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2024 (3) TMI 265 - HC - Indian LawsApplication under Section 156(3) of the Code - misuse of digital signature of the petitioner, uploaded false returns by even including the names of clients whom the petitioner has never dealt with - non-submission of PF and ESI returns of the company - HELD THAT - 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. The petition disposed off.
Issues involved: Alleged misuse of digital signature, filing false returns, non-submission of PF and ESI returns, lack of proper investigation by police, application u/s 156(3) of the Code, FIR lodged but not properly investigated, pending investigation, need for expeditious conclusion.
The judgment pertains to a case where the petitioner company engaged private respondents to manage its accounts. Subsequently, it was discovered that the private respondents had misused the petitioner's digital signature, filed false returns including names of non-existent clients, and failed to submit PF and ESI returns. A complaint to the police went unaddressed, leading to the petitioner filing an application u/s 156(3) of the Code. Following a direction, an FIR was lodged, but the investigation was deemed inadequate. The State, upon review, highlighted uncertainties regarding any actions by GST authorities against the petitioner and questioned the motive behind the alleged forgery, suggesting it would have favored the petitioner rather than the private respondents. However, the alleged offenses were confirmed to be under investigation. The Court observed the absence of a final report for the relevant police case and urged the investigating agency to promptly conclude the investigation in compliance with the law. With no further orders necessary, the writ petition was disposed of, emphasizing the need for expeditious resolution. The parties were directed to receive certified copies of the order upon completing formalities.
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