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SMRUTI RANJAN MOHANTY AND RAJEEV MISHRA vs. STATE OF ODISHA
(Orissa High Court)

Hon'ble Judges:

S.K. PANIGRAHI
Pet. Counsel
Ajaya Kumar Moharana
Gouri Mohan Rath
Res. Counsel
Sunil Mishra

Petitioner / Applicant

SMRUTI RANJAN MOHANTY AND RAJEEV MISHRA
Respondent STATE OF ODISHA
Court Orissa High Court
State

Odisha

Date Feb 18, 2022
Order No.

BLAPL No.776 of 2021 And BLAPL No.6687 of 2021

Citation

2022(2) TAXREPLY 5090
Original Order
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ORDER

1. The present Petitioners, who are in custody since 21.12.2020, have filed the instant bail application under Section 439 of Cr.P.C. corresponding to 2(C)CC Case No.03 of 2020 pending in the court of the Learned J.M.F.C(R), Cuttack for commission of offences under Sections 132(1) (c), 132(1)(b) and 132(1)(i) of the OGST Act, 2017. Prior to the instant application, the Petitioners had approached the learned District and Sessions Judge, Cuttack, vide Bail Application No. 11023 of 2020 which was rejected on 25.01.2021. 2. Shorn of unnecessary details, the prosecution’s case is that both the Petitioners alongwith other accused, were involved in the creation and operation of 12 fictious/ bogus firms in the name of unconnected persons by misutilizing their identity proof. The same was done behind their back, in order to avail and utilize bogus input tax credit of an amount of ₹ 20.45 crores on the strength of fraudulent purchase invoices without any physical receipt or actual....

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