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TMI Blog2021 (6) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... il, the Court has to keep in mind, inter alia, the larger interest of the public and State. The exchange of incriminating documents relating to the non-existent firms between Smruti Ranjan Mohanty and the petitioner, the contrasting statement rendered by the petitioner and the deposition given by Smruti Ranjan Mohanty prima facie leads this Court to form an opinion that the petitioner is hand in gloves with the other accused in creation and operation of the non-existent business entities for availing and passing of bogus ITC thereby defrauding the state exchequer - the nature of supporting evidence, availability of prima facie case against the petitioner, coupled with the fact that a huge amount of public money has been misappropriated and also the fact that further investigation of the case is under progress and taking into account the apprehension of the petitioner in tampering with the evidence. Bail application dismissed. - BLAPL No.958 of 2021 - - - Dated:- 8-6-2021 - HON BLE SHRI JUSTICE S. K. PANIGRAHI For Petitioner :M/s. G.M. Rath, S. Jena, K. Ansari and A.S. Mohanty For Opposite Parties :Mr. M.K. Mohanty, Additional Standing Counsel for State Mr. Sunil Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is alleged that to evade payment of tax, the petitioner in collusion with others arranged fake purchase invoices from non-existent business entities created and controlled by them. While effecting sales of the goods purchased out of account without payment of tax they have taken adjustment of the tax mentioned in the fake purchase invoices. Similarly, it is also alleged that they have also sold goods in the name of the fake firms and passed on bogus ITC running into crores of rupees to recipients both within and outside the State by raising fake sale invoices. The bogus ITC availed and passed on by the petitioner in collusion with others in the name of 12 fictitious entities aggregates to an amount of ₹ 42.36 crores and therefore they were all involved in willingly defrauding the State exchequer. On the basis of the aforesaid information, a case was registered under section 69 r/w Sec. 132(1)(b), 132 (1)(c) and 132(1)(i) of the OGST Act, 2017 and investigation was commenced. 5. As seen from the records, during the search, several incriminating documents, containing business transactions of such business entities, were unearthed and seized with due acknowledgement. The Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tune of ₹ 42.36 crores by availing and passing on fictitious ITC. The accused is thereby alleged to have committed offences under Sections 69 r/w Sec. 132(1)(b), 132 (1)(c) and 132(1)(i) of the OGST Act, 2017, which are non bailable and cognizable. 7. Learned counsel for the petitioner submits that the petitioner has been falsely implicated only on the basis of the statement of coaccused Smruti Ranjan Mohanty. The petitioner used to share some details pertaining to GST credentials, bills, etc. over whatsapp and email on the instruction of one co-accused Ankit Agarwal and the same is not enough to determine that the petitioner was an accomplice. It is submitted that as the maximum imputation against the petitioner is that he has transmitted user ID, password and other GST related information in case of three bogus entities only to Smruti Ranjan Mohanty at the instruction of Ankit Agarwal, and thus co-accused Ankit Agarwal is the main mastermind whereas the petitioner himself is a mere employee. 8. Per contra, learned counsel for the State submits that the petitioner actively colluded with the other accused to defraud the state exchequer to the tune of ₹ 42.36 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g additional evidence, inter alia, observed as under: 5... The entire Community is aggrieved if the economic offenders who ruin the economy of the State are not brought to book. A murder may be committed in the heat of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the Community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the national economy and national interest.... 24. While granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d may provide information leading to discovery of material facts. It may be necessary to curtail his freedom in order to enable the investigation to proceed without hindrance .For these or other reasons, arrest may become an inevitable part of the process of investigation. The role of the investigator is well defined and the jurisdictional scope of interference by the court in the process of investigation is limited. The court ordinarily will not interfere with the investigation of a crime or with the arrest of the accused in a cognizable offence. 12. Thus, as the law stands, in such type of offences, while granting bail, the Court has to keep in mind, inter alia, the larger interest of the public and State. The exchange of incriminating documents relating to the non-existent firms between Smruti Ranjan Mohanty and the petitioner, the contrasting statement rendered by the petitioner and the deposition given by Smruti Ranjan Mohanty prima facie leads this Court to form an opinion that the petitioner is hand in gloves with the other accused in creation and operation of the non-existent business entities for availing and passing of bogus ITC thereby defrauding the state exch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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