<h1>Fraudulent Input Tax Credit leads to arrests under CGST offence provisions; investigation into shell firm invoice racket continues.</h1> Allegations concern the fraudulent availing and passing of Input Tax Credit through fictitious suppliers and forged registrations, with the recipient firm found non operational. Two directors were arrested under CGST procedural provisions for offences under the criminal clauses of the CGST regime related to false invoices and tax evasion, produced before the magistrate and remanded to judicial custody. Investigation continues to identify other beneficiaries and operators of the fake invoice racket.