9911796707
TMI Blog2024 (9) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... . 255 of 2023, dated 08.06.2003, under Sections 420, 467, 468, 471 & 120B IPC, Noida Sector-20, District Gautam Buddh Nagar. 2. As per prosecution version in FIR/Case Crime No. 203/2023, dated 04.05.2023 under Sections 420, 467, 468, 471 IPC, Police Station Noida Sector-20, Gautam Buddh Nagar, the informant Saurabh Dwivedi is a journalist and works as an Editor of the Lallantop internet news portal and India Today Hindi Magazine. He came across two GST registrations viz. 03AUSPD7067N1Z3 and 27AUSPD7067N1ZT obtained in the State of Punjab and Maharashtra respectively w.e.f. 20.03.2023. These have been applied on informant's PAN AUSPD7067N (Exhibit 1) and bear his name, Saurabh Dwivedi as legal name of the business entity. The details of both the registrations from GST portal are enclosed as Exhibit 2 to the complaint. The registered address mentioned for the given two registrations are as under - (a) 03AUSPD7067N1Z3 having registered address as 787, Ground Floor, Railway Office, ATI Road, Ludhiana, Punjab, 141008, (b) 27AUSPD7067N1ZT having registered address as 172, Sau Alakatal Uttamrao Nikalaje Path, Solapur, Solapur, Maharashtra, 413003. These have not been obtained with his co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that three first information reports have been lodged, for which investigation started and charge sheet was submitted against 8 accused persons on 29.08.2023. The applicants are neither named in the first information reports nor have been charge sheeted till 29.08.2023. 6. On 06.09.2023 CD Parcha No. 75 was forwarded, wherein the Investigating Officer has recorded that he has received information from DGGI Meerut, Zonal Unit, Ghaziabad regarding prosecution of Sanjay Dhingra conducted by DGGI, Meerut under the provisions of the GST Act, 2017. The Investigating Officer reduced into writing the complaint dated 04.08.2023 filed by DGGI, Meerut in the court of Special Chief Judicial Magistrate, Meerut bearing Case No. 1942 of 2023. In the said complaint it was alleged that M/s Good Health Industries Pvt. Ltd., the Company where husband of the applicant - Kanika Dhingra, works as a consultant, had transactions with M/s AKS Traders which in turn had transactions with M/s YOYO Traders. 7. Learned counsel for the applicants submits that the case-diary of Case Crime No. 203 of 2023 consists of 70 parchas, wherein investigation as conducted from 04.05.2023 to 29.08.2023 does not mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has come on behalf of the employees which suggests complicity of the applicants in the aforesaid case. The Investigating Officer further records that Rs. 16.35 crore have been transferred to Kanika Dhingra from M/s Radhey Krishna Marketing, which is the firm of son of Sanjay Dhingra. All transactions were through online mode i.e. bank to bank transactions and the amount has been returned / adjusted by the applicant as on 31.03.2024. 12. In CD Parcha No. 60, wherein statements of employees of M/s Good Health Pvt. Ltd., have been recorded, it has been alleged that Rs. 289.14 crores have been transferred from M/s Good Health Industries Pvt. Ltd. to M/s Radhey Krishna Marketing (firm of Mayank Dhingra). The aforesaid amount was paid by M/s Good Health to M/s Radhey Krishna Marketing against the supply of milk, which is an exempted item under GST, made by M/s Radhey Krishna Marketing which was in turn purchased by its own vendors. It is relevant to point out that payments made by applicant's (Mayank Dhingra's) firm to its vendors have already been demonstrated in the balance sheet annexed in bail application. 13. The Investigating Officer has recorded that Rs. 16.35 crore have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Learned Senior Counsel further argued that allegation is against Good Health. As per allegations, there are two companies, namely, YOYO Traders and AKS Traders which are mentioned in the charge sheet, which have been formed by the accused persons who have been chargesheeted in the first charge sheet. Allegation is that from these traders, transactions were made to Good Health. Statements of employees show that M/s Good Health was controlled by Sanjay Dhingra. Perusal of record shows that some complaints have been filed against the applicant under GST Act. This allegation has already been investigated by GST Department. He has drawn attention of the court to bail order dated 03.08.2023 passed in the case of Sanjay Dhingra i.e. Criminal Misc. Bail Application No. 32951 of 2023, Sanjay Dhingra v. Union of India and another. 20. Insofar as transfer of money is concerned, money came from the company of applicant's son. Sanjay Dhingra's Company has 5000 vendors. Money was deposited in Mayank Dhingra's Company because milk was transacted by his Company. Transaction reveals that son gave money to his mother, which has been returned to Mayank Dhingra's account. 21. Learned Senior Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is a case where a number of SIM Cards have been utilized, therefore, it is a case where the entire family is involved and if the bail is granted to one person, it will perpetuate illegality. D. The FIR was lodged by one Saurabh Dwivedi, who is a journalist and Editor of The Lallantop Internet News Portal, about unknown GST registrations applied on his PAN showing the addresses of Punjab and Maharashtra. The said GST registrations have been obtained without consensus. It has also been alleged that two registrations are already authenticated for Aadhaar verification whereas as on date no email ID or mobile number is linked with the Aaadhaar. E. Learned Additional Advocate General submits that the informant finds his name as a business entity. There are already two registrations for which he has never applied and there are two different addresses which have been shown. The informant in the FIR has emphatically stated that he never applied for such registrations and there is no consensus on his part. It is also stated that similar registration has been applied in the UT of Delhi, however, same has been rejected by the GST authorities. F. Mr. Goel submits that the argument wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Mohanlal Jitamalji Porwal and another [( 1987) 2 SCC 364]. 24. As argued by Mr. Amit Singh Chauhan, learned AGA-I and Sri Mayank Awasthi, learned Brief Holder, for the State, the following material has been collected to show the involvement of the applicants in the present case: (i) C.D. Parcha No. 2 bears details of Mobile No. 8800966916 which was used to register the GST firms mentioned in the FIR, its CDR (Call Details Report)/ CAF (Customer Acquisition Form) reports were obtained from Surveillance Cell. (ii) CDR/ CAF reports were received which reveal that accused's location is of Pitampura Delhi, said information forms part of C.D. Parcha No. 4, whereafter informer as per CD Parcha No. 5 disclosed the names of Deepak Murjhani and Yaseen Sheikh found to have been involved in the crime. (iii) CD-Parcha No. 7 says that on the aforesaid information, police arrested Ashwani Pandey and Yaseen Sheikh along with the recovery of incriminating materials i.e. SIM Cards of different companies, laptops, Aadhaar Cards, PAN Cards. On being checked the laptop, a master file contained in folder at the desktop, names of 1891 GST firms in various names were found, and in another maste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. All of them confessed to prepare fake GST invoices against the names of fake firms at the office taken on rent by Deepak Murjhani and Archit Goyal. (viii) On being reached at the office of Jiwalo India Pvt. Ltd. (Shop No. 1-F/A-16, Gurudwara Road, Madhu Vihar, Delhi), statement of property owner, namely, Sahil Gupta S/o Sri Prakash Chandra Gupta was recorded, which revealed that the shop was taken on rent by one Rajnish Kumar Jha along with Raj Kumar Jha, for which a rent agreement was executed in the name of Jiwalo India Pvt. Ltd. The landlord identified the photograph of accused Yaseen Sheikh to be of Rajnish Kumar Jha, which shows the accused impersonated himself to be Rajnish Kumar Jha, thus it is a connecting chain in the commission of present offence. The information forms the part of CD Parch No. 17 (12.06.2023). (ix) In C.D. Parcha No. 18 (13.06.2023) the Investigating Officer found that fake GST firm - Tam Enterprises mentioned in the FIR does not exist at given address of Ludhiyana, Punjab, whereas at the relevant place there exists a shop in the name of Kings Footwear being run by one Prabhujeet Singh. (x) C.D. Parcha No. 22, dated 23.06.2023, shows arrest of At ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jay Garg went to Rohini, New Delhi, where he was introduced with Gaurav Singhal, Pradeep, Atul, Mannan, Sumit, Vikas Dabas, Goldi and Nand Lal, at the office of Arjit and Anchit. (xvii) In the C.D. Parcha No. 39 the Investigating Officer recorded arrest of Jatin Murjhani alias Rohit and Dolsy Murjhani. In their confessional statements, both have stated to have part of the entire transaction by getting commission. (xviii)In the C.D. Parcha No. 44 the Investigating Officer recorded arrest of accused Nandlal alias Nandu father of co-accused Mahesh and recovery of tablet (notepad). They informed that said tablet and mobile belong to accused Deepak Murjhani and Dolsy Murjhani. During his confessional statement, he has stated that the mobile recovered was to be returned to Deepak Murjhani as it is used for the purposes of obtaining OTP in registration firms, as also used in collection of payment from the customers. (xix) In the C.D. Parcha No. 49 the Investigating Officer mentioned details of bank accounts of accused persons. (xx) In the C.D. Parcha No. 53 the Investigating Officer found the tax invoice of Gurmet Singh Batra to be fabricated. (xxi) C.D. Parcha No. 55 mentions t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that YOYO Traders and AKS Traders are non-existing firms and mobile numbers have been provided which are used in the registration of fake firms. (xxvii) C.D. Parcha No. 77 shows that on physical verification Investigating Officer found that both firms, namely, YOYO Traders and AKS Traders are non-existent at the principle place of business. (xxviii) In C.D. Parcha No. 78, the Investigating Officer mentions that mobile number used in the registration of GST firm YOYO Traders i.e. 9873797648 was found to be used in mobile having IMEI No. 862625043825695, the said mobile was recovered at the initial stage from the accused Deepak Murjani. (xxix) C.D. Parcha No. 79 shows that I.O. verified about whereabouts of the company but found the company YOYO Traders non-existent, further it was revealed that at the office of M/s Good Health Industries Pvt. Ltd. situated at F-82, Shivaji Palace, Rajauri Garden, Delhi, accused Sanjay Dhingra is not present since 15-20 days and the name of the Company has been changed to Live Light. Thereafter, statements of employees of the Company were recorded. They stated to have never seen Sukhveer Yadav and Rajesh Yadav who are also said to be Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losed along with the said Parcha. (xxxv) C.D. Parcha No. 105 shows the arrest of accused Rahul Nigam, Piyush Kumar Gupta and Dilip Sharma. They confessed that they use to create fake GST firms and invoices for the accused persons Arjit Goyal alias Adarsh Goyal, Anchit, Pradeep, Vikas Dabas and told that they are somewhere outside but they create fake GST firms and fake invoices on the email i.d. of [email protected] which is still logged-in on his laptop, wherein many fake GST firms are uploaded. Whereafter, 2 boxes containing 40 stamps, 1 box with 2 bank passbooks and 19 various bank' cheque books, 1 box containing 17 smart mobile phones, 1 box with key-pad mobile phones, 1 box with 20 pendrives, 1 box with one POS machine, and 45 SIM Cards, 12 PAN Cards, 10 Aadhaar Cards and 29 Credit Cards, 1000 fake documents relating to GST firms were recovered and sealed. From the confessional statements of arrested accused, complicity of accused Sachin, Babar, Parmeshwar and Nishant Agarwal came into light. (xxxvi) C.D. Parcha No. 107 shows the entry of bank account of accused persons wherein concerned GST ITC transaction was found, as such the accounts were requested to be ceased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une of Rs. 24 crores on the strength of purported invoices issued by the fake GST firm M/s MKJ Enterprises which is a part of Noida fake invoice syndicate. (xliii) In C.D. Parcha No. 139 (10.04.2024) shows that during investigation it was found that accused Tushar Gupta, who was arrested by DGGI, Delhi Unit amongst 8 persons and also involved in the registration of 2600 fake GST firms, is in jail, as such the statement of the accused persons were recorded wherein they have confessed their complicity in the present offence and requested the court below for allowing the remand of the accused in the present case crime under Section 420, 467, 468, 471 120B IPC. (xliv) C.D. Parcha No. 146 (01.05.2024) indicates that the accused Sanjay Dhingra along with Mayank Dhingra & Kanika Dhingra were arrested by the police from Delhi on 30.04.2024. At their instance/ possession, 7 mobile phones, 1 tablet, 6 cars, cash of Rs. 1,41,000/- were recovered. Subsequently, in their confessional statement, Sanjay Dhingra along with accused have confessed their guilt in the alleged offence. Moreover, accused Sanjay Dhingra disclosed that fake GST firms were prepared by him along with Deepak Murjhani and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of accused Babar Khan and recovery of forged tax invoices and other incriminating material and thereafter confessional statement of the accused was recorded. 25. Learned counsel for the State submits that in relation to the accused person, namely, Sanjay Dhingra, Mayank Dhingra and Kanika Dhingra, chargesheet was submitted on 26.07.2024 under Sections 420, 467, 468, 471, 120-B IPC in respective case crime numbers. 26. Learned counsel for the State has argued that the complicity of accused Sanjay Dhingra along with applicants Mayank Dhingra and Kanika Dhingra was unravelled by complete chain of evidence and the name of firms AKS Traders and YOYO Traders were disclosed which were connected with the firm M/s Good Health Industries Private Limited, which was ultimately involved in the entire scam. These firms, namely, AKS Traders and YOYO Traders, during investigation, were found to be non-existing and fake as they were registered by procuring fake and fabricated documents by the applicants along with other accused persons. On being asked, Ramkumar and Rajni Kumar who were found at the addresses of said firms, they stated that no such firm in the aforesaid names is being operated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Aadhaar Card of the informant. During the investigation it was found that larger nexus works for having benefit of input tax credit. The offence has been committed in an organized and synchronized manner, wherein fake and bogus invoices have been created to cover the money trail and goods supply as well as money transactions are there with forged firms. Establishing the entire chain, the accused persons have been found connected with each other and in one or the other way they have been benefited by fake GST registration shown by using PAN Card and Aadhaar Card of the informant. 31. The backbone of goods and services regime is input tax credit. Under the GST regime, ITC follows supply chain not only intrastate but also interstate supply. 32. It has been established through investigation that crime has been committed by the accused persons by making fraudulent firm by using PAN Card and Aadhaar Card, Mobile Number for creating fake firms and through fake invoices, they breached supply chain of ITC and got benefit through fake gains which have been created by them. Thus, in so many words, the said case is started with registration of fake firms using PAN Card and Aadhaar Card of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and accountable economic framework, as apart from being a unique identifier for individuals and entitles, it also aim at streamlining the tax recovery and payment process. Government of India has made it mandatory for PAN card holders to link the same to Aadhar Card, which is an acceptable proof of identification in India, and therefore, any potential misuse of the licence/ authorisation to issue PAN cards, would be highly detrimental not only to the interest." 35. Thus, the offence in the present case is affecting the interest of public at large. 36. I have considered the submissions advanced by learned counsel for the parties and perused the record. 37. The main argument of learned counsel for the applicant is with respect to there being no direct evidence of being in any way connected with the fake GST firms and even if it is presumed that there were any transaction of the applicants with Company of Sanjay Dhingra, he has already been released on bail, this Court feels that unknowing involvement in such transactions which are fraudulent in nature, which benefited them and has aided in concealing the money trail in the commission of offence, the same was subject to investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and the records that have been traced to track the flow of funds, detect illegal activity which can be analyzed from the bank account of the applicants wherein it is not clear as to from where such huge amount of money came into accounts of the alleged accused persons and have been deposited in other accounts. The Investigating Officer has, while submitting the charge sheet, found unusual and unexplained transactions which indicate some illegal activity as showing involvement of the applicants in the criminal offence. 43. It is also clear that the illegal profits as made by the fake GST firms registered on the basis of PAN and Aadhaar Cards of the informant, were made to appear legitimate by moving money / funds to the Bank accounts of others, may be company or firm or relatives' accounts. 44. The intention of all the accused of having transactions with fake GST firms, was for claiming input tax credit. For the purposes, fake invoices are created for purchase of goods, a group of firms engaged in fictitious transactions and no actual goods or services are exchanged but ITC is claimed multiple times. 45. Fraudsters, like all the alleged accused in the present case set up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cards of the informant who had not applied for such registration. 50. The Apex Court in the case of Manish Sisodia v. Central Bureau of Investigation, 2023 SCC OnLine SC 1393, has discussed about the constitutional mandate which is higher law and accordingly it is the basic right of person charged of offence and not convicted be ensured and given a speedy trial, thus, where the trial is not proceeding for the reasons not attributed to the accused, the Court unless there are good reasons may well be guided by exercising power to grant bail. This would be true, the trial would take years. 51. As discussed while rejecting bail of other accused persons in Criminal Misc. Bail Application No. 53010 of 2023, Rajiv Jindal v. State of U.P., and connected bail applications, from the report of the concerned District Judge/ Chief Judicial Magistrate, it is clear that the co-accused have avoided coming to the court and discharge application of one of the accused has been rejected. One or the other grounds are being taken by the accused persons in getting the matter adjourned so that the charge is not framed, therefore, they are trying to cause deliberate delay so that the charges may not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar considerations. It has also to be kept in mind that for the purpose of granting bail, the legislature has used the words "reasonable grounds for believing" instead of "the evidence" which means the court dealing with the grant of bail can only satisfy itself as to whether there is a genuine case against the accused and that the prosecution will be able to produce prima facie evidence in support of the charge. It is not expected, at this stage, to have the evidence establishing the guilt of the accused beyond reasonable doubt." 54. Hon'ble Apex Court in the case of Directorate of Enforcement v. M. Gopal Reddy and another, 2022 SCC OnLine SC 1862 has held that in the economic offences which are having great impact on the society, the court must be slow in exercising discretion under Section 438 of Cr.P.C. 55. Insofar as the argument of learned counsel for the applicants that the cases where the accused are females, they are entitled to be released on bail giving benefit of Section 437 Cr.P.C., the court is of the opinion that the benefit can be given to women who do not have agency and not who themselves are powerful or connected with such powerful persons and the offenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, larger interest of the public or State and similar other considerations. Relevant paragraph no. 8 of the said judgement is reproduced hereunder: "8. The jurisdiction to grant bail has to be exercised on the basis of well-settled principles having regard to the circumstances of each case and not in an arbitrary manner. While granting the bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character, behaviour, means and standing of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the larger interests of the public or State and similar other considerations. It has also to be kept in mind that for the purposes of granting the bail the legislature has used the words "reasonable grounds for believing" instead of "the evidence" wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had committed the offence; (ii) nature and gravity of the charge; (iii) severity of the punishment in the event of conviction; (iv) danger of the accused absconding or fleeing, if released on bail; (v) character, behaviour, means, position and standing of the accused; (vi) likelihood of the offence being repeated; (vii) reasonable apprehension of the witnesses being tampered with; and (viii) danger, of course, of justice being thwarted by grant of bail. ..." 62. The Apex Court has, in the case of P. Chidambaram v. Directorate of Enforcement [(2020) 13 SCC 791 : (2020) 4 SCC (Cri) 646], held that precedent of another case alone will not be the basis for either grant or refusal of bail though it may have bearing on principle and the consideration will have to be on case-to-case basis on facts involved therein and securing the presence of the accused to stand trial. Paragraph-23 of the said judgement reads thus: "23. Thus, from cumulative perusal of the judgments cited on either side including the one rendered by the Constitution Bench of this Court, it could be deduced that the basic jurisprudence relating to bail remains the same inasmuch as the grant of bail is the rule and refu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
