\\

,
g
aNAroN
dgb
qr..r.-rii
'ilH*^,, 14 0EC 20n
I 6ov ERN M ENr- or. rNDrA
Officc of the Coulmiesioner
mffi *< *frq
ir.crc {ffi 3n{i6.Fr ;Frqfir{, +la-ffir of Central Tax
OFFICE OF 1 I-IE PRINCIPAL COMMISSIONER OF CCSI'& CX, KO l\aLtsQt,r I,
ffC€ff :Is-{ (fi-n n-..n), tao, trqErn A-n t.s, +kr{r - qriffi,
(;S1' BIIAWAN (3rtl FLOOR ), I80. SHATIPALL\', RAJDANGA M AIN ROAD. KOI,KA'I'^- 7OOI07
Email Id; aekolsouth -cgsta4-'gor. io Ph0nr No. : 0-13-2111 50-t9
C. No. V( l2) 278lAE/Gr.-l/DGARM-20M/WE/CGST&CX/KOL,S/2022/Pt-l I I Date: 11212023

AI,ER:I' CIRC]ULAR NO.: 6L;tKol,-5t2023

In pursuance o1' the Special AIl-lndia Drive against lhke registration on the basis of the CBIC
Instru,rtion No. l/2023 dI.04'hMay,2023, an investigation was initiated against M/s WISHI ENTERPRISES
(Legal Name- SHYAMJI PRASAD) having GSTIN- l9FACPP9432C IZK which reveals the taxpayer ro be
non-e).istent and fictitiotrs. Physical rcrification of the declared addrcss of PPOB of the taxpayer revealed
that no such company exists.

It can be construed that the aforesaid entity has obtained CST registration on the basis of fake
docutt ents for transfer of inadmissible ITC without supplying any goods/services. Accordingly all concerned
are hc-eby alerted to takc [otice ofthe sanre and requested to take suitable [leasures to protect Covernment
revenr e. The details ofthe above said lake taxpayer is listed belorv:

l olal lrregular I'f(l I

( ;s 1'tN l'r:rde Nanre of llre
l)eclartd l'rincipal I'lace ol'
Busirress passed on as per the
Business
filed CSTR-l returrs
Tole Das Para, Sherpur,
M/s WISHI ENTERPRISES (Leeal Hasimnagar- South Trventr.
I9FAC I'P9432C I ZK Rs. 4,35,22,296/-
Narne- SHYAMJI PRASAD) Four Parganas. West Bengal.
l'in 7Jl5l.i

The details of recipients as per CSTR-1 of the abovenrerrtioncd fake taxpayer are tabulated herein
belou - (figures in Rs.)
sl. ICS'l+ CGSI
CSTINS ofSupplie6
+C6s h)
'SCsT
O]ALUPII6287P]ZY ( ) enl Plasrrc SuppIer\
t-
08BHtPM8066t l/N NIOIiI FNlI:RPRISI

r-vaz r,rr,t:r'nolit
\
i I
I
09ENQPR4955Et19 rr
l
*ir*-rr -
iIAI)t]h (,oNSI RU('III }N LUMPANY I i l.li lt'
IOAFUPJ]67i R IZV RAJA TRADIiRS t561620 tl75r.1

toAJBPC959tOr7X NI]NU CHAt]DHAR\' li t094071

oVCOM LIFTING EQUIPMENTS 2520t6

IT EEL BUIL,I)INGS PRIVATE

8 I9AABCEOO92N IZF L tMll F:l) .150t101, .r50t rl

IIIWELL INDIA D50o

t0 I9AADFB?O I7PI23 III]RHANISIALCI]NIRE t 2.15)90

I9AADFH?] I38IZQ I]IND MEDICO PROI]IJCT 0 5647:l

KIRTI COLLECTIONS PRIVATE

l2 I'AAECK4614PIZY I IMITED 'rs ,l
t3 t9aAEcM77t9fl tl1 M S A CONStRt(',t rl)NS PVI I r t) I i,r"i N;;;
i)l { tRoN lNDltsl lr s PRIvA I l: I

J r9,AAOCD685.1K 1Z{ LIMITEO

l5 I9,AAJCDO697C IZC I)IVDINI EXPORT PRIVATE LIMITED t7lt.16

l6 l9AAKPD.r46A rZZ \ IAR LEATHER SUPPLY ,t167750 t647 t0l

Page 1 of 5
 \Lti t\
' , t) Nt)t
lrL (
IgAASPH?28tIF IZ9
) ,\t, \\t) sINGH TR,\l)l,.lG PRIV ll
lr t9AAVCA64r0(i IZG I l\r r rFr) r0 rl ti6

l; l9AAWrRt408A tZ2 RN \ I,OI]NDRITS INDIA LLP | | 21.19b 102949

2r' I9ABCFSO2O9C IZG S I.\R LEATHER CO r6?t0o

1, I9ABDFR46IIDIZD R S INTIRPRISE : r59.r90 rt{108

I] ,1 \ USUF
t60000 22j05n077
2: I9ABDPH8477,IIZ{

l9ABOFA4l2tM lZ2 AFl,\ I] I RADING ('t ) l]40000 105100

PAR IA I NARAYAN] (,11800 14261

')A( MP( 26998IZ.l
1
2.1 I

IgACNPRJI]6M IZU soll noN J 79S7: t4177

2i I9ACPFS59]?BIZQ SPF('TRUM TECHN()T,()CY t.100(29 1600i

ar trlwDHURY FABRT(AttoN &
l t9ACPP( 64t7N tlv I \r,1Nl-l:lllNC C()

,.I I9ADBPAOI)OIB IZI N,r \ ( H(X)SE N- Cl l( L l0Jrlt

29 l9AF-( Plr)08ll)rz7 ARl IRADING COMI'ANY 15 t1

I9AEDPM]57OQIZV M'X )l\HAR,IEE INDI]S IRIES

lt I94EKPJ24]OH IZI, TIR L,I'ATI SHEET MI'IAI- t,16.r8E70 triri6t

:12 I9AEQPJ625ODIZD .r,\\ \ ANI) BROTHI ttS

I9AEYPV98]]R I ZS I 1\r t I I) lltj^RING ( l:\l IRE

Al-1,N4 t,x l NclNEErli N(i
ii lill
l9AtjAPM6l89M IZP EN II RPRISES

li RA] INDUSTRIES

I9ACEPA746]K I22 GOP^I- IRON AND S-IEEL COMPANY (J 210419

I9ACMPA6448CIZG DEI. I..AY STEEL CORPoRATION -K;k,i;N,*h-

1E

1t
r 9AHt-PC9290L

r9AltoPC24loFlzM

I9AHRPH6i I9DIZ.I

tgAHUPV4 t26H IZO

I ZK DI
5r.,
Nt\DlllI{ADINC
H,\i< I ()M
IRADINC COMI)ANY

\RAMBH IIN I I

'[RAD[NC ((IMPANY
1r rti lsL

l
_-I
-l
lr I 'lll10

x.oo,rs

ot64st
l

I
tittii
ril00t

I9AINPR520 IM IZR IiNIEITPRISI rnfoit,

1l
^I)\\N _-_ \-
I

ir,,",.,r,
tl I9AIXPJ8I]EM IZ7 SR \,\IINTERPRISI,5 '\)1,)5

19AlVPP9984( l26 P M I'DY{xi t(,t81rl Nltt'

I9AKAPS6999N IZY Nlt-Rl)RISES I)0tr)l
^\
I9ALFPS76! II'IZP B L iN(iINEERIN(] \L)RKS 7:r6-17:l

,1? t9at_MPPl409K tZO I,AIJoRATORY BALANCE WORKS 4l4lr)0 76156

C P IN(]INEERINC Wl)RKS 0 .D962

.13 I9ANKPC5052EIZ5

1.) I9APJPV8]E9PIZC SRI BALAJIIRADINC CO

t0 t9APOPA9l0lK lzo SF^ \YNI)ICATE 17t000

5l I9ASAPM]2,1EG IZR MI (HtiRJEE ENTERI'RISE .r |]18-1"0

SHAI]RYA ENTERPRISE ri847tlg

5' r9ASLPJ7526K2/,4

:n t9AsMPP9687Q r24 AASMA 1'RADING 52?8895 r8 t.168

54 r9ASXPA8979Pl28 J B lr ENIT1RPRISE l50ril

lZl Nl ll \ \t l. \' PR()l)l (
L1 t9ATLPS829ll)

t9ATVPK?qttR tzl_ N,lL l\ IINAIH STEI LS r,,",,'r,

Li' trt\lt1t sHAlKlJ FAI llll\lA
57 t9AtJFPN252 tA lZl IN I'I]RNATIONAL tr.t4il5 t184ll

G-
t
t94VgPM8905A rZL RAINIIOW PLASTICI l5r.ll70 r5ll48

59 r9AVXPBl2r l()lzl SR]\ I I INDUSTRIES

60 t9AYFP.r'755011126 !I\IIAI S IF:EL CORP( }ItATION t1l]7 'l lit! t C",,tr"

'61
I9BACPAzg] IMIZO M \ INII:RPRISE c;*

Page 2 of 5
 6l ]9I]FNPCs705BIZC M (; IN TF,RPRlSE lr)txrl(ll) tiJ0000

6l t98HQpt'7:r.1tR tZH sl lrvt tA RADIN(; r (rl,1t, N\ r ll

A B I i ts f:I rNDUSlll lA r

r9B]cPl(80i r H tzz CoRl,()RAIION

9BLZPRO.I8I R I26 SAI) (;I]RI J ENI'ERPRISl S ll{?10

66 oBNllrt,l)r(Ji6R t,7B MA IARA ENTERPRISI: 7-r lr00

61 98NWPS08.1tKlZ6 DS Ut)YOC

68 9t]YEPD5I96DIZE SI)INII'RPRISI

9('AMP(7I8OCI ZE MA IN]R(iA ENIERT'R!SI: I I irl.l

M/S PARAMOUNT INDUSTRIAL

Kolkara Nonh
70 i9CAUPPO]O2MIZA EQUIPMENT 155061 279ll

ll 9('DAPSO]6IAIZH SABIIARWAL INDUSTRIES t0:190t0

7l 9( MCPP8524AIZZ CARHBETA T]MBER TRADERS l l'9l

'1) 9COYPP9958.r2ZD PAI]I MANUFACTI R IN(i CO 67lti
9CRPPI)71]]F I7D PFI ISMI:'TAI
9( X VPS l0?i)F lZtl M I] \I ]PPL,LI,R 1009t7

9DMNPR.IlO5QIZ4 BH^DRAKALI ENI t:R PRISES lr r86i0 rE t:15 7

9DYtPAlt6lN l29 SII^IKH INTERPRIS'S 1t0000 Stale

?8 9D7,ZPD43'OP I ZE RA.IRANC TRADERS

i rEYDPP4987E IZT M/S SAN II ENCINLI RIN(JWORKS l, t,un

,cPwPst:1t68lzc SIiINII.RPRIsF f'.rlr,, r,,,,1,

\| rcRlPt tiTrhrzK R K I N(jtN[LrRlNC w( )R\S ir.',.r,

MAXIM SHOEWERKS
3l ,MVQPS6828H2ZC CORPORATION 150512

s.1 )oArPs9240MlzM SANKATMOCHAN TRADI]RS t55250

sl ,ltocPS5S5TFtZR APARNA ENTERPRISI:S

8i S K INDUSTRIES
..]AFYPA6628K IZ4
-1 L
Thc details of suppliers who issucd invoices to Mrs WISHI ENTERPRISES (Legal Narne- SHYAMJI
PRASAI)) as per GSTR-2A are given below: (figure in Rs.)

sl. Sum of l a\abh Ccntre sUpcn isrd

C: I l\s (ll l.t(cipiertr l(.\ I ( (,:1.\(.\l'(.\\ ,lrrisdia(ion h)

I t,)D.lIt,P0l92K IZE IIA t.A.I IRAI)l:lt\ l i l(r.ll rr l 'l'ii ' llr,wrah

1 I(CPHPKOI99EIZQ I N1l)tRl I I{:\Di\(, ll-10(l(r(r 0 Howrah

E\irr tjg t I I 1t6 Kolkrla Son$ ( cntre

.,1 I') \QMPN8IOOB]ZV I-.orpir€

An1, recovery made/SCN issued in pursuance ofthis Circular nray kindly be intimated to this ofllce
This issues with the approval of the Commissionel. Kolkata South Comm issionerate, Kolkata.

o
(r)llA
.loirrt Comrnissioner. CC T&CX
Ktrlkuta South C onl nr rssronerale

Page 3 of 5
)
C. h-r. V( l2)629lAtr'Cr.-lil)CARM I0KiCGST&CX/KOL-S/2022lPt-ll L% Date
08DEC 2 023
( ot;r fttnyarded lbr in lirrntatittn rt od necessar\ actio n lo:-

The Director Geleral. ( cllral [-.conrrrriic lntclliscnec L]trrcirrt. Janpalll Bllararr. B' Wing.6'r' Floor.
New Delhi I l0 00 | -

The Zonal Mentber (Easl Zone). CBIC, North Block' New Delhi

i. l'he Menrber (B(rdgct). (ltlla. North BIock. Nerr' Dcllri'

.1. The Pr. f)irector ceneral. DC(lS Il. West Block vlll. u'irrg NLt. \'1. l"'r I [ror. R.K. Pttranr. Ne\t
Delhi- I I0066.

I . '[he Direct()r Geleral. Directorate Liene ral ol- Anall tics and Risk Managenlcnt. I 0'r'Floor- Tower-ll'
Jeevan Bltarti Brrilding. l2'1 ConnaLrght Circus. Nes Delhi-l 10001'

r,. The Principal C hict'(,r'rrrtrlrissioner. C CST & ( \' K"lkatlr ltttr.--

.. The Additional ( () lIti\:,i()t)cl- Slittc Ilt\. l)[ccl()rirle ()l ( !)ll]lllclciill Tares. l-1- tieliaghata Road.

Kolkata 700 0I5 til infirrnlrtr')t) & rltccs\ilr\ it(ltrtll ilt,\rrttf erldplcase'

TheAddirional l)irector(,eneral. lXiGI. Kolkata Z.onal Llllir.'1l2 Kalaya RLuil l(olkata

700 017'
t.
( (
The Joint Direclor. Enlirlccnrenl [)ircctorate. CC( ) i,rnPle r. l''r N{SO Rrrilrlirrs. 6'r' Floor' C & D
.
Wing. Dl Bkrck. Salt I rtkc. Sccltrt-l' K(rlkiltil 70{)06 1

10. The Deprrry l)ircctor, ScrioLrs ['raud lrtvcstigatiott Otllce. Kolkata Regional Ollice' 2"d Floor,5'
Esplanade East. Kolkata 700069.

he Contnrissiolrer of ( GST & CX.. K,llkata North (lomnlissionerale . GS-l Bharvan,

I 80
I l. f
Shantipally. Kolkata . 700 107- foI informatiotl & tlccessatr irction lt vour
erld pleitsc

]2. 1.HE C()MMISSI()Ntl< ()I ( t:N lItAl' C,(l(-rI)S & Sl ltVl(.1 S lA\. Il()l-I,tiR.
NANooR
cHANDlt)AS IIOAD. SIAN. UOt.PLrlt. Dlsl . Illtttlllt M (w.l|)7lll0 l lbr infbrnration &
rlecessar\ :tcliolr :lt )oLll'clld pleast

COMMtSSt()NER ()t- CUNIRAI.. COODS & St-.RVlCL.S lAX. HAt.l)lA.

l5/1. STRANI)
Vt{inp.
ROAD. l\1. S. ULIILDlN(j. K()t.KATA-700001' li,r irrti,rrrurli(rrr & rrece55ar) actirttl at tottr ertd
please.

ll. l.HE C()M\llSSl()NIllt ()l ( l N lI{\l |;()()l)\ .\ \l I{\'l( l'\ l^\,t){)lIl()\\,RAH. ]vl, S,
IltJll.DlN(i. lNl) l.t-(x)R. la l. sl,{r\Nl) R(),\l). K()l l'.Ali\ 700 titr intbrrnation &
necessar) ilctioll ilt votlr erl(l Please'
(J\ I IiIi'\\\'AN' Ii'\II)I- I(
IJ. TTIE COMMISSIONEIT OI' C'LN'IRAL COODS & SERVICES I AX
COMMISSIC)NI]RA1'I-,^ A-8,\NI) C'-D BI-(X'K. I)HA\4fARI II()AD. TIKRAPARA' RA{PI'JR'
|.IKItAl,ARA.l,lN:.192()0(rI.'lillli)rnlati()l]atldttcccsrittri].ti(,1]01)(ltlfCll,.il)Icitsc'

t5. THE ('()N{ M ISSION l,l< Ol ( t.N II{AL (;OOI)S & SI'RVl( l'S IAX' RAN(llll
(O\4i\IlS\lO\lll{Ail.lSIlrl(x)l{(lil}l;ll'l)lN(i\\\F\tr'Vl:l:ll('ll'\Nl)PAII-l'PATII'
l'AlNA. l'}lN lt(Xl 001 I''t itrlt'ttttdliotl illlJ rrccc\5irr'] Jcli()rl al -\oLlr cntl plca'c.

IT.THECONIMISSI()Nll<oFCENTRAI,(j()ODS&SI:RVI(.r:S].AX.l),\l.L'vAll
(()\4lvlls\1()\l l{\ ri . rr,r i. -,11r li,)(,f ( ll( ltr,ilLlrrr,-- \,r,'ir,rt l'itt r\i1r' lir' rir \l'rri l'alna (;P()
I'.AlN'\. PIN 8()11()(l I iir rl' lrrrrrli"r|rir l rfqt\\llr\ r'r"r :ll \rrrr t'rtrl l'i'rr''

COMMISSIONt I{ Olj ('t.N I ItAl U()()DS .t SLI{Vl(ltrS TA\'

l l. THE I tI('KNO\\
C'O\4M ISSIO\ l.l{i\ I t:. r,\ r\SIl(iK l\1/\l((i. L.l K\O\r,. i I IAR Pl("\l)l
( Sll PlN: 126 001

Page 4 of 5
 for intbnnatir:rn :rnd neccssary' action at 1'ottr cttd pleasc
)
9. THE COMMTSSTONE.It Ol- (-t-.N]RAl. c(l()l)s & SERVl('t,S TAX, ( CS f
CO\.tMlS\l()\l lt.\ ll . \-ill ( )( K. \l lt\ \ \.\(1.-\lt. \l \\ \l{ RA.l:\S.l AN. PIN: i0l 001 - lbr
irtlirrnratir,n lrrrtl cce.,srlrr ;1!li1'I ill J(]ul cnd Ilcasc.

:0. THE COMMISSIONER OF CENTRAL GOODS & SERVICES TAX. lnd :rrrd lrd lrloor. LIL
Anrexe Buildirre. Plot N,r. l-ll. Ulrikaii ('ar,a I'lace. \eu lrvlhi. Soutlr \\r'sr l)elhi. I'in: li0 066 -
tbr information iltl(l ncccs\at.t actir,n:11 lr,ttt crttl lllcaic.

{*
ljt", yo *
ab \,"\
(INDERVEER SINCH)
,\ssistant Cornmissioner (Anti-Evasion)
Kolkata South CCST & CX Cornm'te.

Page 5 of 5