The Anti-Evasion Branch of the Central Goods and Services Tax, Delhi South Commissionerate, has arrested the Director of a private limited company for fraudulent availment of Input Tax Credit (ITC) amounting to 6.53 crore rupees through bogus invoices of 36.28 crore rupees. The Finance Ministry said that the investigation has revealed that the company had availed inadmissible ITC on the basis of invoices issued by multiple firms, some of which were found to be non-existent, non-functional, or having suspended/cancelled GST registrations.

Field verification in the case confirmed that certain suppliers were bogus entities with no genuine business activity at their declared places of business. Further inquiry established that the ITC was availed without actual receipt of goods and was utilised for discharge of GST liability, in contravention of the provisions of the Central Goods and Services Tax Act. The accused was arrested and produced before the Duty Magistrate and has been remanded to judicial custody for 14 days.