The Affidavit of Service filed in Court has been duly recorded. Additionally, the State’s report has also been accepted into the record. In the proceedings, the learned advocate representing the petitioner presents a detailed account. It is revealed that the private respondents were initially hired by the petitioner company to manage its accounts. However, suspicions arose when it was discovered that these respondents had allegedly misused the digital signature of the petitioner. They purportedly uploaded false returns, even listing clients with whom the petitioner had no prior dealings. This deceitful behavior has left the petitioner questioning the true intentions of the accused. Furthermore, the private respondents failed to submit the Provident Fund (PF) and Employee State Insurance (ESI) returns of the company. Despite a complaint being filed with the police, no action was taken, leading the petitioner to seek recourse under Section 156(3) of the Code. Following this application, an FIR was registered, albeit without a thorough investigation being conducted.
In a legal proceeding, the learned advocate representing the State presented arguments relying on a report. The advocate expressed uncertainty regarding whether the GST authorities had initiated any legal proceedings against the petitioner. Furthermore, the advocate highlighted ongoing investigations to determine the motive behind the alleged forgery, noting that the act would have favored the petitioner rather than the private respondents. Despite ongoing investigations into the alleged offenses, no final report has been submitted concerning a specific police station case. The advocate urged the investigating agency to expedite the investigation while ensuring adherence to legal procedures. Consequently, no further orders were deemed necessary in this matter, and the writ petition was disposed of with these considerations in mind. The court directed that urgent certified copies of the order be provided to the concerned parties upon fulfillment of all required formalities.
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