JUDGMENT

AMIT SHARMA, J.

1. The present applications under Section 438 of the Code of Criminal Procedure, 1973 („CrPC‟) seek anticipatory bail in case FIR No. 142/2021, under Sections 419/420/467/468/471/120B of the Indian Penal Code, 1860 („IPC‟), registered at P.S. Economic Offences Wing, Mandir Marg, Delhi.

2. The facts of the case, common to the present applications, as per status report 12.05.2023, authored by Mr. Ghanshyam, Asst. Commissioner of Police, Sector-VII/EOW, filed in BAIL APPLN. 926/2023, are as under:

“1. Briefly stated facts of the case are that complainant Sh. Rajiv Jain S/o Shri Srichand Jain, R/o 201, Prakash House, 4379/4B, Ansari Road, Darya Ganj, New Delhi had filed a complaint at EOW alleging therein that he is a Chartered accountant by profession and when he downloaded his form 26AS from Income Tax portal, he came to know that a GST number has fraudulently been generated in the name of M/s Madhu Enterprises using his PAN number. The complainant further alleged that using this fraudulently obtained GST number, the accused shown the transactions worth Rs. 14.80 Crores in the short duration of July 2019 to November 2019.

Present case was registered and investigation was taken up.

2. During the course of investigation, it is found that for the purpose of registration of GST, the address of the firm is mentioned as 3703/03, Near S.D. Mandir, Ambala Cantt, Ambala, Haryana. Landlord of this premise has been examined who stated that he has never lent his property to any one as on the ground floor he is running medicine shop for decades and on the first floor of the said premises he is residing with his family members.

BAIL APPLN. 3366/2022 & Connected Case Page 2 of 15 Signature Not Verified Digitally Signed By:RANJU BHALLA

3. During the course of investigation, documents/information were obtained from the GST department. Mobile number and email ID used in registration of the alleged GST number 06AAHPJ723SK1ZJ using fraudulent means were procured through the said reply obtained from the GST department. Ownership/CAF of the said mobile number 9899022917 which is mentioned in the registration certificate of the alleged GST number was obtained and it was found that said number was activated on 01.07.2019 and was registered in the name of one Mr. Surjeet Singh Gusain S/o B.S.

Gusain.

4. Further, Mr. Surjeet Singh Gusain was interrogated in the case. During interrogation, he revealed that he was working as security guard in the family-owned firm/companies of the applicant. The Security guard was interrogated in detail who revealed that copies of Identity-related documents in the name of opening of bank account for credit of salary in the account were obtained from him. During further interrogation, it has been revealed by the said employee that though the documents were obtained in the name of opening of bank account, however, he has never been informed regarding the bank accounts opened if any, in his name.

5. During further course of investigation, Mr. Sanjay Singh who was the personal security officer (PSO) of Mr. Shashi Kant Gupta (father of the present applicant) was also interrogated in this case. During interrogation Mr. Sanjay Singh stated that Shashi Kant Gupta had registered the firms in the name of his employees namely Rajesh, Rawat, Ashish, Sourabh, Mohit, Surjeet, Raju, Umesh. He further stated that he also came to know that Shashi Kant Gupta had got opened the bank accounts in the name of his employees in Bandhan Bank.

6. Further, concerned relationship manager namely Adesh Kumar of Band han Bank was also examined in this matter and his statement was recorded. During examination Mr. Adesh Kumar stated that while working with Bandhan Bank he met with Akshay Gupta and his father Shashi Kant Gupta. They had shown their willingness for opening accounts in the bank in their own name and in the name of their firms/companies and also in the name of some other persons namely Surjeet Singh Gusain, Ashutosh Kumar Thakur,