Central Goods and Services Tax (CGST) Delhi South Commissionerate has arrested a father and son duo for fraudulent availment of Input Tax Credit (ITC) of around ₹8.52 crore. The accused availed ineligible ITC through bogus invoices of ₹199.90 crore without actual receipt of goods. Searches at the principal place of business and residences uncovered non-existent premises with minimal activity.