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<h1>Input tax credit fraud leads to arrest and remand, investigations continue under criminal GST provisions.</h1> Detection of a scheme to avail and pass on inadmissible input tax credit through goods-less invoices led to enforcement by the Anti Evasion branch of CGST Delhi (West). Primary beneficiary firms in the metal scrap trade were identified, and their proprietor admitted involvement. Criminal allegations were framed under Section 132 of the CGST Act, with the accused arrested and remanded to judicial custody; investigations are ongoing.