly having any chance to tamper with such documentary documents. In the aforesaid facts and circumstance and on consideration of materials placed on record together with the punishment prescribed for the offences, this Court without expressing any view on merit admits the petitioner to bail.
Hence, the bail application of the petitioner stands allowed and the petitioner is allowed to go on bail on furnishing bail bonds of Rs.5,00,000/- (Rupees Five Lakhs) only with two solvent sureties each for the like amount to the satisfaction of the learned Court in seisin of the case on such terms and conditions except cash surety as deem fit and proper by it.
Accordingly, the BLAPL stands disposed of. Issue urgent certified copy of the order as per Rules. A soft copy of this order be immediately communicated to the concerned Court, who shall afterwards communicate the same to the concerned Jail through e-mail for reference.
(G. Satapathy)
Judge Priyajit Digitally Signed Signed by: PRIYAJIT SAHOO Designation: Sr. Stenographer Reason: Authentication Location: HIGH COURT OF ORISSA Date: 10-Sep-2026 19:59:12 Signature Not Verified
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.