Sandeep Mohanty vs. State Of Odisha
Facts
The petitioner, Sandeep Mohanty, filed an application under Section 439 of the Cr.P.C. seeking bail in connection with P.R. No. 2(A)/2020-21, dated 31.12.2020, registered by the C.T. & GST Enforcement Unit, Bhubaneswar. The case, corresponding to 2(C)CC Case No. 82 of 2020, is pending before the learned S.D.J.M., Bhubaneswar, for alleged offences under Sections 69 and 132(1)(b), (c), and (I) of the Odisha Goods and Service Tax Act, 2017. The petitioner's earlier bail application before the learned Addl. Sessions Judge-cum-Special Judge, CBI-II, Bhubaneswar, was rejected on 20.01.2021. Subsequently, a non-bailable warrant of arrest was issued against the petitioner by the learned J.M.F.C., Cog-II, Bhubaneswar, as he failed to surrender on the fixed date (07.12.2022), surrendering instead on 19.09.2023. The investigation has been completed, and the case has been transferred to the learned J.M.F.C., Cog-II, Bhubaneswar.
Held
The High Court of Orissa disposed of the application under Section 439 of the Cr.P.C. The Court noted that the petitioner's earlier bail application was rejected and a non-bailable warrant of arrest was issued due to his failure to surrender on the scheduled date. However, the petitioner expressed his intention to move an application for interim bail before the court where the case is presently pending, citing ailments. In light of this submission, the Court granted liberty to the petitioner to approach the concerned court for bail. The Court did not decide on the merits of the bail application itself but facilitated the petitioner's recourse to the appropriate forum. No specific findings were made on the alleged offences or the validity of the GST provisions invoked.
Key Issues
1. Whether the petitioner is entitled to bail under Section 439 of the Cr.P.C. in connection with offences under Sections 69 and 132(1)(b), (c), and (I) of the Odisha Goods and Service Tax Act, 2017, considering his previous bail rejection and subsequent failure to surrender on the stipulated date, leading to the issuance of a non-bailable warrant of arrest. Petitioner's contention: The petitioner is suffering from various ailments and intends to move an application for interim bail before the concerned court where the case is now pending. Revenue's contention: The revenue did not record any specific arguments regarding the merits of the bail application in the judgment. However, their counsel was present and represented the State.
Sections Cited
Section 439, Section 69, Section 132(1)(b), Section 132(1)(c), Section 132(1)(I)
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Cause title — parties, addresses and appearances
ORDER
2023
This matter is taken up through Hybrid arrangement (video conferencing/physical mode).
Heard learned counsel for the petitioner and learned counsel for the State.
This is an application under section 439 of Cr.P.C. in connection with P.R. No.2(A)/2020-21 dated 31.12.2020 of C.T. & G.S.T. Enforcement Unit, Bhubaneswar corresponding to 2(C)CC Case No.82 of 2020 pending in the Court of learned S.D.J.M. Bhubaneswar for offences punishable under sections 69 and 132(1)(b)(c) & (I) of Odisha Goods and Service Tax Act, 2017. The petitioner moved an application for bail before the Court of learned Addl. Sessions Judge -cum- Special Judge, C.B.I.-II, Bhubaneswar which was rejected on 20.01.2021. //
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