Kashmir Kumar Agrawal vs. State Of Odisha
Held
The Court held that the prolonged investigation without conclusion, coupled with the fact that a co-accused identified as the mastermind was granted bail, justified granting bail to the petitioner. The apprehension of tampering with evidence was deemed unsubstantiated.
Facts
The petitioner was arrested for allegedly committing offences under the Odisha Goods and Services Tax Act, 2017, involving fraudulent availment and passing of Input Tax Credit (ITC) amounting to crores of rupees. The prosecution alleged the creation of fictitious firms and fake invoices to defraud the exchequer.
Key Issues
Whether prolonged investigation and the grant of bail to a co-accused are grounds for granting bail to the petitioner in a GST fraud case.
Sections Cited
Section 132(1)(i)
AI-generated summary — verify with the full judgment below
ORISSA HIGH COURT: CUTTACK
BLAPL No. 9462 of 2020
(An application under section 439 of the Code of Criminal Procedure, 1973) ---------------
Kashmir Kumar Agrawal
..… Petitioner
-Versus-
State of Odisha
….. Opp. Party
For Petitioner : M/s. A. Rastogi, R.P. Kar,
Mr. Adhiraj Mahanty and A.K. Dash,
Advocates.
For Opp. Party: Mr. Sunil Kumar Mishra,
Addl. Standing Counsel for CT & GST
P R E S E N T:
THE HONOURABLE MR. JUSTICE SASHIKANTA MISHRA
Date of hearing: 03.11.2021 :: Date of Order:15.11.2021
SASHIKANTA MISHRA, J. Heard Mr. R.P. Kar, learned counsel for the petitioner and Sri Sunil Kumar Mishra, learned Additional Standing Counsel for CT & GST.
// 2 //
The petitioner is in custody since 17.08.2020 in connection with 2(c)CC Case No. 38/2020 pending in the court of learned S.D.J.M., Panposh corresponding to GST and CT Enforcement Unit, Rourkela Case No. 1/2020- 2021 for the alleged commission of offence punishable under Section 132(1)(i) of Odisha Goods and Services Tax Act,2
The judgment continues below.
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