<h1>Delhi GST Scam: Two Arrested for Rs. 25 Crore Fraud Using Fake Invoices and Firms u/s 132 CGST Act 2017.</h1> Central GST Delhi North Commissionerate uncovered a fraudulent scheme involving fake invoices without actual goods and services supply. Two individuals have been arrested and remanded to 14 days of judicial custody. They operated 19 fake firms to fraudulently claim Input Tax Credit (ITC), defrauding the Exchequer of approximately Rs. 25 crores through invoices amounting to Rs. 137 crores. The operation, based in Azadpur, Delhi, involved fake invoices and other incriminating materials. The accused are charged under Section 132 of the CGST Act 2017, with investigations ongoing to identify further participants in the fraud.