For an alleged payoff of just Rs 50,000, a contractual Accounts Clerk of the Haryana Labour Welfare Board (HLWB) allegedly facilitated the misappropriation of Rs 50 crore from government funds. A Special CBI court in Panchkula has denied him regular bail, observing that the investigation prima facie points to his active involvement in the alleged conspiracy.The embezzlement is a part of the Rs 657 crore IDFC First Bank-AU Small Finance Bank scam.According to the CBI, despite there being no approval to open a savings account, accounts clerk Amit Kumar, on the instructions of a co-accused, facilitated its opening at IDFC First Bank. The agency added that he knew very well that, for the creation of FDRs, a savings account was not required.He allegedly provided the mobile number and photograph of the authorized signatory for opening the account to co-accused Abhay Kumar, a former relationship manager at IDFC First Bank, through WhatsApp.“The mobile number was standing in the name of co-accused Abhishek Singla (brother-in-law of Abhay Kumar) and a fake e-mail was created resembling that of the Board in order to conceal the call-backs and communications of the bank with the board,” submitted the CBI before the court.It also came to light that a letter dated March 3, 2025, directing IDBI Bank to transfer Rs 50 crore was issued, leaving the account number blank. The account number was subsequently provided by Abhay Kumar through WhatsApp on March 5, 2025, at 5:50 pm. The letter reached IDBI Bank on March 6, 2025. “Though on other letters of the batch, the dispatch number was written in hand by the Dispatch Clerk, however, on this letter alone, the same was printed, which reflected that the letter was typed subsequent to the receipt of the number,” said the CBI.It was on the basis of this letter that the money was transferred to the IDFC First Bank account, from which it was fraudulently withdrawn within a span of around 15 days.Amit Kumar allegedly handled all communication with the banks through e-mails, whereas for IDFC First Bank, all communication was conducted through WhatsApp, and e-mail communication was kept off the record. He allegedly obtained a forged Interest Certificate from Abhay Kumar through Whatsapp and used the same as genuine in the account of the Board.The CBI claimed that on May 6, 2025, Amit Kumar received information about the exact balance in the bank account, the absence of an FDR, and the fact that Abhay Kumar was not on the bank’s rolls. Despite that, he did not enter the diary number in the communication, and the same was never placed on the office file.He had instructed the clerk to show him every letter from the bank before bringing it to the attention of the senior officers. The investigation also revealed a communication between Amit Kumar and Abhay Kumar regarding the letter. The CBI said that despite his knowledge, he did not disclose the opening of the savings account to higher officials, and that the WhatsApp chats between him and Abhay Kumar were deleted from his phone to conceal the offence.The chats retrieved from Abhay Kumar’s phone reflected a cash payment of Rs 50,000 into Amit Kumar’s account.Counsel for Amit Kumar, Yavneet Dhakla, told the court that the allegations against his client in the charge-sheet, even when considered collectively, did not make out a case for criminal prosecution. He added that Amit Kumar had a limited role in the discharge of his official duties and had no independent authority to take any decisions.Counsel appearing for IDFC First Bank, Sameer Sethi, adopted the submissions advanced by the CBI and prayed for dismissal of the bail application.After hearing arguments, the CBI Special Judge Vijayant Sehgal on Friday (October 30) said, “In the totality of the facts and circumstances, considering the gravity and magnitude of the alleged offence and the specific role attributed to the applicant, this Court is of the considered opinion that the applicant (Amit Kumar) has failed to make out a case for grant of the concession of regular bail. Consequently, the present application is dismissed.”