The Central Bureau of Investigation (CBI) has launched an investigation into a ₹100 crore GST refund scam, conducting raids at seven locations across Bihar and Jharkhand. The probe centers on allegations of illegal tax refund claims obtained through the use of fraudulent export bills. Five customs officials are under scrutiny, including Ranvijay Kumar, the Additional GST Commissioner of Patna.
Searches were conducted in Patna, Purnia, Jamshedpur, Nalanda, and Munger. During the raids, the agency seized seven gold biscuits, weighing 100 grams.
The investigation began after an unusual increase in exports of tiles and automobile parts to Nepal was observed from the Jaynagar, Bhimnagar, and Bhittamore Land Custom Stations (LCS) during the 2022-23 fiscal year. This unusual activity prompted an in-depth investigation.
The CBI’s initial findings suggest that around 30 exporters exploited the system by submitting fake export bills from these border custom stations to claim GST refunds. These bills were reportedly valued under ₹10 lakh, allowing customs superintendents to approve them without requiring higher-level authorization.
The CBI’s First Information Report (FIR) names Customs Superintendent Neeraj Kumar and Manmohan Sharma of Jaynagar, Tarun Kumar Sinha and Rajiv Ranjan Sinha of Bhimnagar, and Additional Commissioner Ranvijay Kumar as direct participants in the scheme. It is alleged that these officials accepted bribes for approving the fraudulent bills, which enabled exporters to improperly obtain significant GST refunds. Ganga Singh, a clearing agent from Kolkata, is also identified as a key conspirator.
The CBI has stated that officials facilitated nearly ₹800 crore in fake exports, which involved goods subject to 28% and 18% GST rates. Consequently, they illegally obtained approximately ₹100 crore in refunds.
The investigation examined 4,161 e-way bills related to the alleged exports. The bills detailed the use of vehicles like two-wheelers, buses, and even ambulances. However, a verification process revealed that none of these vehicles matched the records of the Sashastra Seema Bal (SSB).
The CBI alleges that Additional Commissioner Ranvijay Kumar intentionally disregarded the abnormal increase in exports and verbally instructed his subordinates to issue Let Export Orders (LEOs). He allegedly provided false shipping details, either directly or through the clearing agent, Ganga Singh.
The CBI’s raids and the preliminary investigation have exposed a coordinated network of customs officials and private exporters, who misused the government system to defraud taxpayers.