While denied bail, Additional Chief Judicial Magistrate Manish V Chauhan was of the view that the ongoing investigation shows that Langa had played an active role in committing the crime and hatched a conspiracy with other co-accused to evade income tax and GST.
The Court also noted that Langa had entered into transactions of around ₹44 crore with one Dhruvi Enterprises to obtain bogus Input Tax Credits (ITCs) and caused the nation a loss of millions of rupees.
“After reading the pleadings and objections filed, the accused Maheshdan Prabhudan Langa along with the co-accused formed a criminal conspiracy against income tax and GST with a firm named Dhruvi Enterprises as manager of Paschan Saru Dhruvi Enterprises. appears to have committed a serious crime by carrying out financial transactions worth Rs.43,35,949/-, obtaining fake input credit and losing millions of rupees of the nation’s income… On perusal of the case records, this is revealed during the investigation found that the applicant/accused in this case played an active role in the crime. The investigation is ongoing. the Court noted in its judgment of October 25.