p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK Avishek Pattnaik (In BLAPL No.2475 of 2025) Nihar Ranjan Pattnaik (In BLAPL No.2489 of 2025) Milan Agarwal (In BLAPL No.3087 of 2025) … Petitioners Mr. R.P. Kar, Sr. Advocate along with Mr. S. Panda, Advocate (In BLAPL Nos.2475 & 2489 of 2025) Mr. M. Kanungo, Sr. Advocate along with Mr. A. Nayak, Advocate (In BLAPL No. 3087 of 2025) -versus- Union of India(DGGI) … Opposite Party Mr. A. Kedia, Jr. Standing counsel appearing for DGGI CORAM: JUSTICE G. SATAPATHY Order No. ORDER(ORAL) 15.09.2025 04. 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode). 2. Since these three bail applications arise out of one and same case record, the same are heard together and disposed of by this common order with the consent of the learned counsel for the parties. 3. These are the bail applications U/S.483 of BNSS by the petitioners for grant of bail in connection with F.No.DGGI/INT/INTL/104/2025 corresponding to 2(a)CC Case No.11 of 2025 pending in the file of learned SDJM, Bhubaneswar for commission of offences punishable U/Ss.132(1)(b)/132(1)(i)/132(1)(f)/132(5) of the CGST p. 2 Act, 2017, on the main allegation of fraudulently availing 16.96 Crores of Input Tax Credit. 4. Heard, Mr. Rudra Prasad Kar, learned Sr. counsel who is being assisted by Mr. Subhasis Panda, learned counsel for the Petitioners in BLAPL No. 2475 & 2489 of 2025; Mr. Milan Kanungo, learned Sr. Counsel who is being assisted by Mr. Amitabh Nayak, learned counsel for Petitioner in BLAPL No. 3087 of 2025 and Mr. Avinash Kedia, learned Jr. Standing counsel appearing for Directorate General of Goods and Service Tax Intelligence (DGGI) in the matter and perused the record. 5. Admittedly, the offences alleged against the Petitioners are under clause (b), (i), (f) of Sec. 132 of Central Good and Services Tax, 2017 together with sub- section 5 which are not punishable beyond seven years, but the Petitioners are in custody since 07.02.2025 and the prosecution report has already been filed in the concerned Court as informed by Mr. Kedia. The offences are triable by Magistrate First Class and the maximum punishment prescribed for the offences is five years. In such view of the matter and taking into consideration the law laid down by the Apex Court in Satender Kumar Antil Vrs. Central Bureau of Investigation; (2022) 10 SCC 51, this Court without expressing any view on merit admits each of the petitioners to bail. 6. Hence, these three bail applications of the petitioners namely Avishek Pattnaik in BLAPL No.2475 of 2025; Nihar Ranjan Pattnaik in BLAPL No. 2489 of 2025 and Milan Agarwal in BLAPL No.3087 of 2025 are allowed p. 3 and each of the petitioners is allowed to go on bail on furnishing bail bonds of Rs.5,00,000/- (Rupees Five Lakhs) 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. 7. Accordingly, these BLAPL Nos.2475, 2489 and 3087 of 2025 stand disposed of. 8. Issue urgent certified copy of the order as per Rules. (G. Satapathy) Judge Priyajit