Pravash Chandra Mishra Vs Union of India (CGST) (Orissa High Court)
The bail application was considered by the Orissa High Court under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS). The petitioner sought bail in connection with CC No. 84 of 2025 pending before the Court of the S.D.J.M., Bhubaneswar, relating to alleged offences under Sections 132(1)(b), 132(1)(c), 132(1)(f), 132(1)(i), and 132(5) of the Central Goods and Services Tax Act, 2017. The principal allegation against the petitioner was that he assisted the main accused in fraudulently availing Input Tax Credit amounting to ₹85 crores.
After hearing counsel for the petitioner and counsel appearing for the GST authorities, and upon perusal of the records, the Court noted that the petitioner had been implicated for offences falling under clauses (a) to (d) of Section 132(1) of the CGST Act. The maximum punishment prescribed for the alleged offences is imprisonment for a term of five years. The Court observed that all the offences are triable by a Magistrate and none of them prescribe punishment exceeding five years.
The Court further recorded that no material had been placed before it to show the involvement of the petitioner in any other case of a similar nature. It was also noted that the petitioner had been in custody since 22.08.2025 and, during this period, the complaint had already been filed before the competent court.
