(MOREPIC1) Face2News/Chandigarh
Economic Offences Wing (EOW) of Chandigarh Police achieved a major success by arresting accused namely Jitender Singh Bhalla @ Vicky S/O Tarlok Singh R/O # 711,Baba Pir Colony,Humayupur,City Sirhind,Fatehgarh Sahib,Punjab age 39 years, Rajeev Poonga S/O Tej Ram Poonga R/O # 8502,Sector 125 Sunny Enclave,Kharar, Mohali,age 55 years and Pushp Behal S/o Late Sh. Ramesh Behal R/o H. No. 3305, PGI Society, Sector-49, Chandigarh age-49 years involved in GST fraud.
The firm M/s Vinita Enterprises opened on fake documents, took GSTIN Number.The fake bills were issued in this firm which sold to another firm by accused persons. The cheated amount of Rs. 05 Crore approximately is involved.
As per the facts of the matter, a case Case FIR No 386 dated 13.12.2019 U/S 420, 467, 468, 471, 120-B IPC PS. Sec-17 Chandigarh was registered in Economic Offence Wing of Chandigarh Police, Sector-17,Chandigarh on the complaint of Ms. Deepa Chaudhary ETO, the then Proper Officer, Ward No. 9, Excise & Taxation Department, Sector-17, Chandigarh against Rajeev Kumar Poonga, Prop. of M/s Vinita Enterprises, Shop No.6, Sandhu Market, Dhanas, Chandigarh.(SUBHEAD)
The complainant in her complaint mention that during the course of verification by the Excise and Taxation Department, it was detected that Rajeev Kumar Poonga S/o Sh. Tej Ram Poonga Proprietor of M/s Vinita Enterprises Shop NO, 6 Sandhu Market Dhanas, Chandigarh obtained GST registration under UTGST Act 2017, CGST Act 2017 & IGST Act 2017 by means of fraud.
As per GST registration application applied on the GSTN portal in form GST RGE-01, the main business of the firm was supply of all kinds of scrap. The Excise & Taxation Inspector submitted his report on 21.01.2019 that there was no business activity from the business premises i.e. Shop NO, 6 Sandhu Market Dhanas, Chandigarh rather there was a dental clinic namely Dr. Urmila Arora and Rajiv Kumar Nandini Dental Clinic running at the place of business.
During the period of registration, tax payer made the transactions of taxable supplies of goods to the tune of Rs. 25,04,34,164/-and was liable to deposit the due tax in the government treasury. The GSTIN was cancelled vide order dated 11.02.2019 w.e.f 01.07.2018. The accused person intentionally generated bogus invoices of sales and received bogus invoices of purchased from the date of registration i.e. 01.07.2018. The demand of tax and interest was created to the tune of Rs. 5,10,94,466/-. The intention to evade the tax is proven without any doubt.
During the course of investigation, necessary documents have been procured from complainant and Govt. Departments as well as banks and it was found that alleged Rajeev Kumar Poonga obtained GST No. from Excise and Taxation Department. Moreover, no such firm i.e. Vinita Enterprises found to be existed at Shop No. 06, Sandhu Market, Dhanas, Chandigarh. During further investigation, IP Logs record had also been obtained.
During further investigation, it has been found that accused Mr. Pushp Behal, who was running a dhaba at sector-40, Chandigarh took the documents of Rajeev Poonga and misused the same. After that Mr. Pushp Behal joined the investigation and during investigation, he stated that one Jatinder Singh Bhalla S/o Sh. Tarlok Singh R/o H. No. 711, Mohalla Soodan Wala, Ward No. 02, Sirhind City, District Fatehgarh Sahib, Punjab is the master mind to open the account of firm M/s Vinita Enterprises through Rajeev Poonga. Jatinder Singh Bhalla was known to them and assured to them for starting the business of scrap dealing.
Jatinder Singh Bhalla had also opened a firm namely SAI Enterprises at Jagadhari,Yamunanager (Hry) through him. The case FIR No. 683 dated 15.08.2020 U/s 420,467,468,471,120-B IPC PS. City Jagadhari, Yamunanagar, Haryana has also been registered against him (Pushp Behal) and Jatinder Singh Bhalla.
In this regard, accused Jatinder Singh Bhalla has been brought on production warrant on 19.12.2022 in the present case (As he was in judicial custody in Case FIR NO. 683 dated 15.08.2020 U/s 420,467,468,471,120-B IPC PS. City Jagadhari, Yamunanagar). After that accused Jatinder Bhalla was taken into police custody along with three days Police remand. During interrogation accused Jatinder Bhalla disclosed that he had done all the work in association with Pushp Behal and Rajeev Kumar Poonga to earn a huge amount by opening fake firms and fake banks accounts regarding the businessof scrap.
During the course of further investigation, accused Rajeev Poonga S/o Sh. Tej Ram Poonga R/o # 8502, Sunny Enclave, Kharar Distt. SAS Nagar, Punjab and Pushp Behal S/o Late Sh. Ramesh Behal R/o H. No. 3305, PGI Society, Sector-49, Chandigarh have been arrested in the present case on 20.12.2022. Both the accused Rajeev Poonga and Pushp Behal were send to judicial custody on 21.12.2022.
During investigation, it has been established that accused Jatinder Bhalla,Rajeev Poonga and Pushp Behal are fully involved in this conspiracy and received the profit and share the same among them while opening the firm M/s Vinita Enterprises. Accused Pushp Behal got signed the cheques from accused Rajeev Poonga of M/s Vinita Enterprises and handed over the same to main accused Jatinder Singh Bhalla. The further investigation of the case is going on.
MODUS OPERANDI :Accused Jatinder Singh Bhalla @ Vicky was already in the business of dealing scrap. In 2018 he was suffering loss in the business.He planed tom open the firms and get the GST number on GST portal. Accused Jatinder Bhalla hatched a conspiracy with other accused Push Behal and Rajeev Poonga ,they registered the firm M/S Vinita Enterprises at Shop no. 06 Sandhu Market Dhanas UT, Chandigarh by forging of rent deed of the premises.
They got the GST no. online and opened the bank account in Canara Bank. Accused Jatinder Singh Bhalla issued the fake bills from M/s Enterprises to other firms. The firm had no stock and a dental clinic was running at the registered address of the firm. The said firm was not existing anywhere.The accused persons sold the fake bills of Rs. 25,04,34,164/- to other firm. There was pending GST of Rs. 05,10,94,466/-. When the Excise department visited the registered address of the firm,there was no office of M/s Vinita Enterprises.
The Excise department cancelled the GST no. of the firm in 2019 w.e.f registered date. Accused Jatinder Bhalla had also opened the same type firms i.e. MAA KATTAYANI, MAHINDRA ISPATH, SAI ENTERPRISES AT JAGDHARI,SAI ENTERPRISES AT PANIPAT Punjab and Haryana also for same purpose.The accused Person shared the illegal profit from this practice KNOW THE ACCUSED: Jatinder Singh Bhalla @ Vicky S/o Tarlok Singh. R/o # 463, Burail, Sector-45, Chandigarh # 711, Baba Pir Colony, Humayupur, City Sirhind, Fatehgarh Sahib, Punjab., married and studied upto 12th class. He is scrap dealer by profession.
Accused Rajeev Poonga S/o Tej Ram Poonga R/O # 8502, Sector 125 Sunny Enclave,Kharar,Mohali,age 55 years, is a graduate and married working private work and Pushp Behal S/o Late Sh. Ramesh Behal R/o H. No. 3305, PGI Society, Sector-49, Chandigarh age-49 years, married, studied upto
12th pass and working as Property dealer.