Case Registered Against Group for Using Fake Documents and GST Invoices

Introduction

The Crime Branch of Delhi Police has exposed a serious case of GST fraud, where a group of individuals allegedly submitted fake documents and manipulated the legal process to reinstate cancelled GST registrations. This case reveals how such frauds can affect government revenue and shows the need for stronger verification systems.

Key Highlights of the Case

Case Registration and Accusations

Delhi Police registered a case against a syndicate (group) accused of:

Forging official documents.

Filing fake GST invoices.

Misusing court procedures to restore GST registrations that were earlier cancelled.

Role of DGGI (Directorate General of GST Intelligence)

DGGI conducted an early investigation and found that:

The group created fake documents and manipulated court procedures.

Their goal was to fool the court and the tax department, making it look like their GST registrations were wrongly cancelled.

How the Fraud Was Done

Filing Fake Petitions

Four writ petitions (legal requests) were filed in court.

These were made by people whose GST registrations had been cancelled.

The petitions were supported by forged SCNs (Show Cause Notices) – documents that are supposed to be issued by the GST department asking for clarification.

Use of Fake Notices

The fake SCNs were edited versions of real documents.

They were made to hide the real reasons for GST registration cancellation.

Based on these false documents, the courts gave orders that helped in restoring the GST registrations.

Discovery of the Fraud

Review by GST Department

The Central GST Delhi Commissionerate rechecked the cases and found:

At least four court orders were based on forged documents.

The documents were digitally edited and signed to look original.

This raised a red flag, leading the court to ask for a deeper investigation.

Formal Complaint and FIR

The court ordered the DGGI to file a detailed complaint with the Crime Branch.

After a full inquiry, an FIR (First Information Report) was filed under several sections of the Bharatiya Nyaya Sanhita (BNS):

Cheating [Section 318(4)]

Forgery of documents [Section 336(3)]

Forgery of valuable security [Section 338]

Using forged documents as genuine [Section 340(2)]

Conspiracy [Section 61]

Conclusion

This case is a strong example of how some individuals misuse the legal system and tax rules for personal gain. It highlights the importance of document verification, strict investigation, and coordination between departments like DGGI and Delhi Police.

Such frauds hurt the economy by reducing government revenue and must be dealt with firmly. The government's quick action in this case shows that fraud will not go unnoticed.