Amit Beriwal vs. State Of Odisha
Held
The Court held that the alleged GST fraud has humongous ramifications on revenue collection and that the possibility of the accused tampering with evidence or influencing witnesses cannot be ruled out. The court also noted the adverse impact of such activities on the economy and the GST regime.
Facts
The petitioner, an alleged proprietor of a firm involved in fraudulent business transactions, is accused of creating fictitious entities to avail bogus Input Tax Credit (ITC), causing significant loss to the state exchequer. The investigation revealed the use of fake invoices and non-existent suppliers.
Key Issues
The primary issue was whether the petitioner, accused of large-scale GST fraud involving bogus ITC, should be granted bail. The court also considered arguments regarding procedural irregularities in arrest and the maintainability of proceedings.
Sections Cited
Section 132(1)(b), Section 132(1)(c), Section 132(1)(l), Section 132(1)(i), Section 132(5), Section 6(ii)(b), Section 41, Section 41-A, Section 439
AI-generated summary — verify with the full judgment below
HIGH COURT OF ORISSA: CUTTACK BLAPL NO.2217 OF 2020
AMIT BERIWAL
petitioner
Versus STATE OF ODISHA
Opp. Party
For petitioner:
Mr.S.Mohanty, AK.Mohanty,
H.K.Singh, R.P.Kar,
A.N.Ray, N. Paikray,
B.P.Mohanty,
S.K.Rout, Advocate For the Opp. Party: Mr. Sunil Mishra,
Addl. Standing Counsel
PRESENT THE HONOURABLE SHRI JUSTICE S.K. PANIGRAHI Date of Hearing – 10.06.2020 Date of judgment –27.07. 2020
The present petitioner, who is in custody, has filed the instant bail application under Section 439 of the Cr.P.C. in connection with Case No.2 of 2019 dated 18.01.2020 of the C.T. and GST Enforcement Unit Jajpur, Jajpur Road, corresponding to 2(C) CC Case No. 9 of 2020 for commission of offences punishable under 2
Section 132(1)(b)(c) and (l) of OGST Act, 2017. Prior to instant application, the petitioner also approached the First Additional Sessions Judge, Rourkela vide Bail Application No. 70 of 2020 arising out of 2(C) cc Case No. 9 of 2020 which was rejected on 24.02.2020. 2. Shorn of unnecessary details, as
The judgment continues below.
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