<h1>Fraudulent input tax credit scheme uncovered, leading to arrests and ongoing criminal investigation under GST offences.</h1> Intelligence-led inspections of three registered entities revealed creation of bogus firms to generate goods-less invoices and circulate ineligible Input Tax Credit, with recovered documents and confessions indicating fraudulent claiming and passing of ITC without actual supplies. The operation identified substantial tax evasion and implicated persons for offences under 132(1)(b) and 132(1)(c) of the CGST Act; arrests were made and further investigation continues.