Sibaram Patra vs. Deputy Commissioner Of State Tax
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15.01.2021:
The matter is taken up through video conferencing mode.
The petitioner having been asked to appear before the CT & GST by the Deputy Commissioner of State Tax Enforcement Unit, Cuttack-I vide summon No. 1120 of 2020 issued under section 70 of the Odisha Goods and Services Act, 2017 in connection with an ongoing investigation as to wrong availment of huge Input Tax credit by playing fraud, has filed this application under section 438 of Cr.P.C. for grant of bail in the event of his arrest in the said case.
Heard learned counsel for the petitioner and learned counsel for the SGST.
Considering the submissions made, further keeping in view the nature and seriousness of the accusations as those emanate from the materials on record as also the surrounding circumstances when it also appears that custodial interrogation of the petitioner still stands as the need for a fair investigation; I do not find it to be a fit case to entertain this application for grant of anticipatory bail to the petitioner.
The ABLAPL is accordingly dismissed.
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D. Dash, J. Narayan ABLAPL NO.15255 OF 2020
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.