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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available


2. New: “In Favour Of” filter added in Case Laws.
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<h1>CGST West Delhi Arrests Individual for Rs. 9 Crore Input Tax Credit Fraud Using Fake Invoices Under CGST Act.</h1> Officials from the CGST West Delhi arrested an individual for a Rs. 9 crore input tax credit fraud. The Anti Evasion branch discovered the fraud involving multiple firms created to exploit inadmissible input tax credits through fake invoices. The key firms involved were M/s Ishita Ispat and M/s H. M. Trading Company, with the individual operating as the proprietor and de facto operator. He admitted to the offenses under the CGST Act, leading to his arrest and a 14-day judicial custody. The Delhi Zone's efforts to curb GST evasion have led to the detection of Rs. 5,319.6 crore in fraud and 41 arrests this fiscal year.