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

Hon'ble Judges:

D. DASH
Pet. Counsel
Manoj Ku. Mishra
Res. Counsel
Sunil Mishra

Petitioner / Applicant

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

Odisha

Date Nov 26, 2021
Order No.

BLAPL No.9407 of 2021

Citation

2021(11) TAXREPLY 4995
Original Order
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ORDER

1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode). 2. This is the 2nd journey of the Petitioner who is in custody in connection with No. P.R.02 of 2020-21 dated 17.12.2020 of the CT & GST Enforcement Unit, Bhubaneswar corresponding to 2(C) CC Case No. 317 of 2021 on the file of learned J.M.F.C., Bhubaneswar running for commission of offences punishable under section 132 (1)(b)(c) and (1) of Odisha Goods and Services Tax Act, 2017 (for short called as ‘OGST Act’), in filing this application under section 439 of the Cr.P.C. for his release on bail. 3. Prosecution allegations run to the effect that this Petitioner being the proprietor of M/s. S.R. Enterprises in collusion with others had been 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 and thereby has wrongfully availed and passed on bogus Input ....

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