Continuing its fight against menace of fake billing in GST, Directorate General of GST Intelligence (DGGI) Ludhiana in a major breakthrough has arrested Manoj Gupta of Khanna, (who was operating his business from Mandi Gobindgarh), mastermind responsible for operation of four (04) firms trading in scrap. Two firms namely Balak Enterprises and Nath Enterprises have been found to be created in the name of dummy proprietors; and the other two namely Pammik Enterprises and Pammik Importer in his own name.

He has been found involved in bogus receipts/supplies worth Rs.314.08 Crores through these firms by receiving/issuing invoices without receipt/supply of goods leading to wrongful availment/utilization and passing of fraudulent ITC amounting to Rs. 47.91 Cr. in violations of provisions of the CGST Act, 2017 and Rules made thereunder.

Searches were conducted by DGGI at his business as well as residential premises on December 20th 2024 and during the search operations, various electronic devices and other incriminating documents have been seized.

The mastermind has been confronted with the gathered evidences wherein he has admitted to the offences committed under the CGST Act, 2017 in his voluntary statement. Accordingly, Manoj Gupta was placed under arrest on October 21st 2024 and sent to judicial remand. Further investigation is underway.

During the investigation it has been learnt that Manoj Gupta is a habitual offender as he has been under investigation with Punjab VAT department and the Vigilance Bureau (Economic Offence Wing), Punjab in VAT matters. DGGI Ludhiana is further identifying and focusing on such dummy entities that are involved in the fraudulent activity of bogus billing. DGGI Ludhiana is actively unearthing the menace of fake billing and other GST-related fraud/evasion.

In this regard, any evasion/fraud can be reported to this office via email (DGGSTI.LDZU@GOV.IN), landline (0161-2453892), and official address (51-D, Sarabha Nagar, Ludhiana – 141001).

Dggi Directorate General Of GST Intelligence DGGI Ludhiana Bogus Billing GST Tax Fraud