GST Intelligence Raids Guwahati Contractor Shiva Harlalka Over Suspected Tax Irregularities Under Assam GST Act

STAFF REPORTER

GUWAHATI: The GST Intelligence and Enforcement Unit, Assam, launched an inspection, search and seizure operation at the premises of a Guwahati-based contractor following the detection of alleged irregularities in tax-related records.

The operation was carried out under Section 67(2) of the Assam GST Act, 2017 at the principal place of business of M/s Shiva Harlalka at AT Road in Chatribari.

Officials said the action followed the identification of several discrepancies in the taxpayer's GST profile, including issues linked to return filing, alleged use of credit notes to reduce tax liabilities and suspected suppression of turnover. The investigation team scrutinised documents and examined digital devices belonging to the taxpayer as part of the ongoing verification process.

Authorities stated that the taxpayer is a first-class works contractor who had executed projects for departments including the Public Works Department (PWD), Water Resources Department and the National Highways and Infrastructure Development Corporation Limited (NHIDCL). Officials added that multiple contracts had been awarded to the firm over the past decade.

Sources further indicated that the contractor was also involved in an arbitration matter before a court with Sadguru Engineers and Allied Services Private Limited. The investigation remained in progress as officials continued to examine financial and business records.

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