TMI Blog2021 (1) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... of his detention in custody and nature of accusation, it is directed that the petitioner be released on bail with some stringent terms and conditions as deemed just and proper by the learned SDJM, Rourkela and GST Enforcement Unit, Jajpur, Jajpur Road, functioning under the Commissionerate of CT and GST, Odisha with the conditions imposed. Bail application allowed. - BLAPL No. 6643 of 2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submits that Prosecution Report dated 23 March 2020, filed against the petitioner is primarily based on statements made by co-accused and proprietors of 21 defaulting firms. Except for bald allegations made against the petitioner and liberal use of terminologies such as fake invoices , bogus ITC , non-existent firms and dummy sales with the intent to create a prejudice aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to the extent of 4.18 crores on outward supplies is therefore, completely revenue neutral. The humongous amounts quoted in the prosecution report has no legal basis as they were not determined under the mandatory assessment provisions under Section 74 of the OGST Act and arrived at without following any established principles of natural justice. Learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illing to abide by any terms and conditions imposed by this Court. Learned counsel for the State vehemently opposed the bail prayer of the petitioner. Considering the submissions made, facts and circumstances of the case, length of his detention in custody and nature of accusation, it is directed that the petitioner be released on bail with some stringent terms and conditions as deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
