MUHAMMAD AKRAM YOUSUF vs State S — 2022 YLRN 12 KARACHI-HIGH-COURT-SINDH

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MUHAMMAD AKRAM YOUSUF VS State S. 498---Sales Tax Act (VII of 1990), S.33(3), (5), (8), (11C), (13), (16) & (18)---Use of login and passwords of a company by some fraudsters to file fake sales returns and issue fake sales tax invoices to generate illegal input tax adjustments/refunds---Pre-arrest bail, confirmation of--- Further inquiry---Allegedly, through that practice, a loss of Rs. 10.401 billion was caused to government exchequer---Illegal and inadmissible input tax had fraudulently been adjusted in the name of units/ accused persons mentioned in the FIR---Present accused had allegedly issued flying invoices, as such the entire case against him rested on documentary evidence; therefore, there was no chance of tampering with the prosecution evidence---Allegedly, it was revealed after investigation that the login and password of a company were used by some fraudsters but record was silent about hacking of login and password---Chances of leaking or passing off existed in respect of the login and password from the said company and on that aspect the investigators did not bother to probe---Investigators yet not succeeded in tracing out the phone number, device location and base station of the IP address from where the said invoices were generated---Interim report revealed that Pakistan Telecommunication Authority was unable to locate the longitude and latitude to pinpoint the address due to lapse of time---Real offender behind the generation of fake sales tax invoices was yet to be traced out---Case against accused needed further probe, in circumstances---Accused had successfully made out a case of pre-arrest bail---Interim bail order passed in favour of accused was confirmed, in circumstance.

MUHAMMAD AKRAM YOUSUF vs State S — 2022 YLRN 12 KARACHI-HIGH-COURT-SINDH

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