Gurdit Dang vs. State Of Odisha
Held
The Court granted bail to the petitioner, considering that the investigation has progressed, evidence has been seized, and the petitioner has been in custody for a significant period. The Court found no immediate necessity for further detention.
Facts
The petitioner, in custody for over four months, is accused of creating and operating fictitious business entities to issue fake invoices and wrongfully utilize Input Tax Credit (ITC) amounting to crores. The prosecution alleges collusion with other accused in these fraudulent activities.
Key Issues
Whether the petitioner should be released on bail given the stage of investigation, duration of custody, and the nature of allegations involving significant ITC fraud.
Sections Cited
Section 132(1)(b)(c) and (1) of the Odisha Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 26.11.2021
1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).
This is the 2nd journey of the Petitioner who is in custody in connection with No. P.R.02 of 2021-22 dated 09.07.2021 of the CT & GST Enforcement Unit, Rourkela, corresponding to 2(C) CC Case No. 32 of 2021 on the file of learned S.D.J.M., Panposh, Rourkela running for commission of offences punishable under section 132 (1)(b)(c) and (1) of Odisha Goods and Services Tax Act, 2017 (for short called as ‘OGST Act’), in filing this application under section 439 of the Cr.P.C. for his release on bail.
Prosecution allegations run to the effect that this Petitioner being in collusion with the accused Sujay Maitra had created and operated five fictiti
The judgment continues below.
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