Mukesh Kumar Jha Vs Union of India (Allahabad High Court)
Allahabad High Court has rejected the bail applications of Mukesh Kumar Jha, Amit Kumar Jha, Roshan Chaudhary, and Vansh Pratap Singh, who are accused in a case involving alleged widespread fraudulent availment and passing on of Input Tax Credit (ITC) through numerous fake firms under the Central Goods and Service Tax (CGST) Act, 2017. The Directorate General of GST Intelligence (DGGI), Meerut Unit, is investigating the matter.
The prosecution presented a case alleging that during searches conducted at premises linked to the applicants in Delhi, investigators recovered a significant amount of incriminating material. This included forged rubber stamps, cheque books, Aadhaar Cards, PAN Cards, and multiple mobile phones with SIM cards. Furthermore, electronic devices such as laptops, external hard disks, mini CPUs, and pen drives were seized. Data retrieved from these devices reportedly revealed a list of 102 firms allegedly operated by the syndicate involving the accused. Forensic examination of the data is said to have unearthed ledgers, invoices, e-way bills, and bilties for these purported bogus firms, maintained using accounting software.
Investigators also highlighted WhatsApp chats recovered from the applicants’ mobile phones, which allegedly showed communication within numerous groups used for demanding and supplying fake GST bills. Chats with ‘Angadiyas’ (traditional couriers often involved in informal cash transfers) purportedly revealed RTGS transfers and subsequent sharing of currency notes as tokens for cash transactions. The prosecution claimed that in numerous chats, the accused shared invoices, e-way bills, bank details, and currency notes with middlemen or other individuals associated with various fake firms.
