As part of the ongoing drive against Fake invoices and Non-existent entities, specific Intelligence was developed by the officers of DGGI, Nagpur Zonal Unit on the basis of information received from Trade sources that a Taxpayer providing Works Contract services from different locations in India had obtained a GSTIN at Nagpur only on paper in the name of which transactions worth hundreds of Crores were being carried out.
A series of searches were carried out at different locations and the past/present owners of all the declared premises of this GSTIN were traced and contacted, which revealed that this GSTIN had no physical presence at Nagpur and apparently fake documents with forged signatures had been uploaded on behalf of this entity to obtain GST registration and in order to hide the non-existent nature of this entity.
The Director of this non-existent GSTIN was traced in Raipur (Chattisgarh), was confronted with the evidences unearthed and was arrested at Nagpur under Section 69 of the CGST Act, 2017. The Hon’ble Court has rejected his Bail application vide Order dated 1st December 2020 and he has been remanded him to Judicial Custody till 8th December 2020.
