{"id":220637,"date":"2019-10-09T17:45:03","date_gmt":"2019-10-09T12:15:03","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=220637"},"modified":"2019-10-09T16:16:55","modified_gmt":"2019-10-09T10:46:55","slug":"two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/","title":{"rendered":"Two persons arrested for involving in fake invoices racket &#038; fraudulently availing Input Tax Credit"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested two persons who were found involved in fake invoices racket having a taxable value of Rs 931 crore and fraudulently passing\/ availing Input Tax Credit (ITC) amounting to Rs 127 crore through a complex web chain of various entities.<\/strong><\/p>\n<p style=\"text-align: justify;\">Many of these entities were under their control and they also formed separate entities in the name of their employees\/ dummy persons and generated fake invoices without actual movement of goods, namely ferrous\/ non-ferrous scrap, ingots, nickel cathode, etc., thereby causing loss to exchequer by evasion of GST. They availed this fraudulent ITC to offset their GST liability and also passed on such fraudulent ITC to further buyers who availed the same to discharge their GST liability against their outward supplies with an ulterior motive to defraud the Government exchequer. During the course of the investigation, their employees\/ dummy persons admitted to having no knowledge of the movement of the above-mentioned goods.<\/p>\n<p style=\"text-align: justify;\">Thus, the said persons have committed offences under the provisions of Section 132(1)(b) &amp; (c) of the Central Goods &amp; Services Tax Act (CGST), 2017, which are cognizable and non-bailable offences and punishable under Section 132 of the CGST Act, 2017.<\/p>\n<p style=\"text-align: justify;\">Consequently, the two were arrested on 07th October, 2019 under Section 69(1) of the CGST Act, 2017 and produced before Judicial Magistrate in Gurugram Court on 07th October, 2019. Court has sent them to judicial custody till 19th October, 2019. Further investigation in the matter is in progress.<\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Press Release dt. 09-10-2019]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested two persons who were found involved in fake invoices <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[37862,26374,37863],"class_list":["post-220637","post","type-post","status-publish","format-standard","hentry","category-hot_off_the_press","category-news","tag-fake-invoices-racket","tag-input-tax-credit","tag-section-1321b-c-of-central-goods-services-tax-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Two persons arrested for involving in fake invoices racket &amp; fraudulently availing Input Tax Credit | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Two persons arrested for involving in fake invoices racket &amp; fraudulently availing Input Tax Credit\" \/>\n<meta property=\"og:description\" content=\"Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested two persons who were found involved in fake invoices\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-09T12:15:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/mof-647_022117042319.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/\"},\"author\":{\"name\":\"Bhumika Indulia\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"headline\":\"Two persons arrested for involving in fake invoices racket &#038; fraudulently availing Input Tax Credit\",\"datePublished\":\"2019-10-09T12:15:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/\"},\"wordCount\":265,\"commentCount\":0,\"keywords\":[\"fake invoices racket\",\"Input Tax Credit\",\"Section 132(1)(b) &amp; (c) of Central Goods &amp; Services Tax Act\"],\"articleSection\":[\"Hot Off The Press\",\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/\",\"name\":\"Two persons arrested for involving in fake invoices racket & fraudulently availing Input Tax Credit | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"datePublished\":\"2019-10-09T12:15:03+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/09\\\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Two persons arrested for involving in fake invoices racket &#038; fraudulently availing Input Tax Credit\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_1\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Two persons arrested for involving in fake invoices racket & fraudulently availing Input Tax Credit | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/","og_locale":"en_US","og_type":"article","og_title":"Two persons arrested for involving in fake invoices racket & fraudulently availing Input Tax Credit","og_description":"Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested two persons who were found involved in fake invoices","og_url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2019-10-09T12:15:03+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/mof-647_022117042319.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/"},"author":{"name":"Bhumika Indulia","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"headline":"Two persons arrested for involving in fake invoices racket &#038; fraudulently availing Input Tax Credit","datePublished":"2019-10-09T12:15:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/"},"wordCount":265,"commentCount":0,"keywords":["fake invoices racket","Input Tax Credit","Section 132(1)(b) &amp; (c) of Central Goods &amp; Services Tax Act"],"articleSection":["Hot Off The Press","News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/","url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/","name":"Two persons arrested for involving in fake invoices racket & fraudulently availing Input Tax Credit | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2019-10-09T12:15:03+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Two persons arrested for involving in fake invoices racket &#038; fraudulently availing Input Tax Credit"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/220637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=220637"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/220637\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=220637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=220637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=220637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}