Mahesh Kumar Alias Mahesh Bansal Vs State of Haryana (Punjab and Haryana High Court)
In a significant judgment, the Punjab and Haryana High Court has granted regular bail to Mahesh Kumar alias Mahesh Bansal, accused in a Value Added Tax (VAT) refund fraud case worth Rs. 24 lakh. The case, which involved the submission of forged and fabricated documents to claim VAT refunds, saw Kumar’s name surface during the investigation.
Case Background: The case originates from an FIR (No. 529 dated 27.07.2016) filed under various sections of the Indian Penal Code (IPC) at Police Station City Sirsa, District Sirsa. The FIR was based on a complaint by the Excise and Taxation Officer, Sirsa, against Shashi Bala, proprietor of M/s Paras Trading Company. The complaint alleged that the firm obtained a VAT refund of approximately Rs. 24 lakh using forged documents that depicted fictitious goods movements.
Investigation and Allegations: During the investigation, Shashi Bala disclosed that the firm was actually operated by Mahesh Kumar. Consequently, Kumar was implicated and arrested on 04.04.2024. The State counsel, representing the police, argued that Kumar was deeply involved in the fraudulent activities and that his name surfaced during Bala’s disclosure. The investigation revealed that the fraudulent refund was related to the assessment year 2013-2014.
