IN THE HIGH COURT OF JHARKHAND AT RANCHI B.A. No. 8051 of 2025 ------

Mohit Deora, aged about 30 years, son of Shiva Kumar Deora, resident of Swarnamani Complex, Zarina Tower Flat No.2Z/B, 33 Canal Circular Raod, Kankurgachi, P.O Kankurgachi, P.S Kankurgachi, District-

Kolkata (West Bengal) ……………Petitioner Versus Union of India through Directorate of Enforcement ................Opposite Party -------

CORAM: HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD -------

For the Petitioner : Mr. Indrajit Sinha, (through V.C.)

Mr. Rishav Kumar, Advocate For the Opp. Party : Mr. Amit Kumar Das, Advocate Mr. Saurav Kumar, Advocate Mr. Varun Girdhar, Advocate Mr. Manmohit Bhalla, Advocate ------

C.A.V. on 29/10/2025 Pronounced on 12/11/2025 Prayer:

1. The instant application has been filed under Sections 483 and 484 of the Bhartiya Nagrik Suraksha Sanhita, 2023 praying for grant of bail in connection with ECIR Case No. 05 of 2025 arising out of ECIR/RZNO/18/2024 dated 23.09.2024 for the offence under Section 3 of the Prevention of Money Laundering Act, 2002 [hereinafter referred to as PML Act, 2002] punishable under Section 4 of the Prevention of Money Laundering Act, 2002, based on the Complaint Case Nos.678 of 2024, 1280 of 2024 and 1281 of 2024 before the learned Court of Economic Offences, Jamshedpur under section 132 of the CGST Act, 2017 read with Sections 20 of the IGST, read with Sections 34, 120A, 193, 195A, 201, 203, 204, 406, 409, 420, 465, 467, 468 and 471 of the Indian Penal Code.

Factual Matrix of the Case

2. An ECIR bearing No. ECIR/RZNO/18/2024 was recorded on 23.09.2024 based on the Complaint Case Nos.678 of 2024, 1280 of 2024 and 1281 of 2024 before the learned Court of Economic Offences, Jamshedpur against the suspected persons. Subsequently, the prosecuting agency, i.e., the Directorate of Enforcement while observing that Sections 420, 467 and 471 of the Indian Penal Code are scheduled offences under Part-A, Paragraph 1 of the PML Act, 2002 initiated the investigation under PML Act, 2002 by registering Enforcement Case Information Report having ECIR bearing No. ECIR/RZNO/18/2024 dated 23.09.2024.

3. As per aforesaid three complaint cases, it is revealed that a syndicate is operational in Jharkhand, West Bengal, Delhi and other States of the Country, Syndicate is indulged in creation, operation and management of fake companies / firms for passing on ineligible ITC (Input Tax Credit) by issuing fake GST bills, without actually delivering the related goods and services and the persons namely Shiva Kumar Deora, Sumit Kumar Gupta and Amit Kumar Gupta are a part of the said syndicate who are knowingly a party with each other and or directly involved in illegal activities of creation of fake companies / firms in the name of various dummy directors/ proprietors in order to avail and pass on ITC to several end beneficiaries in lieu of money, which are proceeds of crime. Further, it has been stated in the complaints that several bogus GST invoices have been generated in Delhi and have traveled to Jharkhand via West Bengal in three to four layers.

4. A portion of these bogus ITCs have also been transferred to other states such a Tamil Nadu, Telangana, Andhra Pradesh, Maharashtra and Odisha and bogus ITC claims have also been taken on the basis of the said fake invoices.

5. As per aforesaid complaint cases Shiva Kumar Deora (co- accused and father of the present petitioner) is the mastermind behind the said fraud committed of availing ITC on the strength of bogus invoices, by way of creation of multiple companies/firms in the name of innocent persons. They hired innocent and needy persons in the name of job at the numeration of Rs. 10,000/- to 15,000/- per month and they were not required attend the office daily. They were asked to provide OTP and PIN, whenever required by them. Subsequently, fake firms and companies were floated in the name of those innocent needy persons after using their identity, documents, without their knowledge or consent.

6. F