GST Offences Triable by Magistrate with Limited Punishment: Orissa HC Grants Bail

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 amountin...