<h1>Fraudulent IGST refund claims lead to arrests under CGST and IGST provisions for use of benami firms.</h1> DGGI found newly opened proprietorship accounts and benami firms claiming IGST refunds without business or export records; fake invoices, lack of corresponding purchases, and absent e-way bill movements indicated fraudulent refund claims. Investigation identified two principal operators who controlled multiple sham firms and obtained identity documents fraudulently; searches recovered evidence across premises and arrests were made under Section 67 of the CGST Act read with Section 20 of the IGST Act, 2017, while further inquiry continues.