By Our Correspondent
NEW DELHI/BHUBANESWAR: The officers of CGST Delhi North Commissionerate upon data analysis and gathering of intelligence zeroed in on Krishan Kumar who was involved in creating and operating fake firms using identification documents of his friends/employees.
As per investigation conducted so far, a total of 5 fake firms namely M/s Shradha Traders, M/s Anshara Impex, M/s Vijeta Enterprises, M/s SM Agencies and M/s Deepasha Sales were created by him for the issuance of goods-less invoices for items like butter/ghee/oil and passed on inadmissible Input Tax Credit (ITC) of Rs. 94 crore approx.
During the search of his residence incriminating documents like ATM cards, signed cheques, bank documents, stamps of these dummy firms including stamp of the transport company as mentioned in the e-way bills of the fake firms and outer packets/cases of SIM cards of mobile phones used for registration of firms were recovered.
In view of the above Shri Krishan Kumar has thus committed offence specified under Section 132(1)(b) of the CGST Act, 2017. Accordingly, he has been arrested on 25.03.2021 under the provisions of the Section 69(1) of the CGST Act, 2017. He was sent to 14 days judicial custody by the duty Magistrate. Further investigation is under process.It is pertinent to mention here that in the financial year 2020-21, CGST Delhi Zone has made total of 40 arrests in various cases involving GST evasion amounting to Rs. 5,310 crore.
Meanwhile, in another incident, based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST) Commissionerate, Delhi (West) have unearthed a case of availment/utilization and passing on of inadmissible input tax credit (ITC) through goods less invoices of Rs 9 crore (approx). The operation involved floating of multiple firms with the intent to avail/utilize & passing on of inadmissible credit.
The primary beneficiary firms in this network are M/s Ishita Ispat and M/s H. M. Trading Company of which Sh. Naveen Bansal is the Proprietor and also the de facto operator for the other two firms as admitted by him on record. These entities are dealing in metal scrap and involved in availing inadmissible ITC using good less invoices. Sh. Naveen Bansal tendered a voluntary statement admitting his guilt.
Therefore, Sh. Naveen Bansal knowingly committed offences under Section 132(1)(b) and 132(1)(c) of the CGST Act, 2017 which are cognizable and non-bailable offences as per the provisions of Section 132(5) and are punishable under clause (i) of the sub section (1) of Section 132 of the Act ibid. Accordingly, he was arrested under Section 132 of the CGST Act on 26.03.2021 and remanded to judicial custody by the duty Metropolitan Magistrate for 14 days. Further Investigations are in progress.
Delhi Zone has been making sustained efforts to check evasion of GST, leading to detection of Rs. 5,319.6 crore in the present FY and 41 persons have been arrested in these matters.
