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SMRUTI RANJAN SAHOO vs. STATE OF ODISHA
(Orissa High Court)

Hon'ble Judges:

D. DASH
Pet. Counsel
M.k. Mishra
Res. Counsel
Sunil Mishra

Petitioner / Applicant

SMRUTI RANJAN SAHOO
Respondent STATE OF ODISHA
Court Orissa High Court
State

Odisha

Date Sep 22, 2021
Order No.

BLAPL NO.5883 OF 2021

Citation

2021(9) TAXREPLY 4726
Original Order
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ORDER

1. The matter is taken up through hybrid arrangement (virtual/physical) mode. 2. The Petitioner being in custody in connection with P.R. No.02 of 2020-21 dated 17.12.2020 of Deputy Commissioner of State Tax, CT & GST Enforcement Unit, Bhubaneswar, corresponding to 2(C) CC Case No.317 of 2021 registered for commission of offences punishable under section 132 (1)(b)(c) and (1) of OGST Act, 2017 which punishable under Section- 132(1)(i) of the Act, has filed this application under Section-439 of the Code of Criminal Procedure for his release on bail. 3. Mr. M.K. Mishra, Learned Senior Counsel for the Petitioner submitted that the complaint contains the allegations that the Petitioner being the proprietor of M/s. S.R. Enterprises in collusion with others managing in showing the receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale invoices without onward physical movement of the goods has wrongfully availed and passed on bo....

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