In a strong message against white-collar financial crime, the Special Chief Judicial Magistrate (Economic Offences) in Kanpur Nagar has denied the bail application of Chartered Accountant (CA) Lokesh Haseeja, who was arrested in connection with a large-scale Goods and Services Tax (GST) evasion scam totaling ₹79.18 crore.
The ruling
underscores the intensified nationwide crackdown by the Directorate General of
GST Intelligence (DGGI) on fake invoicing networks and the judiciary's
severe view of professionals who facilitate tax fraud.
The Anatomy
of the Fraud
The case,
which originated from an investigation by the DGGI's Kanpur Regional Unit,
revolves around a sophisticated network designed to generate fake invoices and
illicitly claim Input Tax Credit (ITC).
The
investigation began with the arrest of Tushar Raheja from Sonipat, Haryana, who
was initially found to have evaded tax worth ₹5.90 crore using forged bills.
Further probe led the investigators to the two key facilitators:
- Lokesh Haseeja, a Chartered Accountant.
- Aman Jindal, an advocate.
The trio is
alleged to have orchestrated and managed nine bogus firms solely for the
purpose of issuing fake invoices without any actual supply of goods or
services. The total fraudulent ITC claimed through this scheme amounted to a
staggering ₹79.18 crore.
The
Chartered Accountant’s Central Role
The
prosecution highlighted that CA Lokesh Haseeja’s role was far from passive. As
a professional entrusted with compliance, his involvement was crucial to the
operation of the fraudulent firms. Specifically, he was allegedly responsible
for:
- Generating and managing the GST returns.
- Issuing the fake invoices for the fictitious
entities.
The DGGI
presented digital evidence in court, confirming Haseeja's active and
informed participation in the fake invoicing network. Furthermore,
investigators revealed the commission-sharing structure: Aman Jindal reportedly
received 50% of the commission, while Haseeja and Raheja each received 25%.
Why Bail
Was Denied
In his
defense, Haseeja pleaded innocence, arguing that the allegations were
fabricated and that he was not directly involved in the creation of the bogus
firms.
However,
the Special Chief Judicial Magistrate, Kumud Lata Tripathi, found the
prosecution's arguments and evidence compelling. After reviewing the case
records and the digital trail, the court determined that:
- Seriousness of the
Charges: The charges involved a
massive economic offense that directly impacted public revenue,
constituting a serious offense under the GST Act.
- Collaboration
Established: Haseeja's knowledge of
and active collaboration with the co-accused were substantiated by the
evidence presented.
- Risk to Investigation: Granting bail at this preliminary stage
could potentially hamper the ongoing investigation into the wider
network.
The court's
decision to dismiss the bail application reflects the judiciary's recognition
of the severity of tax fraud, particularly when facilitated by professionals
who leverage their position of trust and expertise for illicit gain. This case
serves as a stern reminder to the professional community that complicity in
financial crimes will be met with the full force of the law.
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