<h1>Fraudulent Input Tax Credit claims led to IGST refund abuse and criminal enforcement action including arrests and ongoing investigations.</h1> Exporters claimed Input Tax Credit on invoices from non existent or shell suppliers, used that ITC to pay IGST on alleged exports, and obtained IGST cash refunds; enforcement searches established that suppliers issued only bills without supplying goods, leading to arrests and ongoing investigations to quantify liabilities and pursue criminal and recovery measures.