Nagaland: Central GST team nab 2for issuing fake invoices

Anti-evasion unit of the Central GST Commissionerate Dimapur, during investigation, arrested two GST registered taxpayers on December 11, 2025 at Dimapur and produced before the Court for issuing fake invoices without actual supply of goods and thereby evading tax.
Central GST Commissionerate Dimapur informed that the two arrested identified as one Nazmul Islam and Jamal Ahmed Tapadar own firms dealing with trading of Pan Masala.
It said that their firms were found non-existent at their declared places of business and further verification revealed that the documents submitted for obtaining GST registration were fabricated and false.
During scrutiny of GSTN data and return filings, Central GST Commissionerate Dimapur said it was revealed issuance of fake invoices and reflection of outward supplies without actual movement of goods, resulting in wrongful passing of fraudulent Input Tax Credit (ITC).
Nazmul Islam proprietor of M/s S.N. Pan Shop was found evading tax amounting to approximately Rs 5 crore while Jamal Ahmed Tapadar, who owned M/s J.A.T. Pan Shop and controlled M/s Toshini Store, was found evading tax amounting to Rs 6.24 crore.
Verification of e-way bill data for the outward supplies declared by their firms revealed multiple discrepancies.
The vehicle numbers, routes and movement patterns were inconsistent and did not originate from or pass through Dimapur.
The Commissionerate added that this further corroborated the fact that no actual movement of goods took place. Furthermore, the Commissionerate stated that no financial records could be produced to support the high volume of transactions reported in their GST returns.
Based on the above facts, Nazmul Islam and Jamal Ahmed Tapadar were found to have committed offences under Section 132(1)(b) (Issuing invoice or bill without supply of goods or services) and Section 132(1)(f) (Falsifying or substituting financial records or producing fake documents with the intention to evade tax) which are cognizable and non-bailable offences under the CGST Act, 2017.
The Commissionerate stated that further investigation was under progress.