Agra. A case of alleged GST evasion and an attempt to cause revenue loss through manipulation of documents related to the transportation of 12,125 kg of scrap has come to light in Agra. The State Goods and Services Tax Department found that documents showed the scrap-laden truck as having arrived in Agra from Shivpuri in Madhya Pradesh, while the driver’s statement and GPS toll-location records linked to the e-way bill allegedly indicated that the material had actually been loaded in Agra’s Bodla area. An FIR has been registered against the firm owner, the driver, the vehicle owner and an unidentified person.
The case dates back to August 5, when a State Tax Department team stopped a Punjab-registered truck during an inspection near Shani Temple in Sector 4 of Awas Vikas Colony, Sikandra. The truck was carrying 12,125 kg of old scrap. During the inspection, the driver, identified as Goldy of Patiala, produced a delivery note showing the material as belonging to M/s Agarwal Scrap Company in Shivpuri, Madhya Pradesh.
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The documents indicated that the scrap had allegedly been transported from Shivpuri to Agra. The declared value of the material was around ₹4.25 lakh. Following the inspection, officials began examining the vehicle’s movement and the records associated with the e-way bill. The driver’s statement subsequently raised questions about the actual source of the material.
The driver allegedly told the officials that the scrap had not been loaded in Shivpuri but had instead been loaded in Agra’s Bodla area. The department then examined the vehicle’s GPS and toll-location records based on the details mentioned in the e-way bill. The records reportedly showed no movement of the vehicle from Shivpuri to Agra, raising suspicion that incorrect or allegedly fabricated documents may have been used to conceal the actual source of the scrap.
The investigation also found that the scrap was being transported from Agra to Govindgarh in Punjab. Based on the documents, vehicle movement and the circumstances surrounding the consignment, the department treated the matter as an alleged attempt to evade tax and cause loss to government revenue.
The department imposed a penalty of ₹4.42 lakh on August 22. However, the prescribed amount had not been paid by September 1. The department subsequently treated the matter as more than a routine tax irregularity and alleged that the circumstances indicated a deliberate attempt at tax evasion and revenue loss.
Based on a complaint submitted by Assistant Commissioner of State Tax Chandra Bhanu Saroj, an FIR was registered at Rakabganj Police Station. The accused named in the case are Siddharth Agrawal, owner of Agarwal Scrap Company; Goldy, the driver from Patiala; Prabhnoor Singh, the vehicle owner from Patiala; and an unidentified person.
Police are now investigating where the scrap was actually purchased and loaded, who prepared the documents related to the consignment and on what basis Shivpuri was mentioned as the source in the e-way bill. Investigators are also examining the potential revenue loss arising from the alleged tax evasion and whether any other individuals were involved.
GPS and toll-location records of the vehicle, the e-way bill, delivery note, documents related to the purchase and sale of the scrap and the State Tax Department’s investigation records are expected to play an important role in the case. Police are examining these records along with the statements of the accused to establish the sequence of events and determine the alleged roles of those involved.
About the author — Suvedita Nath is a science student with a growing interest in cybercrime and digital safety. She writes on online activity, cyber threats, and technology-driven risks. Her work focuses on clarity, accuracy, and public awareness.
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