In a major crackdown, the Central Bureau of Investigation (CBI) conducted raids at seven locations in Bihar and Jharkhand as part of an investigation into a ₹100 crore GST refund scam. The investigation focuses on allegations of fraudulent tax refund claims facilitated through false export bills. Five customs officials are under scrutiny, including Ranvijay Kumar, Additional GST Commissioner of Patna.
Searches were carried out in Patna, Purnia, Jamshedpur, Nalanda, and Munger, resulting in the recovery of seven gold biscuits, weighing 100 grams.
The investigation was triggered by an abnormal increase in the export of tiles and automobile parts to Nepal from the Jaynagar, Bhimnagar, and Bhittamore Land Custom Stations (LCS) during the fiscal year 2022-23. This unusual trend raised suspicions, prompting a thorough investigation.
Preliminary investigations by the CBI indicate that approximately 30 exporters were involved in claiming fraudulent GST refunds by submitting fake export bills from these border custom stations. These bills were deliberately valued below ₹10 lakh, allowing customs superintendents to approve them without needing higher authority.
The CBI’s FIR alleges the direct involvement of Customs Superintendent Neeraj Kumar and Manmohan Sharma of Jaynagar, Tarun Kumar Sinha and Rajiv Ranjan Sinha of Bhimnagar, along with Additional Commissioner Ranvijay Kumar. These officials are accused of accepting bribes in exchange for approving false bills, which provided significant GST refund benefits to exporters. Ganga Singh, a clearing agent based in Kolkata, has also been identified as a key conspirator.
The officials are alleged to have facilitated approximately ₹800 crore in fraudulent exports, involving goods subject to 28% and 18% GST rates. As a result, they were able to fraudulently obtain refunds totaling around ₹100 crore.
During the investigation, 4,161 e-way bills related to the exports were reviewed. The bills listed vehicles such as two-wheelers, buses, and even ambulances. However, none of these vehicles were found to match the data in the Sashastra Seema Bal (SSB) database.
The CBI alleges that Additional Commissioner Ranvijay Kumar deliberately ignored the irregular rise in exports and verbally instructed his subordinates to issue Let Export Orders (LEOs). It is alleged that he provided false shipping details, either personally or through the clearing agent, Ganga Singh.
This CBI operation and the ongoing preliminary inquiry have revealed a sophisticated network of customs officials and private exporters who were exploiting the government system to steal taxpayers’ funds.
