NITIN KAPOOR Vs. STATE OF ODISHA

JUDGEMENT

(1.) The petition under Sec. 439, Cr.P.C. has been filed by the petitioner challenging the order dtd. 22/8/2023, rejecting the prayer for bail by the petitioner passed by learned Special Judge (CBI) Court-I-cum-Addl. Sessions Judge, Bhubaneswar in BLAPL No. 1443 of 2023 arising out of the order dtd. 11/7/2023 passed by learned S.D.J.M., Bhubaneswar pertaining to 2(c) CC No. 61 of 2023 (F. No. DGGI/BbZU/07/GST/2023 dtd. 11/7/2023) for the offences alleged against the petitioner under Sec. 69 of Central Goods and Service Tax Act, 2017 (for short 'the Act'), read with Ss. 132(1)(b), 132(1)(c), 132(1)(f) of the Act rejecting the prayer of the petitioner for bail.

(2.) Heard Mr. R.P. Kar, learned Senior Counsel appearing for the petitioner instructed by Mr. S. Tibrewal and Mr. Rahul Raheja, advocates. The learned senior counsel advanced arguments at length supporting the prayer for bail.

(3.) On behalf of the investigating agency, Mr. Mohapatra, learned Senior Standing Counsel, Director General, GST was heard in extenso along with Mr. Avinash Kedia, learned Junior Standing Counsel, CGST and Customs, Orissa High Court, Cuttack. Pleadings :