<span style="color: #222222;">Central Goods and Service Tax (CGST) office of Delhi West and North have busted a racket of issuance of invoices without actual supply of goods. </span><br />'' <br />'' <span style="color: #222222;">The taxpayer availed fraudulent Input Tax Credit for seeking IGST Refunds from Customs formations. </span><br />'' <br />'' <span style="color: #222222;">Investigations revealed a novel modus operandi wherein the taxpayer showed supplies to SEZ for claiming a fraudulent refund from CGST formations.  </span><br />'' <br />'' <span style="color: #222222;">Four persons have been arrested and remanded to Judicial Custody for 14 days by Delhi's Patiala House Courts. </span><br />'' <br />'' <span style="color: #222222;">Prima facie, fraudulent ITC of 195 crores rupees has been passed on using invoices involving an amount of  847 crore rupees. </span>