Orissa High Court
ABLAPL/7738/2026 of DIBYAJYOTI MISHRA Vs STATE OF ODISHA on 21 August 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK ABLAPL No.7738 of 2026 CNR No. ODHC010448842026 Dibyajyoti Mishra … Petitioner Mr. A . K. Mishra, Advocate -versus- 1. State of Odisha 2. The Commissioner of CT & GST (State GST) …. Opposite Parties Mr. S. K. Lenka, ASC Mr. A . Kedia,
IN THE HIGH COURT OF ORISSA AT CUTTACK
ABLAPL No.7738 of 2026
CNR No. ODHC010448842026
Dibyajyoti Mishra
…
Petitioner
Mr. A. K. Mishra, Advocate
-versus-
1. State of Odisha
2. The Commissioner
of CT & GST (State
GST)
….
Opposite Parties
Mr. S. K. Lenka, ASC
Mr. A. Kedia, Advocate
(for O.P. No.2)
CORAM: JUSTICE V. NARASINGH
Order No.
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ORDER
21.08.2026
03.
1. Heard learned counsel for the Petitioner and learned counsel for the State.
2. It is submitted that the Petitioner, who is working as a priest in a temple at Rourkela, has been falsely implicated for violation of provisions of GST Act. He has received summons. Therefore, he apprehends arrest and, hence, may be protected by pre-arrest bail.
3. Mr. Kedia, learned Junior Standing Counsel, Central GST and Central Excise, on instruction, submits that in the case at hand assessment has been made raising a demand of Rs.33,05,562/- on account of Financial Year 2018-19.
It is further submitted by the learned Junior Standing Counsel, Central GST and Central Excise, on instruction, that the apprehension of the Petitioner being taken into custody is misconceived.
4. On considering the rival submissions, this Court does not find force in the submissions made by the learned for the Petitioner that there is even any perceptible threat of arrest.
5. Accordingly, the ABLAPL stands disposed of.
6. Liberty is given to the Petitioner to renew his prayer if there is any fresh cause of action.
(V. NARASINGH)
Judge
Jina Digitally Signed Signed by: JINA DIGAL Reason: Authentication Location: High Court of Orissa Date: 21-Aug-2026 18:53:21 Signature Not Verified