Balidi @ Ballidi Chandra Sekhar Vs State of Odisha (Orissa High Court)
The Odisha High Court has denied pre-arrest bail to Balidi @ Ballidi Chandra Sekhar, a GST facilitation operator, who stands accused of diverting approximately Rs.1.29 crore intended for Goods and Services Tax (GST) dues of a client firm. The petitioner faces charges under various sections of the Indian Penal Code, including criminal breach of trust, cheating, forgery, and criminal intimidation, alongside Section 66(C) of the Information Technology Act.
The allegations suggest that the petitioner, operating a GST facilitation center, misused his access to client accounts to misappropriate funds entrusted for tax payments. Investigations indicate that the substantial amount, Rs.1,29,37,053/-, was transferred to the petitioner’s and his mother’s bank accounts. Evidence from the case diary includes notices from GST authorities to the informant firm regarding the non-payment of GST dues for the period from April 2020 to March 2021.
Both the State and the informant opposed the pre-arrest bail, emphasizing the severity and societal impact of the economic offense. The High Court, considering the nature of the alleged crime and its broader ramifications, referenced a recent Supreme Court dictum in Serious Fraud Investigation Office Vrs. Aditya Sarda (2025 SCC Online SC 764)
