The arrested GST Commissioner and the businessman were presented before the Central Bureau of Investigation Court on Thursday.
The two accused, identified as Shaktibhel Raju and Mahavir Jain have been remanded to CBI custody for five days.
Earlier today, the CBI conducted a raid at GST Bhavan and arrested Raju of appeals section under GST department and seized several documents.
CBI also arrested Jain for brokering in appeal section and seized Rs. 3 lakhs from his residence.
