ED attaches ₹36.47 lakh properties in Arunachal Pradesh fake ITC case
Synopsis
The ED has attached ₹36.47 lakh in bank balances and a commercial plot in Arunachal Pradesh, tracing funds to a ₹116 crore fake ITC network built on fictitious invoices and shell entities. Cumulative attachments in the case now total ₹3.66 crore, with a chargesheet already filed and investigation ongoing.
Key Takeaways
The Enforcement Directorate provisionally attached properties worth ₹36.47 lakh under PMLA, 2002 via an order dated 11 August .
Attached assets include bank balances and a commercial plot in Naharlagun's B-Sector , Papum Pare district, Arunachal Pradesh.
M/s Shree Ram Enterprises allegedly generated ₹116 crore in fake ITC during 2022–23 using fictitious invoices and shell entities.
Downstream beneficiaries include M/s Yalpu Enterprise , M/s Zee Engineering and Construction , and M/s Angela Enterprises .
Earlier attachments of ₹3.30 crore in the same case have been confirmed by the Adjudicating Authority; a chargesheet has been filed before the Special PMLA Court .
Cumulative provisional attachments in the case now stand at approximately ₹3.66 crore .
The Enforcement Directorate (ED) has provisionally attached movable and immovable properties worth ₹36.47 lakh under the Prevention of Money Laundering Act (PMLA), 2002, in connection with a fraudulent Input Tax Credit (ITC) availment and layering case in Arunachal Pradesh. The attachment order, dated 11 August, was issued by the ED's Itanagar Sub-Zonal Office.
What Was Attached
The attached assets include bank balances and a commercial plot located in the B-Sector of Naharlagun in Papum Pare district, Arunachal Pradesh. The bank balance of M/s Sun Force Solar Private Limited has been attached as direct proceeds of crime, traceable to tainted funds.
Additional properties attached belong to individuals linked to downstream beneficiary firms: Tatum Teli Comdir (linked to M/s Yalpu Enterprise, valued at ₹47.01 lakh), Likha Nap (linked to M/s Zee Engineering and Construction, valued at ₹25.03 lakh), and Kotu Bui (linked to M/s Angela Enterprises, valued at ₹10 lakh).
How the Fraud Operated
The ED initiated its investigation on the basis of an FIR registered by the Bureau of Investigation (Economic Offences) Police Station, Guwahati, against M/s Amit Traders and others under the Indian Penal Code.
According to the agency, M/s Shree Ram Enterprises fraudulently generated ITC of approximately ₹116 crore during the 2022–23 financial year through fictitious invoices, with no actual supply of goods or services. Of this, around ₹41.43 crore in fake ITC was routed through a web of non-existent shell entities and passed on to various downstream beneficiaries, who then availed the fraudulent credit.
Prior Action in the Same Case
This is not the first attachment in the case. The ED had earlier provisionally attached properties valued at ₹3.30 crore in the same matter — an order since confirmed by the Adjudicating Authority under the PMLA. The agency has also filed a chargesheet before the Special PMLA Court.
With the latest action, the cumulative value of provisionally attached properties in the case now stands at approximately ₹3.66 crore.
Investigation Ongoing
The ED has confirmed that further investigation in the matter is continuing. The case underscores a broader national crackdown on GST fraud networks, where shell entities are used to generate and pass on fake ITC without any underlying commercial transactions — draining government revenue through layered financial structures.
Point of View
Which points to the limits of asset recovery in cases where proceeds have already been dispersed or consumed. The ED's sequential attachment strategy — filing charges first, then widening the net — is methodical, but the gap between the alleged fraud quantum and recovered value raises questions about how much of the public revenue loss will ever be clawed back.
NationPress
13 Aug 2026
Frequently Asked Questions
What is the Arunachal Pradesh fake ITC case about?
It is a GST fraud case in which M/s Shree Ram Enterprises allegedly generated around ₹116 crore in fraudulent Input Tax Credit during 2022–23 using fictitious invoices and a network of shell entities, without any actual supply of goods or services. The fake ITC was then passed on to downstream beneficiaries who availed it.
What properties has the ED attached in this case?
The ED has attached bank balances and a commercial plot in Naharlagun's B-Sector, Papum Pare district, Arunachal Pradesh, valued at ₹36.47 lakh. The assets are linked to M/s Sun Force Solar Private Limited, M/s Yalpu Enterprise, M/s Zee Engineering and Construction, and M/s Angela Enterprises.
What is the total value of properties attached in the case so far?
Cumulative provisional attachments in the case now stand at approximately ₹3.66 crore. An earlier attachment of ₹3.30 crore in the same case has already been confirmed by the Adjudicating Authority under the PMLA.
Has any chargesheet been filed in the case?
Yes. The ED has filed a chargesheet under the PMLA before the Special PMLA Court in connection with this case. Investigation is ongoing and further attachments remain possible.
How did the ED begin its investigation into this fraud?
The ED initiated its probe based on an FIR registered by the Bureau of Investigation (Economic Offences) Police Station in Guwahati against M/s Amit Traders and others under the Indian Penal Code.
