<h1>Delhi CGST Busts Rs. 134 Crore ITC Fraud; Mastermind Used Fake e-Way Bills, Charged u/s 132(1)(c.</h1> Delhi CGST officials arrested an individual for fraudulently claiming Input Tax Credit (ITC) worth Rs. 134 crore under the Goods and Services Tax (GST). The investigation revealed a network of fictitious exporters, including a company identified as M/s Vibe Tradex, involved in exporting goods like Pan Masala and FMCG items. The mastermind, an MBA graduate, orchestrated the scheme using fake e-Way Bills indicating goods movement in cities like Gujarat and Maharashtra, while the goods never entered Delhi. The accused has been charged under Section 132(1)(c) of the CGST Act, 2017, and is in judicial custody for 14 days, with further investigations ongoing.