Case Details: Nitin Kapoor v. State of Odisha (DGGI) - [2024] 165 taxmann.com 60 (Orissa)
Judiciary and Counsel Details
- R.K. Pattanaik, J.
- R.P. Kar, Sr. Adv. & Saurav Tibrewal, Adv. for the Petitioner.
- Tushar Kanti Satapathy, Sr. SC for GST and Central Tax for the Respondent.
Facts of the Case
The petitioner was accused of tax evasion and was on bail. He filed an application before the Court to travel to South Africa for business purposes. The Court rejected the application on the ground that no document had been filed to show any specific business transaction in South Africa. He filed revision petition against the order.
High Court Held
The Honorable High Court noted that the petitioner was a businessman and had had previous travels to South Africa. The Court also noted that during inquiry after complaint was filed, the petitioner had been diligent without any incident of default and complied with directions of Court without any default.
Moreover, it was most unlikely that he would abscond or flee from course of justice. Therefore, the Court held that the impugned order was to be set aside and the petitioner should be allowed to travel abroad for business purposes.
List of Cases Referred to
- M/s. Bhaskar Industries Limited v. M/s. Bhiwani Denim & Apparels Ltd. & others AIR 2001 SC 3625 (para 6).
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