Atul Bansal vs. State Of Odisha
Held
The court found that custodial interrogation was necessary for a fair investigation. Therefore, it was not a fit case to grant anticipatory bail.
Facts
The petitioner sought anticipatory bail after being summoned by the CT & GST Enforcement Range for an investigation into alleged fraudulent availment of Input Tax Credit. The court considered the seriousness of the accusations and the need for custodial interrogation.
Key Issues
Whether anticipatory bail should be granted when custodial interrogation is deemed necessary for a fair investigation into alleged GST fraud.
Sections Cited
Section 70
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08.12.2020
The matter is taken up through video conferencing mode.
The petitioner having been asked to appear before the CT & GST Enforcement Range, Sambalpur vide summon No. 621 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 State.
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 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.
……………………..
D. Dash, J. Narayan ABLAPL NO.7424 OF 2020
The judgment continues below.
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