IN THE HIGH COURT OF ORISSA AT CUTTACK BLAPL No.9957 of 2025 Pravash Chandra Mishra … Petitioner Mr. H. Panigrahi, Advocate -versus-

Union of India (CGST) … Opposite Party Mr. J. Panda, Advocate (CGC)

CORAM:

JUSTICE G. SATAPATHY

ORDER(ORAL)

Order No. 28.01.2026

02. 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

2. This is a bail application U/S.483 of BNSS by the petitioner for grant of bail in connection with 2(a)CC No.84 of 2025 pending in the file of learned S.D.J.M., Bhubaneswar, for commission of offences punishable U/Ss.132(1)(b)(c)(f)/132(1)(1)/132(5) of the Central Goods and Service Tax Act, 2017 on the main allegation of assisting the principal accused Snigdha Mohanty to fraudulently avail Input Tax Credit for an amount of Rs.85 crores.

3. Heard Mr. Harihar Panigrahi, learned counsel for the petitioner and Mr. J. Panda, learned counsel for CGC and perused the records.

4. After going through the materials placed, it appears that the petitioner has been implicated in this case for Clause (a) to Clause (d) of Sub-Section (1) of Section 132 of the Central Goods and Service Tax Act, 2017 and the maximum punishment provided therein is for five years imprisonment. All the offences are triable by the Magistrate and do not prescribe any punishment beyond five years. Further, no material has been brought to the notice of the Court about the involvement of the present petitioner in any other case of similar nature. Besides, the petitioner is in custody since 22.08.2025 and in the meantime, complaint has already been filed against the petitioner in Court.

5. In view of the discussions made herein above and taking into consideration the nature and gravity of the offences as alleged vis-à-vis the accusation sought to be brought against the petitioner and keeping in view the period of detention of the petitioner in custody and taking into account the other circumstances on record in entirety including the inherent right of the accused to be presumed innocent until proven guilty at the trial, this Court without expressing any opinion on merits admits the petitioner to bail.

6. Hence, the bail application of the petitioner stands allowed and the petitioner is allowed to go on bail on furnishing bail bond of Rs.5,00,000/- (Rupees Five Lakh) only with two solvent sureties each for the like amount to the satisfaction of the learned Court in seisin of the case on such terms and conditions as deem fit and proper by it with further condition that the petitioner shall cooperate with the GST Authorities, if required.

7. Accordingly, the BLAPL stands disposed of. Issue urgent certified copy of the order as per Rules.

(G. Satapathy)

Judge Jayakrushna Signature Not Verified Digitally Signed Signed by: JAYAKRUSHNA DASH Reason: Authentication Location: High Court of Orissa, Cuttack Date: 29-Jan-2026 15:24:57