Dimapur: A director of two mining companies has been arrested in Nagaland for allegedly defrauding the government of Rs 53.28 crore in GST, officials said on Monday.
The arrest was made by the Anti-Evasion Unit of the Central GST Commissionerate, Dimapur, following an investigation into the fraudulent claim of Input Tax Credit (ITC) through fake invoices, issued and received without any actual supply of goods.
The accused, Atiqur Rahman Barbhuiya, serves as director of Bendangtoshi Mining Pvt Ltd and Kevitho Mining Pvt Ltd, both engaged in the supply of coal and coke. The Commissionerate stated that inspections revealed both firms were either non-existent or non-operational at their declared addresses.
Scrutiny of GST returns indicated that fake invoices led to the unlawful availing and passing on of ITC, amounting to Rs 27.52 crore and Rs 25.76 crore, respectively. Barbhuiya was unable to provide supporting documents such as e-way bills, transport records, or bank statements to validate the transactions.
Based on these findings, he was charged under Section 132(1)(b) of the CGST Act, 2017, for issuing invoices without supplying goods or services, and Section 132(1)(c) for fraudulent ITC claims. These offences are cognisable and non-bailable. Barbhuiya was arrested on January 10 in Dimapur and produced before the court.
Officials noted that this is the second recent arrest by CGST Dimapur involving tax fraud and GST violations. The investigation is ongoing.
