The Apex Office of the Commissionerate of State Goods and Services Tax (SGST), Assam, has arrested Ujjawal K. Agarwal in connection with a fake Input Tax Credit (ITC) fraud involving an estimated tax evasion of Rs12 crore. The detected turnover in the case is around Rs66 crore.
The investigation, part of the department’s ongoing crackdown on tax evasion, began on September 19, 2025, with inspections and searches conducted under Section 67(2) of the GST Act at Agarwal’s business, M/s BKS Enterprises, in Tinsukia. Despite repeated summons, Agarwal absconded and failed to appear before GST authorities.
A notice under BNSS 35(3) was issued for Agarwal to appear on October 3 at Kar Bhawan, Dispur, but he did not comply. Multiple phone calls also went unanswered.
With the help of Assam Police, GST officers traced Agarwal to a residence in Ankur Path, Guwahati, where he was reportedly hiding at a friend’s house. He was detained and brought to Kar Bhawan for interrogation regarding his alleged involvement in issuing fake ITC through bogus billing without supplying goods or services.
Agarwal was subsequently produced before the Chief Judicial Magistrate Court, Guwahati. His bail plea was rejected, and he was remanded to judicial custody for 14 days.
