Nagaland: CGST Dimapur busts Rs 53 cr GST fraud; 1 held

In a major GST evasion case involving over Rs. 53 crore, the Anti-Evasion Unit of the Central GST Commissionerate, Dimapur, arrested a mining company director for allegedly issuing and receiving fake invoices without actual supply of goods.
The Unit arrested one Atiqur Rahman Barbhuiya, director of two firms- M/s Bendangtoshi Mining Pvt Ltd (GSTIN-13AAKCB8710H1ZT) and M/s Kevitho Mining Pvt Ltd (GSTIN-13AAJCK6227F1ZP)- for alleged GST fraud involving fake invoicing without actual supply of goods.
In a statement, Central GST Commissionerate, Dimapur said Barbhuiya, whose firms deal in the supply of coal and coke, was found to have issued and received invoices without actual supply or receipt of goods. During inspection, both firms were found non-existent or non-operational at their declared premises.
Scrutiny of GST returns revealed issuance and receipt of fake invoices without movement of goods, resulting in fraudulent passing on and availing of Input Tax Credit (ITC) amounting to Rs. 27.52 crore and Rs. 25.76 crore respectively. The Commissionerate said that the taxpayer failed to produce supporting documents such as e-way bills, transport documents, and corresponding bank statements related to the invoices issued and received.
Based on the findings, it said that Barbhuiya was found to have committed offences under Section 132(1)(b) (issuing invoice or bill without supply of goods or services) and Section 132(1)(c) (fraudulently availing Input Tax Credit) of the CGST Act, 2017. These offences are cognizable and non-bailable.
Accordingly, he was arrested on January 10, 2026, at Dimapur and produced before the competent court.
This is the second case in recent months in which CGST Dimapur has arrested individuals involved in tax fraud and offences under the GST Act. Further investigation is underway.
It may be recalled that the Anti-Evasion Unit of the Central GST Commissionerate Dimapur arrested two GST-registered taxpayers, Nazmul Islam and Jamal Ahmed Tapadar, on December 11, 2025, for issuing fake invoices without actual supply of goods.
Investigation revealed their firms, trading in pan masala, were non-existent and documents submitted for GST registration were fabricated. Nazmul Islam was found evading about Rs. 5 crore in taxes, while Jamal Ahmed Tapadar evaded Rs. 6.24 crore.