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Evasion Probe Two Neokred Execs Sent To Judicial Custody The Times Of India

Two Neokred executives were sent to 14-day judicial custody on May 23, 2026, for alleged GST evasion of ₹23 crore.

A GST evasion probe has resulted in two executives from Neokred being sent to judicial custody. The arrests follow investigations into fraudulent activities involving Input Tax Credit (ITC) claims. Authorities allege the executives created fake invoices to avail of undue ITC benefits, causing a loss of ₹23 crore to the exchequer. The Directorate General of GST Intelligence (DGGI) initiated the investigation based on data analytics and risk assessment, uncovering a network of shell companies used to generate bogus invoices without actual supply of goods or services. The accused will remain in judicial custody for 14 days while the investigation continues, potentially leading to further arrests and recovery of evaded taxes. This action underscores the government's commitment to clamping down on GST fraud and ensuring compliance.

Section 132 of the CGST Act, 2017 prescribes penalties for GST evasion, including imprisonment and fines. Rule 86A of the CGST Rules allows authorities to block fraudulently availed ITC. Non-compliance can lead to provisional attachment of assets under Section 83 of the CGST Act.

Tax authorities are increasingly using data analytics to identify potential GST evaders, making it crucial for businesses to maintain accurate records and conduct thorough due diligence. The risk of prosecution under Section 69 of the CGST Act for offenses exceeding specified thresholds is a significant deterrent. Companies should proactively conduct GST audits to identify and rectify any discrepancies.

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Neokred executives sent to 14-day judicial custody on May 23, 2026
₹23 crore GST evasion via fraudulent ITC claims alleged
DGGI investigation uncovered shell companies and fake invoices

This case highlights the increasing scrutiny on ITC claims and the severe consequences of GST evasion, impacting businesses and their financial health. CAs and CFOs must ensure robust internal controls to prevent fraudulent activities and maintain compliance.

Action Required
Review ITC claims and vendor due diligence processes to ensure compliance with GST regulations immediately.
Can a GST officer arrest without a warrant?
Yes, under Section 69 of the CGST Act, 2017, a GST officer can arrest a person if they have reason to believe that the person has committed an offense punishable under Section 132 of the Act, where the amount of tax evaded exceeds a specified limit. However, the arrest must be made following the procedures outlined in the Code of Criminal Procedure.
Is GST applicable on services provided to SEZ units?
Supplies to SEZ units are considered zero-rated supplies under the IGST Act, 2017. This means that while GST is technically applicable, the supplier can claim a refund of the tax paid on inputs used in providing the services, or they can supply the services without charging GST under a Letter of Undertaking (LUT).

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