Dibyajyoti Mishra vs. State Of Odisha

ABLAPL/7738/2026HC OrissaGSTCNR ODHC01044884202621 August 2026Bench: MR. JUSTICE V. NARASINGH2 pages
AI SummaryDismissed

Held

The Court found no perceptible threat of arrest for the petitioner. Therefore, the application for pre-arrest bail was not maintainable at this stage.

Facts

The petitioner, a priest, apprehended arrest due to alleged GST violations and sought pre-arrest bail. The assessment raised a demand of Rs. 33,05,562/- for FY 2018-19.

Key Issues

Whether there is a genuine apprehension of arrest warranting pre-arrest bail in a GST matter where no immediate threat is perceived.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK ABLAPL No.7738 of 2026 CNR No. ODHC010448842026 Dibyajyoti Mishra … Petitioner Mr. A. K. Mishra, Advocate -versus- 1. State of Odisha 2. The Commissioner of CT & GST (State GST) …. Opposite Parties Mr. S. K. Lenka, ASC Mr. A. Kedia, Advocate (for O.P. No.2) CORAM: JUSTICE V. NARASINGH Order No.

ORDER 21.08.2026 03. 1. Heard learned counsel for the Petitioner and learned counsel for the State.

2.

It is submitted that the Petitioner, who is working as a priest in a temple at Rourkela, has been falsely implicated for violation of provisions of GST Act. He has received summons. Therefore, he apprehends arrest and, hence, may be protected by pre-arrest bail.

3.

Mr. Kedia, learned Junior Standing Counsel, Central GST and Central Excise, on instruction, submits that in the case at hand assessment has been made raising a demand of Rs.33,05,562/- on account of Financial Year 2018-19. It is further subm

The judgment continues below.

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