Police to conclude investigation expeditiously as consultant misused DSC for filing false GST returns : HC

ORDER

1. Affidavit of service filed in Court is taken on record.

2. Report filed by the State is also taken on record.

3. 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.

4. 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.

5. 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.

6. Let the investigating agency conclude the investigation expeditiously and in accordance with law.

7. No further order need be passed in this regard.

8. With these observations, the writ petition is disposed of.

9. Urgent certified copies of this order, if applied for, be supplied to the parties upon compliance of all requisite formalities.