Shimla: A major Goods and Services Tax (GST) fraud involving fake invoices worth around ₹231 crore has come to light in Himachal Pradesh, with a fraudulent GST registration allegedly obtained using forged documents in the name of a deceased person.
The case was detected by the Himachal Pradesh GST Enforcement Wing, South Zone, Parwanoo, prompting the State Tax and Excise Department to initiate a detailed investigation. A team of three Assistant Commissioners from Paonta Sahib in Sirmaur district has been assigned to investigate the matter.
According to the preliminary investigation, a resident of Nichar in Kinnaur district allegedly obtained a GST registration by submitting a forged rent deed and electricity bill in the name of a deceased individual. The registration was subsequently allegedly used to issue fake GST invoices worth approximately ₹231 crore between January and June 2026.
The investigation has also uncovered an alleged IGST fraud of ₹41.61 crore, adding to the seriousness of the case.
₹32 crore purchases shown from Delhi, Haryana
Departmental findings indicate that purchases worth around ₹32 crore from states including Delhi and Haryana were recorded through the allegedly fraudulent firm. However, the tax deposited through cash was reportedly only ₹247.
The huge gap between the reported transactions and the actual tax deposited has raised serious questions regarding the authenticity of the firm’s operations and the transactions recorded through its GST registration.
After detecting the suspected irregularities, the GST Enforcement Wing immediately suspended the concerned GST number. An Input Tax Credit (ITC) balance of approximately ₹10.60 lakh in the cash ledger has also been blocked.
As part of the investigation, authorities have frozen the accused’s bank account in Kinnaur. The bank management has been directed to provide complete details of the documents submitted during account opening, along with the associated Know Your Customer (KYC) information.
Investigators are examining the GST registration documents, financial transactions, purchase records and other relevant details to establish the extent of the alleged fraud and identify any other persons or entities that may have been involved.
A team comprising three Assistant Commissioners from Paonta Sahib, Sirmaur, is conducting the ongoing investigation. Officials are also examining the manner in which the alleged forged documents were used to secure the GST registration and facilitate transactions running into hundreds of crores.
