HC granted bail when all material evidences were gathered during investigation

Case Details: Rohit Berlia v. Intelligence Officer, Director General of Goods & Service Tax Intelligence, Bhubaneswar - [2022] 136 taxmann.com 264 (Orissa)

Judiciary and Counsel Details

• • R.K. Pattanaik, J.
  • L. Mishra, Adv. for the Petitioner. 
  • Ch. Satyajit Mishra, Addl. Standing Counsel for the Respondent.

Facts of the Case

The petitioner was arrested for an offence punishable under section 132(1) (c). There was allegation that he was an authorised agent of a firm which was run and managed by his wife, who was proprietor of firm and that firm availed ineligible input tax credit of huge amount without receipt of any goods and services and also made it available for other business entities by providing fake invoices. He file bail application before the High Court.

High Court Held

The Honorable High Court observed that all material evidence appears to have been gathered during investigation and he had remained in judicial custody for nearly five months. It was also observed that all the relevant materials which would be required to subject the petitioner to prosecution can be said to have been collected during investigation. Being a permanent resident of Sambalpur, the Court was of the view that there would be a remote possibility of petitioner absconding or fleeing from justice. Therefore, it was held that petitioner would be released on bail on furnishing a bail bond with two solvent sureties to satisfaction of Court.

List of Cases Referred to

• • P. Chidambaram v. Directorate of Enforcement [2020] 113 taxmann.com 403/157 SCL 649 (SC) (para 5)
  • Smt. Sonam Berlia v. State of Odisha [W.P. (c) No. 157 of 2020, dated 20-3-2021] (para 8)
  • Kalyan Chandra Sarkar v. Rajesh Ranjan [2004] 7 SCC 528 (para 9).