<h1>Delhi Man Arrested for Rs. 94 Crore GST Fraud Using Fake Firms Under CGST Act Section 132(1)(b.</h1> CGST Delhi officials arrested an individual for orchestrating an input tax credit fraud of approximately Rs. 94 crore. The accused created and operated five fake firms using identification documents of associates to issue fraudulent invoices for goods like butter, ghee, and oil, thereby passing on inadmissible tax credits. During a search, officials found incriminating documents, including ATM cards and bank documents related to these dummy firms. The individual was charged under Section 132(1)(b) of the CGST Act, 2017, arrested on March 25, 2021, and placed in 14-day judicial custody. The CGST Delhi Zone has made 40 arrests in the financial year 2020-21 for GST evasion totaling Rs. 5,310 crore.