Aligarh GST enforcement teams discovered an elaborate tax fraud scheme involving fake invoices worth ₹27.10 crore. During a raid, officials seized extensive documentation yet found no real operations at the claimed business location, suggesting a devious shell-company network designed solely to claim input tax credits.
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Elaborate Shell Scheme, No Real Business
Investigators uncovered a web of entities registered under the guise of legitimate trade, yet the raid at Aligarh premises revealed no physical stock, machinery, or office staff. All supporting documents—including GST invoices, bills, and ledgers—were counterfeit. The accused allegedly used these fake documents to file fraudulent GST returns, claiming input tax credits while pocketing ₹27.10 crore from the exchequer.
“We found ledger books, accounting files, and digital records—but no evidence that the operations ever existed,” said a senior GST officer. Further investigation revealed multiple identities and GST registration numbers used to create a chain of false transactions.
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Seizure of Documents Signals Warnings to Fraudsters
Seized items included:
- Printed invoices and GST bills
- Accounting ledgers and digital entries
- Computer systems and hard drives
- Company letterheads and business seals
The haul underscores the sophistication of the racketeers who computer-generated invoices, used registered addresses, and forged digital signatures. Officials are currently analyzing the digital trails and tracing funds through multiple bank accounts.
An intelligence report confirmed that while ₹27.10 crore was claimed in input tax credits, there was no corresponding liability. “It appears that claimants planned to vanish post-claims, leaving no trace of actual goods or services,” added the enforcement team.
About the Author – Anirudh Mittal is a B.Sc. LL.B. (Hons.) student at National Forensic Sciences University, Gandhinagar, with a keen interest in corporate law and tech-driven legal change.