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KASHMIR KUMAR AGRAWAL vs. STATE OF ODISHA
(Orissa High Court)

Hon'ble Judges:

SASHIKANTA MISHRA
Pet. Counsel
A. Rastogi
Adhiraj Mahanty
A.k. Dash
Res. Counsel
Sunil Kumar Mishra

Petitioner / Applicant

KASHMIR KUMAR AGRAWAL
Respondent STATE OF ODISHA
Court Orissa High Court
State

Odisha

Date Nov 15, 2021
Order No.

BLAPL No. 9462 of 2020

Citation

2021(11) TAXREPLY 4840
Original Order
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ORDER

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,2017(hereinafter referred to as OGST Act). 3. The prosecution allegation is that the petitioner claims to be the Director of a company named M/s. Madhusmita Steel Industries Pvt. Ltd. Rourkela, which is a fictitious entity. It is alleged that the petitioner effected purchase of goods worth ₹ 100.44 crores and availed Input Tax Credit (ITC) of ₹ 18.08 crores and passed on ITC worth ₹ 19.78 crores against sale of ₹ 109.88 crores. Thus, the total ITC availed and passed on by the accused in his individual c....

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