In a significant development in the Andhra Pradesh skill development scam investigation, the Enforcement Directorate (ED) has identified WhatsApp conversations recovered from a mobile phone as pivotal digital evidence. The agency claims these chats provide a direct window into the physical movement of cash allegedly generated through complex, layered financial transactions.
Digital Evidence Points to Cash Movement
The ED stated that the WhatsApp messages offer crucial insights into how proceeds of crime, totaling approximately 151.6 crore rupees, were transported physically after being created through sophisticated transaction layering. According to the agency, even when confronted with these digital conversations and detailed financial trails, the accused individuals failed to disclose the final destination of the cash or the specific distribution ratio among involved parties.
Siemens Compliance Investigation Uncovers Key Details
The digital evidence emerged from an internal probe conducted by the Siemens AG Global Compliance team, which was subsequently shared with investigating authorities. This compliance investigation examined allegations that Soumyadri Sekhar Bose (also known as Suman Bose), the former Managing Director and CEO of Siemens Industry Software India (SISW), collaborated with external vendors to obtain undue benefits.
Current management at SISW received investigation reports along with WhatsApp chats retrieved from Bose's mobile device. The ED emphasized that these messages clearly indicate both knowledge and active involvement of Bose and Vikas Vinayak Khanvelkar of DTSPL in organizing the transportation of physical cash. The communications specifically point to logistical arrangements for handling cash allegedly generated through shell entities.
Quartet's Defined Roles in Fund Diversion
In its supplementary prosecution complaint, the ED described a coordinated group of four individuals—termed a 'quartet'—as being behind the alleged fund diversion scheme. Alongside Bose and Khanvelkar, the agency identified Mukul Chandra Agrawal and Suresh Goyal as key participants.
The ED asserts that the WhatsApp conversations, combined with other investigative material, establish what it calls the 'conscious involvement' of all four individuals in diverting funds. The agency maintains that the physical cash movement occurred with their full knowledge and coordination.
Specific Functions Within the Alleged Scheme
According to the ED's complaint, each member of the quartet played defined roles in the operation. Suresh Goyal, a chartered accountant and partner at SSRA & Co, allegedly served as the facilitator who arranged for entry providers to generate cash through various channels.
Mukul Chandra Agrawal was identified as the individual controlling specific entities, including Skillar Enterprises India (SEPL), which were allegedly used to rotate and divert funds before their eventual conversion into physical cash. The ED's documentation suggests a systematic approach where funds were moved through multiple layers before materializing as tangible currency.
The agency's findings highlight how digital communication platforms have become evidentiary goldmines in complex financial investigations, particularly when tracing the movement of illicit funds through sophisticated corporate structures and shell entities.
