Final Order 1

Order Details: COPY OF ORDER
Pdf Text: State v. Shailesh Kumar
FIR No. 301/2020
PS Special Cell
IN THE COURT OF SH. DEVENDER KUMAR JANGALA,
ASJ05, NEW DELHI DISTRICT, PHC, NEW DELHI.
State v. Shailesh Kumar
FIR No. 301/2020
PS Special Cell
U/s 419/420/466/467/468/471/473/474/201
& 120B IPC & 66C/66D IT Act
18.04.2022
Present: Sh.Ashok Kumar, Ld. Addl. PP for the State.
Sh. Rishi Kapoor, Ld.counsel for the applicant/accused
Shailesh Kumar.
IO/Inspector Arun Kumar Tyagi is present in person.
This is an application under Section 439 Cr. PC moved on
behalf of applicant/accused Shailesh Kumar for grant of bail.
Reply to the bail application filed by IO.
It is submitted by Ld.counsel for applicant that
applicant/accused has been falsely implicated in the present case as he
has nothing to do with the alleged offence and he is languishing in J.C.
since 23.01.2021. It is submitted that applicant/accused has neither
cheated nor committed any forgery or deceitful act. It is submitted that
applicant/accused was having no knowledge about the alleged
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State v. Shailesh Kumar
FIR No. 301/2020
PS Special Cell
companies; nothing incriminating has been recovered from his
possession or at his instance. It is submitted that applicant has not
received any pecuniary benefit from the alleged offence. It is submitted
that applicant/accused is sole bread earner in the family consisting of old
age parents. It is thus prayed that he may be released on bail.
Ld. Addl. PP for State has vehemently opposed the bail
application submitting that in order to obtain a GST number, the accused
has used fake or stolen PAN cards/Aadhar cards and registered fake
firms on GST portal with SIM numbers issued on fake documents.
Thereafter, the details of the bogus firms are sold to business
entities/individuals who use them to show fake sale purchase
transactions through bogus GST returns in order to save tax, evade tax,
transfer tax liability and claim refunds. It is submitted that accused
persons opened several bogus firms and bank accounts by using the
forged documents; accused persons also filed GST returns of these firms
and received GST refund of around Rs.2 crores in different banks and
shared with other coaccused persons. It is submitted that total business
transactions confirmed so far is around Rs.124 crores with respect to
three fake firms and Rs.940 crores with respect to other 226 firms.
It is further submitted by Ld. Addl. PP that applicant/accused
was having previous work experience as data entry operator in GST
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State v. Shailesh Kumar
FIR No. 301/2020
PS Special Cell
department, had registered three bogus firms in the name of the
complainant with the help of coaccused Sandeep Singh Negi and
Gaurav Rawat; he also registered other bogus firms using bogus email
IDs and mobile numbers issued on fake or stolen PAN cards and Aadhar
Cards and sold the details to business entities/ individuals who used
them to show fake sale and purchase transactions through GST returns
to save tax, evade tax, transfer tax liability and claim refunds. It is
submitted that from the evidence collected so far from GST department,
service providers, google, banks and disclosure statement of accused
and recovery affected so far from the accused persons, there is sufficient
incriminating material against applicant/accused to show that he was
very much involved in the conspiracy and was part of the criminal
syndicate. It is submitted that recovery of mobile phones bearing no.
9810742167 and 7531856647 has also been effected from the
applicant/accused which were used in the commission of the alleged
offence. That the applicant/accused is a part of criminal syndicate
involved in filing bogus GST returns using fake firms registered upon the
strength of forged and fabricated documents. That the loss caused to the
State Exchequer is crores of rupees and the exact amount is yet to be
analyzed.
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State v. Shailesh Kumar
FIR No. 301/2020
PS Special Cell
Hon’ble Apex Court in State of Gujarat v. Mohan Lal
Jitamalji Porwal & Ors (1987) 2 SCC 364 and Y. S. Jangan Mohan
Reddy v. CBI (2013) 7 SCC 439, has held that the economic offences
are required to be treated as a separate class and bail cannot be granted
as a matter of routine.
In the status report the investigating officer has disclosed
various evidence collected against the applicant/accused, some of them
are reproduced as under:
Sr. No. Type of evidence/documents Fact established
4.2 CAF & CDR of mobile no. 9810742167,
7531856647 issued on the ID of Shailesh
Kumar bearing his photographs
Established that Shailesh
Kumar was the actual
owner of these mobile
numbers
4.4 Retrieve date of mobile phone seized from
possession of accused which included
detail of around 44 firms, GSTIN numbers,
login IDs, Email ID, passwords, registration
certificates, forged electricity bills
Most of the firms mentioned
in the date are bogus firms.
It established that accused
was involved in registration
of several bogus firms and
had the exclusive
knowledge about the login
IDs & password.
Established his role in
offence u/s
419/420/466/467/468/471/4
74/120B IPC and 66C, 66D
of IT Act.
4.6 As per information received from GST
department the 226 numbers of bgus firms
registered on the basis of one recovered
It is also established that he
alongwith his associates
active conspirator in the
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State v. Shailesh Kumar
FIR No. 301/2020
PS Special Cell
sim i.e. 9582252952. registration of bogus firms
4.7 CAF of the phone nos. 9810742167 where
residential address of Shailesh is
mentioned as R-82/1, R Block, East Vinod
Nagar, Delhi
This was found to be a
bogus address which
established that he got
issued this SIM card on
wrong address where he
never stayed.
4.8 He deleted vital information and file from
his mobile before joining investigation
which was later retrieve from his google
drive.
It is established that he
destroyed evidence to
escape criminal
prosecution thereby
committing offence u/s 201
IPC.
In the present case there is conspiracy for cheating of
hundreds of crores rupees. The applicant/accused has played an active
role in commission of alleged offence. The evidence collected by the IO
during the investigation is also pointing towards the involvement of the
applicant/accused. The further investigation with regard to filing of
supplementary challan is still pending and the release of
applicant/accused at this stage will hamper the investigation. One
application for grant of regular bail has already been dismissed by Ld.
Predecessor of this court. Another application seeking regular bail moved
by the applicant/accused has been dismissed as withdrawn(after
advancing arguments), by Hon'ble High Court vide order dated
09.02.2022.
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State v. Shailesh Kumar
FIR No. 301/2020
PS Special Cell
Taking into consideration the seriousness of allegations and
enormity of charge, I am of the considered opinion that it is not a fit
case allowing the applicant/accused Shailesh Kumar to be enlarged
on bail. Hence, the bail application under Section 439 Cr. PC moved
on behalf of applicant/accused Shailesh Kumar is accordingly
dismissed.
Copy of this order be given dasti to Ld.counsel for
applicant/accused.
(Devender Kumar Jangala)
ASJ05, New Delhi District
Patiala House Courts, New Delhi
18.04.2022
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