As per Section 132 of the CGST Act, issuance of an invoice or bill without supply of goods and wrongful availment or utilization of Input Tax Credit is a cognizable and non-bailable offence if the amount involved is over Rs 5 Crores.
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Central Tax, GST Delhi East Commissionerate arrested a Shahdara based father son-duo on 22.05.2018 in case of fraudulent issuance of Input Tax Credit invoices involving evasion of approximately Rs. 28 Crores relating to Copper industry.