One arrested for fraudulently availing ITC of around ₹ 45 crore

On the basis of intelligence received by Anti-Evasion branch of CGST Delhi South Commissionerate, the officers have booked a case against M/s. Sunflame Trading Pvt. Ltd., M/s Atlantic International Trading Pvt. Ltd., and M/s. Blue Star International Pvt. Ltd.,M/s Blue Evolution Private Limited and M/s White Mountain Trading Private Limited having their Principal Place of Business at G-56, Green Park, New Delhi-110016 for incorrectly availing ITC issued on the GSTIN of fake/ dummy firms and getting refund of ITC on the strength of such fake Invoices.

From preliminary scrutiny of the seized documents, the data/information available on E-way Portal/GSTN portal, it is found that Sh. Avijeet Saluja( Director) and Smt. Lupita Saluja ( Director) created five bogus export firms namely M/s. Sunflame Trading Pvt. Ltd., M/s Atlantic International Trading Pvt. Ltd., New Delhi-110016 and M/s. Blue Star International Pvt. Ltd., M/s Blue Evolution Private Limited and M/s White Mountain Trading Private Limited and have availed refund of ₹ 45 Crore approx. on strength of fake invoices providing fabricated information on E-way Bill Portal. During course of investigation, it was found that all the most of  suppliers of the above said 5 firms were either found non-existent at the declared principal place of business or the address given in the GST registration was fabricated/ non-existing.

Shri Avijeet Saluja, Director and one of the main the main beneficiaries of the activities of the firms, has been arrested on 10.12.2020 and was produced before the Hon’ble CMM, Patiala House Courts on 11.12.2020, after the medical examination and COVID test.  Shri Avijeet Saluja has been sent to judicial custody for 14 days by the Hon’ble Metropolitan Magistrate. Further investigations are in progress.

Firm action has been taken by CGST Delhi Zone in this financial year i.e. 2020-21, has resulted in detection of GST evasion of 3542.02 Crores and 14 accused have been arrested so far.