DGGI Busts Massive Fake Invoice Scam Involving Rs 351 Crore Transactions

Ahmedabad’s Directorate General of GST Intelligence (DGGI) has exposed a big fake Input Tax Credit (ITC) scam, the amount of which is said to be more than Rs 63 crore. In this case, Bhavesh Sahni, director of Delhi-based company Yoke Payment India Private Ltd, was arrested on April 2, 2026.

Investigation revealed that the company passed fake ITC of about Rs 63.21 crore. This work has been done in such a way that fake bills (invoices) have been issued without any actual service or supply of goods. Generally, under GST rules, any business can take credit for tax paid on the goods or services it purchases, but here this credit was taken completely based on fake documents.

According to officials, transactions (taxable value) worth about Rs 351.19 crore are involved in this entire case. The company gave such fake bills to many other firms so that they could show less tax liability. That is, the work was not done in reality, but taxes have been saved by showing it on paper. The investigation also revealed that the company was performing some genuine work, such as mobile recharge and bill payments, but correct tax invoices were not issued for these services. Due to these actions, the tax received by the government was also hidden.

According to sources, e-top-up transactions worth more than Rs 728 crore were done through the company, for which a tax of more than Rs 111 crore was payable. A large part of the amount is suspected of having been hidden. A case has been registered in this matter under Section 132(1)(b) of the CGST Act. It is a non-bailable offence. If the accused is found guilty, he can face a maximum jail term of up to 5 years.