The Central Bureau of Investigation (CBI) has initiated a crackdown on a ₹100 crore Goods and Services Tax (GST) refund fraud, conducting raids at seven locations in Bihar and Jharkhand. The investigation centers on alleged fraudulent tax refunds facilitated through the use of fake export bills. Five customs officials are under scrutiny, including Additional GST Commissioner Ranvijay Kumar.
The raids, conducted in Patna, Purnea, Jamshedpur, Nalanda, and Munger, led to the recovery of assets including seven gold biscuits, totaling 100 grams.
The scheme was exposed when an unusual surge in exports of tiles and automobile parts to Nepal from the Jaynagar, Bhimnagar, and Bhittamore Land Customs Stations (LCS) was noted in 2022-23. This anomaly prompted an investigation.
Initial findings suggest that around 30 exporters obtained GST refunds fraudulently by submitting forged export documentation from these border customs stations. These exporters allegedly used export bills under ₹10 lakh to bypass the need for senior-level approval.
The CBI’s First Information Report (FIR) identifies customs superintendents Neeraj Kumar and Manmohan Sharma of Jaynagar, Tarun Kumar Sinha and Rajiv Ranjan Sinha of Bhimnagar, and Additional Commissioner Ranvijay Kumar as directly implicated in the scam. These officials are accused of accepting bribes to approve fraudulent bills, enabling exporters to benefit from significant GST refunds. Kolkata-based clearing agent Ganga Singh is also implicated as a key conspirator.
The CBI’s probe revealed that officials fabricated approximately ₹800 crore worth of exports, encompassing goods subject to 28% and 18% GST slabs, resulting in about ₹100 crore in fraudulent refunds.
The investigation also revealed that 4,161 e-way bills were submitted to falsely represent exports, including vehicles such as two-wheelers, buses, and ambulances. However, none of these vehicles could be verified against the SSB (Sashastra Seema Bal) database.
The CBI alleges that Additional Commissioner Ranvijay Kumar deliberately overlooked the unusual spike in exports, directing subordinate officers to approve the LEO (Let Export Order) verbally. It is alleged that he himself, or through clearing agent Ganga Singh, provided false shipping information.
The CBI’s actions have exposed a coordinated effort involving customs officials and private exporters who exploited governmental procedures to steal taxpayer funds.