In a significant crackdown on financial fraud, the Noida Police Cyber Cell arrested a 27-year-old accountant on Thursday for orchestrating a sophisticated scam involving fake invoices worth a staggering Rs 11 crore. The accused allegedly used these forged documents to fraudulently claim nearly Rs 2 crore in Goods and Services Tax (GST) refunds from the government.
The Unravelling of a Multi-Crore Scam
The elaborate fraud came to light after a representative from a Noida-based company approached the police on August 2 with a formal complaint. The complainant alleged that their company's GST identification and password had been misused to upload a large volume of fabricated invoices onto the official portal. These fake bills, with a total value of Rs 11 crore, were then used to apply for illegitimate income tax returns and GST refunds.
Following the complaint, a case was registered under multiple sections. The charges included cheating, forgery, and criminal conspiracy under the Bharatiya Nyaya Sanhita (BNS)—specifically sections 319(2), 318(4), 336(3), 338, 340(2), 352, 351(2), 351(3), and 61(2). Additionally, section 66C of the Information Technology Act was invoked for the offence of identity theft.
Arrest and Interrogation Reveals Network
The police swiftly identified and apprehended the accused, Abdul Razik, also known as Abdul Razzaq. A native of Bihar, Razik was residing in Delhi's Batla House and was employed as an accountant with the complainant's firm in Noida. During his interrogation, a detailed modus operandi and the involvement of a larger network were uncovered.
Razik confessed to handling GST-related claims at his workplace. He revealed that he was introduced to the world of GST fraud by a man named Abhinav Tyagi, whom he met during his visits to the GST office. Tyagi allegedly propositioned him, offering a 1% commission for finding buyers who needed fake GST invoices. Tyagi has already been arrested in connection with the case.
The police investigation found that Razik acted as a middleman. He would procure forged GST bills from Tyagi and sell them to various "customers" seeking to inflate input tax credits or claim false refunds. From the proceeds of this illegal trade, Razik would keep approximately Rs 1 lakh as his commission per transaction and pass the remaining amount to Tyagi.
Ongoing Investigation and Seized Evidence
Authorities have seized crucial evidence from the accused, including a mobile phone and a collection of the forged GST bills used in the scam. The Noida Cyber Cell, led by Deputy Commissioner of Police Shavya Goyal, is now deepening its probe. The primary focus is to identify all the beneficiaries who purchased these fake invoices and to meticulously track the entire flow of the fraudulently obtained refund money.
This case highlights a growing concern over cyber-financial crimes targeting the national tax system. It exposes how insiders with knowledge of accounting and GST procedures can exploit systemic vulnerabilities for personal gain, causing significant revenue loss to the exchequer. The police have urged businesses to safeguard their GST credentials and regularly audit their filings to prevent such misuse.
