Anal Kumar Rao @ A.Kumar Rao vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORDER(ORAL) 28.10.2025
1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).
In view of the memo filed by the learned counsel for the petitioner, the name of the counsel Mr. Sudipta Panda be deleted from the cause list as well as brief.
This is an application U/S.483 of BNSS Act by the petitioner for grant of bail in connection with 2(c)CC Case No.06 of 2025 corresponding F No.DGGI/INT/INTL/1188 of 2024 pending in the Court of learned JM, Bhubaneswar, for commission of offences punishable U/S. 132(1)(b)(c)(f)(i), on the allegation of fraudulently availing Input Tax Credit for an amount of Rs.11.97Lakhs.
Heard, Mr. Devashis Panda, learned counsel for the petitioner and Mr. P.K. Parhi, learned DSGI along
with Mr. Milan Kumar learned CGC in the matter and perused the record.
After having considered the rival submission and on going through the materials placed on record, it appears that the petitioner has been implicated for offence under Clause (b),(c),(f) & (i) of Sub-Section (1) to Section 132 of the Central Goods and Service Tax Act, 2017 and the maximum punishment provided therein is for five years imprisonment. All the offences are triable by the Magistrate and do not prescribe any punishment beyond five years. Further, no material has been brought to the notice of the Court about the involvement of the present petitioner in any other case of similar nature. Besides, the petitioner is in custody since 15.01.2025 and in the meantime, complaint has already been filed against the petitioner in Court.
In view of the discussions made herein above and taking into consideration the nature and gravity of the offences as alleged vis-à-vis the accusation sought to be brought against the petitioner and keeping in view the period of detention of the petitioner in custody and taking into account the other circumstances on record in entirety including the inherent right of the accused to be presumed innocent until proven guilty at the trial, this Court without expressing any opinion on merits 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 bond of Rs.5,00,000/- (Rupees Five Lakh) 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 as deem fit and proper by it with further condition that the petitioner shall cooperate with the GST Authorities, if required.
Accordingly, the BLAPL stands disposed of.
Issue urgent certified copy of the order as per Rules. (G. Satapathy)
Judge Jayakrushna
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.