Two Arrested For Defrauding Government Exchequer Of Over Rs 392 Crore In Delhi Two Arrested For Defrauding Government Exchequer Of Over Rs 392 Crore In Delhi The investigations indicated that a layer of fictitious intermediatory companies was created to pass on bogus ITC from non-existent firms to the companies of the Essel Group This was apparently done to enable the Essel Group to avail inadmissible ITC: Finance Ministry New Delhi: Central Goods and Services Tax (CGST) East Delhi Commissionerate on Friday arrested two men after unearthing a big network of fictitious firms working to generate and avail fake Input Tax Credit (ITC) of the GST.