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TMI Blog2022 (1) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed therein. 2. Prosecution allegation in brief is that CT and GST Enforcement Unit, Sambalpur initiated an action against the petitioner and other accused persons for having committed offences under Section 132(1)(b),(c)&(l) the OGST Act, 2017 punishable under Section 132 thereof for having facilitated issue of invoices and bills without physical supply of materials and availed ITC without accompanying goods and receipt of the same, as no information and documents could be supplied with respect to the alleged transactions, whereupon, the petitioner was arrested and forwarded to the learned court below on 03.09.2021. 3. After being satisfied with the investigation report, the petitioner was arrested in terms of Section 69 of OGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record to suggest that he is directly involved. It is lastly contended that the offence even if assumed to have been committed is punishable with imprisonment for a maximum term which may extend to five years where the amount of tax evaded or ITC wrongly availed or utilized etc. exceeds Rs. 5 crore and considering the fact that the petitioner is an local resident and has a business establishment with roots in society, he should be enlarged on bail as he is unlikely to abscond and avoid trial. 5. Learned counsel for the opposite party State would contend that the petitioner has availed and passed on bogus ITC in respect of M/s. S.S. Syndicate on the strength of fake invoices in the names of 14 fictitious suppliers without actual physical m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be, whether, in a given case, bail should be granted or not. In P.Chidambaram case (supra), the Supreme Court discussed the well established principles which are to be kept in mind, while considering bail being conscious of the following factors, such as,(i) the nature of accusation and severity of punishment in case of conviction and nature of materials relied upon by the prosecution;(ii) reasonable apprehension of tampering with evidence;(iii) possibility of securing the presence of accused at the time of trial or the likelihood of his abscondance etc. besides larger interest of the State and similar other considerations and as such, there is no hard and fast rule for grant or refusal of bail which always depends on the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact, in P.Chidambaram Vs. CBI case decided in Criminal Appeal No.1603 of 2019 and disposed of on 22.10.2019, the Supreme Court, while referring to one of its earlier decision in Niranjan Singh and another Vs. Prabhakar Rajaram Kharote and others reported in (1980) 2 SCC 559 has been pleased to observe that the jurisdiction to grant bail has to be exercised on the basis of well established principles having regard to the facts and circumstances each particular case keeping an eye over certain factors, such as, nature of accusation; severity of punishment; reasonable apprehension of tampering with evidence; possibility of securing the attendance of the accused at the time of trial or likelihood of his abscondance, and of course, the large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency is entirely based on documents which are shown to have been seized during and in course of investigation. No doubt, the materials on record prima facie suggest the involvement of the petitioner and others in engaging themselves in activities whereby bogus ITC was claimed on the strength of fake invoices without physical receipt and supply of goods and also passed on to others. In other words, all the necessary materials which are required to prosecute the petitioner can be said to have been substantially collected during investigation. The petitioner happens to be a local inhabitant of Bhubaneswar. Being a permanent resident of Bhubaneswar, the Court is of the view that there is a less chance of petitioner absconding or fleeing from ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned court below and shall not leave the jurisdiction of the court without its prior permission.
12. In case, any of the above conditions is/are violated, it shall forthwith entail cancellation of bail granted to the petitioner.
13. The BLAPL is accordingly disposed of.
14. As the restrictions due to the COVID-19 situation are continuing, learned counsel for the parties may utilize a soft copy of this order available in the High Court's website or print out thereof at par with certified copy in the manner prescribed, vide Court's Notice No.4587, dated 25 March, 2020 as modified by Court's Notice No.4798, dated 15th April, 2021, and Court's Office Order circulated vide Memo Nos.514 and 515 dated 7th January, 2022. X X X X Extracts X X X X X X X X Extracts X X X X
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