Aparna Santosh Pol vs. State Of Odisha

1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

This is the bail applications U/S.483 of BNSS by the petitioner for grant of bail in connection with F.No.DGGI/INT/INTL/809/2025 corresponding to 2(C)CC Case No.95 of 2025 pending in the file of learned JM, Bhubaneswar for commission of offences punishable U/Ss.132(1)(b)/132(1)(i)/132(1)(f)/132(5) of the CGST Act, 2017, on the main allegation of assisting the co- accused for fraudulently availing Rs.258Crores of Input Tax Credit.

Heard, Mr. Rudra Prasad Kar, learned Sr. counsel who is being assisted by Mr. Asit Kumar Dash, learned counsel for the Petitioner; Mr. M.R. Patra, learned Addl. PP and Mr. Avinash Kedia, learned Jr. Standing counsel appearing for Directorate General of Goods and Service Tax Intelligence (DGGI) in the matter and perused the record. Mr. Avinash Kedia, by placing objection affidavit prays to reject the bail application of the petitioner.

Admittedly, the offences alleged against the Petitioner is under clause (b), (i), (f) of Sec. 132 of Central Good and Services Tax, 2017(In short “CGST Act”) together with sub-section 5 of Sec. 132 of CGST Act which are not punishable beyond seven years, but the Petitioner is in custody since 17.10.2025 and the prosecution report has already been filed in the concerned Court as informed by Mr. Kedia. The offences are triable by Magistrate and the maximum punishment prescribed for the offences is five years. Additionally, the petitioner is a lady and was working as a Data Entry Operator in the office of the principal accused Rohit Gupta @ Nilesh Jagiwala against whom the main allegation of fraudulently availing Input Tax Credit is directed. In such view of the matter and taking into consideration the law laid down by the Apex Court in Satender Kumar Antil Vrs. Central Bureau of Investigation; (2022) 10 SCC 51, this Court without expressing any view on merit admits the petitioner to bail.

Hence, the bail application of the petitioner stands allowed and the petitioner is allowed to go on bail on furnishing bail bonds of Rs.5,00,000/- (Rupees Five Lakhs) with two solvent sureties each for the like amount to the satisfaction of the learned Court in seisin of the case on such terms and conditions as deem fit and proper by it.

Accordingly, the BLAPL stands disposed of.

Issue urgent certified copy of the order as per Rules.