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Monish Malhotra, the superintendent, and Manas Patra, the alleged middleman, were arrested by the Central Bureau of Investigation (CBI) last evening, an official said.
This could be the first instance of a GST Council official being arrested by the central investigating agency.
It is alleged that Patra, a tax consultant, on the instruction of Malhotra, who was earlier posted in the Central Excise, had collected illegal gratification from a number of private parties in the past few days, which was to be delivered to Malhotra yesterday.