The Enforcement Directorate (ED) has identified WhatsApp conversations recovered from a seized mobile phone as a key piece of digital evidence in the ongoing probe into the Andhra Pradesh skill development scam, claiming the messages offer a rare insight into how cash was physically moved after being generated through complex, layered financial transactions.
In its supplementary prosecution complaint, the central agency said the chats, when read alongside bank records and corporate filings, pointed to the alleged handling and transportation of physical cash linked to proceeds of crime estimated at around ₹151.6 crore. The ED alleged that despite being confronted with the digital trail and financial evidence, the accused failed to disclose either the final destination of the cash or the precise ratio in which it was distributed.
According to the complaint, the evidence helped establish the alleged roles of four individuals described by investigators as a “quartet” central to the diversion of funds: Soumyadri Sekhar Bose, also known as Suman Bose; Vikas Vinayak Khanvelkar; Mukul Chandra Agrawal; and Suresh Goyal.
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Compliance probe leads to digital evidence
The ED said the WhatsApp messages emerged from an internal investigation conducted by the Siemens AG Global Compliance team following allegations that Suman Bose, former managing director and chief executive officer of Siemens Industry Software India (SISW), had engaged with external vendors to obtain undue benefits. Findings from the internal probe, including extracted chats from Bose’s mobile phone, were later shared with investigators.
As per the agency, the messages suggested that Bose and Vikas Khanvelkar of DesignTech Systems Pvt Ltd (DTSPL) were aware of, and allegedly involved in, the movement of physical cash. The ED claimed the chats referred to logistical arrangements linked to cash allegedly generated through shell entities after funds were routed via multiple layers.
Investigators argued that the digital exchanges helped bridge gaps between financial transactions on paper and the physical handling of cash, a link that is often difficult to establish in money-laundering cases.
‘Conscious involvement’ alleged
In the supplementary complaint, the ED asserted that the WhatsApp chats, corroborated by other documentary material, established the “conscious involvement” of the accused in the alleged diversion of funds. The agency maintained that the existence and movement of physical cash were within the knowledge of the quartet.
The complaint described Suresh Goyal, a chartered accountant and partner at SSRA & Co, as a key facilitator who allegedly arranged entry providers to generate cash. Mukul Chandra Agrawal, the ED said, controlled multiple entities, including Skillar Enterprises India (SEPL), which were allegedly used to rotate and divert funds before their conversion into cash.
According to investigators, these entities played a critical role in layering transactions, allowing funds to be moved through a web of companies before being withdrawn and handled physically.
Probe widens beyond financial trail
Officials familiar with the investigation said the reliance on digital evidence marked a significant step in the case, as it moved the probe beyond conventional bank records and accounting documents. The agency argued that the chats helped demonstrate intent and coordination, elements that are often contested during prosecution.
The ED has maintained that the supplementary complaint builds on earlier findings and strengthens its case under the Prevention of Money Laundering Act (PMLA). Further investigation is continuing to trace the end-use of the alleged proceeds of crime and identify additional beneficiaries, if any.
The accused have not publicly responded to the specific allegations detailed in the supplementary complaint. The matter remains under judicial consideration.
About the author – Ayesha Aayat is a law student and contributor covering cybercrime, online frauds, and digital safety concerns. Her writing aims to raise awareness about evolving cyber threats and legal responses.
