Decided on December 23,2020

Pramod Kumar Sahoo Appellant


BAIL APPLICATION,J. - (1.) The present petition arises out of a written arrest memo bearing No. 104/CT and GST issued by the Enforcement Unit Bhubaneswar dated 13.03.2020 U/s. 132(I)(b)(c)(i) of OGST Act 2017 whereunder the Petitioner has been arrested on 12.03.2020 and has since been in custody.
(2.) The brief facts of the case as alleged by the informant the CT and GST Enforcement unit, Bhubaneswar by the Deputy Commissioner of Sales Tax, CT& GST Enforcement Unit, BBSR, is that the petitioner is the proprietor of M/s. Sahoo Traders having GSTIN 21BSWP549B7B1ZH. The said firm is carrying out business at Plot No. 309/1825 Sailashree Vihar, Bhubaneswar. The allegation is that during the period between July 2017 to December 2019 the said firm has availed/utilized bogus input tax credit (ITC) of Rs. 2.48 crores on the strength of fake purchase invoices issued in the name of 21 fictitious entities. It has also allegedly been found to have passed on bogus Input Tax Credit (ITC) of 2.48 crores to the tax payers within and outside the state of Odisha in the name of the firm of the Petitioner. It has also been alleged that the Petitioner in collusion with others has been found to have created and operated 6 fictitious firms to avail/utilize bogus Input Tax Credit (ITC) of Rs.34.23 crores in their names on the strength of fake purchase invoices without physical receipt of goods and has passed on the same to recipients both within and outside the state.
(3.) The learned Counsel for the Petitioner has contended that the petitioner has always made genuine sale and purchase of goods using genuine GSTN and has paid Tax (GST) accordingly. He further submitted that the petitioner has been in custody since the month of 12.3.2020 and in the meantime charge sheet has been filed on 07.05.2020 U/s.132(1)(b)(c)(i) of OGST Act 2017. The fact that an earlier bail application has been rejected by the learned Addl. Sessions Judge cum Special Judge CBI, Court No.1, BBSR vide its order dated 25.03.2020 has been brought on record. The investigation has been kept pending for a long time and no purpose would be solved by keeping the petitioner in custody since he has been examined and all the relevant evidences required for adjudication are now on record. He further submitted that the petitioner is willing to co-operate with the prosecution as and when required. He also further undertakes to produce the Audit report for the relevant period i.e. financial year from 2017 to 2019.;

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