A man was arrested in Mumbai for allegedly creating a web of 36 fake GST firms through which he generated fake invoices of Rs. 132 crore and availed or passed on fake ITC of Rs. 23 crore, CGST officials said. The accused, Hasmukh Patel, has been sent to judicial custody till September 23.The anti-evasion wing of the CGST Commsissionerate in Bhiwandi was investigating various fake firms by the name of M/s Mectech Steel Trading Pvt Ltd, M/s UGSK Trader, M/s World Enterprises, M/s Rolex Enterprises, M/s HHT Enterprises and M/s Yesh Enterprises and established various direct and indirect links between these firms and Patel, officials revealed.