A Rs.43-crore tax evasion fraud in the CGST was unearthed today, official sources said. Three persons including two directors of the Howrah CGST Commissionerate were arrested in connection with the irregularities in Howrah and Hooghly areas under the Commissionerate. Investigations revealed that the fraud pertains to issuance of fake GST invoices to 63 taxpayers without delivery of any goods or service, the sources said.