<div style="color: #222222; font-family: arial, sans-serif; font-size: 12.8px;">The Central Goods and Services Tax Delhi East Commissionerate has arrested a Shahdara-based father-son duo in case of fraudulent issuance of Input Tax Credit invoices involving evasion of approximately 28 crore rupees relating to copper industry. It is the first case of arrest in Delhi, under the new tax regime that came into force on 1st July last year. Searches were conducted at several places during which various incriminating documents and evidence were found. Investigation that followed revealed the involvement of the father and son.</div>''<div style="color: #222222; font-family: arial, sans-serif; font-size: 12.8px;"><span style="white-space: pre-wrap;"><br />''</span>As per Section 132 of the CGST Act, issuance of an invoice or bill without supply of goods and wrongful availment or utilisation of input tax credit is a cognizable and non-bailable offence if the amount involved is over 5 crore rupees.</div>''<div style="color: #222222; font-family: arial, sans-serif; font-size: 12.8px;"><span style="white-space: pre-wrap;"><br />''</span>Further investigations are underway and the quantum of evasion is likely to go up. Officers are not ruling out the possibility of existence of several other fake firms.</div>''<div style="color: #222222; font-family: arial, sans-serif; font-size: 12.8px;"><br />''</div>