The respondent relied on corroborative material including WhatsApp chats, multiple bank accounts in the names of fake firms, diversion and withdrawal of funds, and admissions by end beneficiaries regarding availing fake ITC through the petitioner. Amit Mehra, as well as cheque books of numerous banks accounts with different banks, along with some stamps. Amit Mehra and his accountant Mr. Bunty Malhotra were detained, but only the present petitioner Sh. The alleged invoices have not been issued by the present petitioner Sh. Amit Mehra, with commissions ranging between 6% to 12%; on the basis of these admissions, partial recoveries were made.