Smruti Ranjan Sahoo vs. State Of Odisha(GST Dept.)
Held
The Court granted bail to the petitioner, noting that the investigation had commenced, extensive searches were conducted, and a large number of documents were seized. The Court found no materials to support the necessity of further detention and that the petitioner had been in custody for about five months.
Facts
The petitioner, arrested for alleged involvement in a GST fraud involving fake firms and bogus Input Tax Credit (ITC), sought bail. The prosecution alleged the petitioner colluded with others to show receipt of goods without physical receipt and issued sale invoices without onward movement, defrauding the state exchequer.
Key Issues
The primary issue was whether the petitioner should be granted bail given the allegations of GST fraud, the stage of investigation, and the duration of custody.
Sections Cited
Section 132(1)(b)(c) and (1) of 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 2020-21 dated 17.12.2020 of the CT & GST Enforcement Unit, Bhubaneswar corresponding to 2(C) CC Case No. 317 of 2021 on the file of learned J.M.F.C., Bhubaneswar 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 the proprietor of M/s. S.R. Enterprises in collusion with others had b
The judgment continues below.
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