Ahmedabad: The Directorate General of GST Intelligence (DGGI), Ahmedabad Zonal Unit, has arrested two Rajkot-based individuals for allegedly orchestrating a fake billing scam involving fraudulent availment and transfer of input tax credit (ITC) amounting to ₹102.25 crore.

The accused, Vaibhav Boricha and Jatin Sakariya, were taken into custody under Section 69 of the CGST Act, 2017, after coordinated searches were carried out at several premises connected to them and their associates. Officials stated that incriminating documents, mobile phones and other electronic devices seized during the raids are currently under scrutiny.

According to the DGGI, the duo allegedly operated 23 shell entities, of which 14 were actively used to generate bogus tax invoices. The probe has so far revealed that invoices worth approximately ₹545 crore were issued without any actual supply of goods. Sakariya is said to have handled GST registrations, return filings and coordination with beneficiary firms, while facilitating fake invoicing to enable wrongful ITC claims. Investigators further found that angadia firms were allegedly used as channels for routing and recycling cash. DeshGujarat