The Department of Revenue has asked the data analytics wing to scrutinise all the past and pending refund claims for inverted duty structure as the Revenue has identified 931 cases of fraudulent GST refund claims. According to sources, the taxpayers who have purchased goods from tax-evading non-filers would face the scrutiny from the Department. The bogus ‘manufacturers’ created in Uttarakhand were making supplies to other fictitious entities and retailers in Gujarat, Maharashtra and Tamil Nadu. The data analytics identified such cases involving fake invoicing and fraudulent tax credits, which have been encashed through the facility of IGST refunds, the sources said.
