Final Order 4

Order Details: COPY OF ORDER
Pdf Text: State v. Harish Chand Girish
FIR No. 301/2020
PS Special Cell
U/s 419/420/466/467/468/471/473/474/201/120B IPC & 66C/66D IT
Act
03.06.2021
Present: Sh. Irfan Ahmed, Ld. Addl. PP for State through VC.
Sh. Rishi Kapoor and Sh. Ankur Gogia, Ld. counsel for
applicant/accused through VC.
IO Insp. Kuldeep Sharma through VC.
Proceedings done through video conferencing.
It is certified that link was working properly and no
grievance was agitated by either of the counsel in this regard.
Present is an application moved on behalf of
applicant/accused for grant of bail. It is submitted that
applicant/accused has been falsely implicated in the present case as
he has nothing to do with the alleged offence and that he is
languishing in j.c since 25.01.2021. It is submitted that
applicant/accused has neither cheated nor committed any forgery or
deceitful act. It is submitted that applicant/accused was earning his
livelihood by working as accounts Clerk under different professionals
like Chartered Accountants including filing the GST returns and he
had no knowledge about those alleged 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 thus prayed that he
may be released on bail.
Ld. Addl. PP has vehemently opposed the bail
application arguing that while checking the Form 26AS by the
complainant, he came to know that some unknown persons got
issued three GSTINs on the PAN Card of applicant/accused and
opened three firms to which the complainant was not having any
relations. In order to obtain a GST number, the accused persons
used fake or stolen PAN cards/Aadhar cards and got registered fake
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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 co-accused 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 Harish Chand Girish was having previous work
experience as data entry operator in GST department with co-
accused Shailesh Kumar; he purchased several bogus firms from
accused Shailesh Kumar such as Vinay Traders, Shiv Trading Co.,
Gautam Traders, A to Z Enterprises and Vicky Enterprises; he further
sold these details to accused Manish Bharti, who used to meet him
at GST office ITO. It is submitted that there is sufficient evidence
available on record to prove that the applicant/accused played active
role in the present offence. It is submitted that in the present case,
crores of rupees are involved in this conspiracy and during
investigation conducted so far, several bank accounts have been
frozen having balance amount of Rs.1,42,80,000/- approx. and huge
financial loss has been caused by the accused persons to the
government exchequer.
In the instant matter, the investigation against the
applicant/accused is reported to have been completed and charge
sheet is reported to have been filed. The IO, during the course of
arguments, fairly conceded that the applicant/accused was merely
engaged as an Accounts Clerk by the main kingpin. The IO further
failed to highlight any incriminating piece of evidence against the
applicant/accused except the disclosure statement.
Considering the period of incarceration and nature of
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allegations against the applicant/accused Harish Chand Girish, he is
admitted to bail on his furnishing PB/SB in the sum of Rs.50,000/-
each with two sureties in the like amount subject to the satisfaction
of the Ld. MM/Duty MM/Link MM/Ld. CMM.
Application is disposed off accordingly. Needless to
say that nothing observed herein shall have a bearing upon the
merits of the case.
Instant order be uploaded on the court website
immediately.
(Dharmender Rana)
ASJ-02/NDD/PHC/ND
03.06.2021
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State v. Harish Chand Girish
FIR No. 301/2020
PS Special Cell
U/s 419/420/466/467/468/471/473/474/201/120B IPC & 66C/66D IT
Act
03.06.2021
Present: Sh. Irfan Ahmed, Ld. Addl. PP for State through VC.
Sh. Rishi Kapoor and Sh. Ankur Gogia, Ld. counsel for
applicant/accused through VC.
IO Insp. Kuldeep Sharma through VC.
Proceedings done through video conferencing.
It is certified that link was working properly and no
grievance was agitated by either of the counsel in this regard.
Present is an application moved on behalf of
applicant/accused for grant of interim bail on the grounds of ill health
of his wife who is six months pregnant having responsibility of two
minor children and she is unable to earn her livelihood in the
absence of applicant/accused. It is thus prayed that he may be
released on interim bail.
At this stage, Ld. defence counsel seeks permission to
withdraw the instant interim bail application.
In view of the submissions made, the instant interim
bail application is dismissed as withdrawn.
Application is disposed off accordingly.
Instant order be uploaded on the court website
immediately.
(Dharmender Rana)
ASJ-02/NDD/PHC/ND
03.06.2021
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