<h1>Delhi West Commissionerate Busts 30 Fake Firms, Arrests One for Fraudulent GST Claims Exceeding Rs. 50 Crore u/s 132.</h1> The CGST Delhi West Commissionerate uncovered a network of over 30 fake firms and arrested an individual during a special operation targeting fraudulent GST registrations. Multiple entities were registered at a single address, but the premises' owner denied knowledge of these firms. Investigations revealed no actual movement of goods from the address. The arrested individual had acquired KYC details under false pretenses and created fake firms, selling them for cash. These firms fraudulently claimed ineligible Input Tax Credit exceeding 50 crore. The individual was charged under Section 132 of the CGST Act, 2017, and is in judicial custody as investigations continue.