Introduction: The Calcutta High Court recently ruled on the case of Sauryajyoti Renewables Private Limited versus the State of West Bengal. The court emphasized the urgency of concluding the investigation into the alleged misuse of the company’s Digital Signature Certificate (DSC) for filing false GST returns. This article provides an overview of the case, key arguments presented, and the court’s directives.
Detailed Analysis: The petitioner company appointed private respondents to manage its accounts, but suspicions arose when the management discovered the misuse of its DSC. False returns were uploaded, including names of clients with whom the petitioner had no dealings. Furthermore, the private respondents failed to submit PF and ESI returns, prompting the petitioner to file a Section 156(3) application. Subsequently, an FIR was lodged, but the petitioner alleges that the investigation is not being conducted diligently.
The court considered the petitioner’s submissions and the state’s report. The state questioned whether the GST authorities initiated proceedings against the petitioner and sought to determine the motive behind the alleged forgery. Despite ongoing investigations, a final report had not been submitted for the Jadavpur Police Station Case No.59 dated 07.04.2023.
The court, recognizing the need for a swift and thorough investigation, directed the investigating agency to conclude the inquiry promptly and in accordance with the law. The judgment emphasized the lack of clarity regarding the reasons behind the alleged forgery and the potential benefits to the petitioner. With these observations, the court disposed of the writ petition, indicating that no further orders were necessary.
Conclusion: The case highlights the significance of protecting digital signatures and the potential repercussions of their misuse. The court’s call for an expedited investigation underscores the seriousness of the allegations and the need for a conclusive report. The lack of clarity on the motive behind the forgery adds complexity to the case, and it remains to be seen how the investigating agency will navigate these intricacies. The judgment serves as a reminder of the importance of maintaining integrity in financial transactions and the legal consequences of fraudulent activities.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Affidavit of service filed in Court is taken on record.
Report filed by the State is also taken on record.
Learned advocate for the petitioner submits as follows. The private respondents have been engaged by the petitioner company to look after its accounts. However, later the management came to know that the private respondents had misused the digital signature of the petitioner, uploaded false returns by even including the names of clients whom the petitioner has never dealt with. The petitioner is at a loss to contemplate about the true intent of the accused in this regard. They have also not submitted the PF and ESI returns of the company. A complaint was made before the police, which was not acted upon. This prompted the petitioner to file an application under Section 156(3) of the Code. Pursuant to a direction, an FIR was lodged. But the same is not being investigated properly.
Learned advocate for the State relies on the report and submits as follows. It is not known whether the GST authorities have initiated any proceeding against the petitioner. It is also being investigated as to what could be the reason for committing such alleged forgery because it would have benefited the petitioner and not the private respondents. However, the alleged offences are being investigated into.
It appears that no report in final form has yet been submitted in respect of Jadavpur Police Station Case No.59 dated 07.04.2023.
Let the investigating agency conclude the investigation expeditiously and in accordance with law.
No further order need be passed in this regard.
With these observations, the writ petition is disposed of.
Urgent certified copies of this order, if applied for, be supplied to the parties upon compliance of all requisite formalities.