Sibaram Patra vs. State Of Odisha

This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

The Petitioner apprehending his arrest in connection with P.R. No.01 of 2020-2021 of Deputy Commissioner of CT & GST, Enforcement Unit, Cuttack-1, corresponding to 2(C) CC Case No.03 of 2020 running for the alleged commission of offences punishable under section 132 (1)(c), 132(1)(b) and 132(1)(i) of the OGST Act, 2017, has filed this application for grant of anticipatory bail.

Heard Mr. P. C. Moharana, learned counsel for the Petitioner and Mr. S. Mishra, learned Additional Standing Counsel for CT and GST. .

Perused the complaint with the annexed documents and have gone through the averments taken in the application.

Considering the submissions made and on going through the materials on record; further keeping in view the fact that the Petitioner is said to be involved in commission of economic offences, which are grave in nature for making huge unlawful gain by causing huge loss to the State Exchequer by putting up the show for such sincere involvement in business and carrying out the same, as also entitlement to the huge sum as incentive in the form of Input Tax Credit (ITC) flowed having the tendency of foiling the entire move in introducing this new Tax Regime, I am not inclined to grant anticipatory bail to the Petitioner.