New Delhi, Jan 15 (BVI) CGST Delhi South Commissionerate has arrested two persons on charges of fraudulent availment of Input Tax Credit (ITC) of around ₹8.52 crore through bogus invoices of ₹199.90 crore.
The Anti-Evasion Branch of the Central Goods & Services Tax (CGST) Delhi South Commissionerate carried out searches on January 12-13, 2026, at the principal place of business, additional sites, and residences and uncovered closed/non-existent premises with minimal activity, said an official statement.
Statements recorded under Section 70 of CGST Act 2017 revealed the proprietor’s father-controlled operations and admitted fake ITC claims, the statement said.
“The persons arrested i.e. proprietor and his father were found to be direct beneficiaries of this evasion. The offence is punishable under Section 132 of the CGST Act, 2017,” it added.
The persons arrested were produced before the Duty Magistrate and have been remanded to judicial custody for 14 days, the statement said.
Investigation is ongoing to trace the flow of funds and identify any additional beneficiaries. (BVI)
