25 08BEFPJ0784N1Z2 Muskan Trade Link Shri Kapil Vijay and Shri Mohit Vijay

Nanda Ram Dinesh Kumar &

26 08BOHPG8604Q1ZD Shri Kapil Vijay and Shri Mohit Vijay
Sons
27 08EDFPD9719B1ZN Narang Sales Corporation Shri Mohit Vijay
28 08AYIPB4652P1Z0 Neelkanth Trading Corporation Shri Kapil Vijay and Shri Mohit Vijay
29 08ACHPO7841G2ZA Neelkanth Trading Corporation Shri Kapil Vijay and Shri Mohit Vijay
30 08CFMPD7758H1ZZ Pooja Enterprises Shri Kapil Vijay and Shri Mohit Vijay
31 08AJMPC0092R1ZR Pooja Sales Shri Kapil Vijay and Shri Mohit Vijay
32 08CLSPG9894D1ZC Pooja Steels Shri Kapil Vijay and Shri Mohit Vijay
33 08CPOPR5298Q1ZG Radheshyam Sales Agency Shri Mohit Vijay
34 08EPDPK8180R1ZZ Radhika Marble And Granite Shri Kapil Vijay and Shri Mohit Vijay
35 08AZRPS6688J1Z4 S.K. Corporation Shri Kapil Vijay and Shri Mohit Vijay
36 08DBYPR0362C1ZC Satyam Traders Shri Kapil Vijay and Shri Mohit Vijay
37 08DYYPP2538B1ZZ Satyam Traders Shri Mohit Vijay
Shankar Lal Rajendra Kumar
38 08AVVPT9767D1ZI Shri Kapil Vijay and Shri Mohit Vijay
Sons
39 07APWPT9803P1ZL Shiv Shakti Traders Shri Kapil Vijay and Shri Mohit Vijay
40 08AJUPC6702E1Z9 Shiv Shakti Traders Shri Kapil Vijay and Shri Mohit Vijay
41 08APWPT9803P1ZJ Shiv Shakti Traders Shri Kapil Vijay and Shri Mohit Vijay
Shree Janak Nandan Traders Pvt
42 NOT REGISTERED Shri Kapil Vijay and Shri Mohit Vijay
Ltd
43 08DXRPK8265E1ZV Shreeji Trading Company Shri Mohit Vijay
44 08GJCPK8373R1Z7 Shyam Sales Corporation Shri Kapil Vijay and Shri Mohit Vijay
45 08CTGPP5979J1ZS Star Line Trading Company Shri Kapil Vijay and Shri Mohit Vijay
46 08JSAPS2666P1ZS Suresh Iron & Steel Shri Kapil Vijay and Shri Mohit Vijay
47 08DYEPK5002B1ZZ Varsha Enterprises Shri Kapil Vijay and Shri Mohit Vijay
48 08ADJPL5265G1ZC Vinayak Sales Corporation Shri Kapil Vijay and Shri Mohit Vijay
49 08GHNPS1415M1ZQ Vishnu International Shri Kapil Vijay and Shri Mohit Vijay

The facts of the case and investigation done are discussed as detailed below in succeeding
Paras:

1.2 An investigation against person named Shri Saurabh Chhajer was initiated by DGGI,
JZU, Jaipur in case of availing and passing of Input Tax Credit fraudulently on the basis of
invoices only without receipt and supply of goods. During this investigation, statements of
various persons, as discussed below, were recorded, from where it is gathered that two persons
namely Shri Kapil Vijay (also known as Kapil Vijayvergia) and Shri Mohit Vijay were also
indulged in the similar kind of activities of issuing invoices only without actual supply of
goods:

i. Statement of Shri Saurabh Chhajer was recorded on 28.09.2018 (RUD-1) under

Section 70 of the CGST Act, 2017, wherein he, inter alia, stated that Shri Kapil Vijay
is also involved in sale and purchase of fake bills without actual supply of goods
alongwith Shri Mohit Vijay and his family members, that he is in this business since
a long time i.e. prior to GST regime. Shri Saurabh Chhajer stated that his (Shri Kapil
Vijay’s) work of fake bills is multifolded than his work. He mentioned the names of
some of such fake firms operated by Shri Kapil Vijayvergia as M/s. Neelkanth
Trading Company, M/s. Kanaram Begaram, M/s. Prerna Sales, M/s Manhor Sales
Agency etc.
ii. Statement of Shri Pawan Jain S/o Shri Amarchand Jain, resident of 64, Mahaveer
Colony, Pushkar Road, Ajmer, who was engaged in trading of bills / invoices on
commission basis, was recorded on 07.09.2018 (RUD-2) under section 70 of the
CGST, Act, 2017, wherein he, inter alia, stated the names of the firms operated by
Shri Kapil Vijay namely Neelkanth Trading Corporation, Manhor Sales, Kanaram
Begaram Enterprises, Prerna Sale Corporation, Varsha Enterprises.
iii. Statement of Shri Ankit Jain S/o Shri Subhash Kumar Jain, resident of 471, Ambe
Vihar Colony, Ajmer, who was also engaged in trading of bills / invoices on
commission basis, was recorded on 15.09.2018 (RUD-3) under section 70 of the
CGST, Act, 2017, wherein he, inter alia, stated that the names of the firms operated
by Shri Kapil Vijay are Manhor Sales, Amit Enterprises, Ganesh Traders, Prerna Sale

Page 2 of 201
 Corporation, Charbhuja Marbles and Granite, Kanaram Begaram, Neelkanth
Trading Corporation, Guru Kripa Traders, Varsha Enterprises, Shri Janak Nandan
Trader Pvt Ltd.
1.3 The information was further developed & analyzed by the officers of DGGI, JZU, Jaipur
and it is found that Mobile Nos. 9414867183 and 9950813849 (being used by Shri Kapil Vijay)
was found mentioned in GST registration of various firms created and operated by Shri Kapil
Vijay as well as in the bank accounts associated with the such firms. After getting approval
from the competent authority, searches at the below mentioned premises were carried out on
28.02.2019 by the officers of the DGGI, Jaipur Zonal Unit, Jaipur in terms of Section 67 of the
CGST Act, 2017 and proceedings of search at the premises mentioned below were recorded
under relevant panchnamas drawn on the spot in the presence of two independent witness
during which some documents/devices were also seized / resumed by the visiting team :
Panchnama dated
28.02.2019 drawn at
Sr.
Address of premises Remarks premises mentioned
No.
in column no. (2) of
this table
(1) (2) (3) (4)
P.No. A-4, Shri Ganesh Residence of Shri Kapil Vijay
1. Vihar-A, Meenawala, Sirsi (RUD-4)
Road, Jaipur
Vijayvargiya Motors, Shop Place from where Shri Kapil
No. 7, Bagda Market, 21 No. Vijay used to work
2. (RUD-5)
Bus Stand, Panchyawal, Sirsi
Raod, Jaipur
Shop No.-27, Royal City, Office from where Shri Kapil
Hatoz Mode, Sirsi Road, Vijay used to operate and
Jaipur principal place of business of
3. (RUD-6)
M/s Guru Kripa Traders and
M/s Star Line Trading
Company
41, Raghunath Vihar, Sirsi Residence of Shri Mohit Vijay
4. (RUD-7)
Road, Jaipur
Shri Shyam Associates, 6, Residence cum office of Shri
Guru Goraksh Colony, Near Nitin Kumar Jain, Tax
5. Adarsh Hospital, Sanganer, Consultant providing services (RUD-8)
Jaipur to Shri Kapil Vijay and Shri
Mohit Vijay
36, Baba Ramdev Colony, Residence of Shri Bhawani
6. Near T.P.S. School, Jaipur (Proprietor of M/s Neelkanth (RUD-9)
Trading Corporation)
400, JP Colony, Shastri Residence of Shri Vijay Singh
7. Nagar, Jaipur Panwar, Proprietor of M/s (RUD-10)
Star Line Trading Company
M/s Salasar Enterprises, A- --
9, Shyam Kunj, Pawanpuri
8. (RUD-11)
West, Benad Road, Jhotwara,
Jaipur
CA Mahendra Modi, --
Banwari & Co., Plot No. 02,
9. (RUD-12)
Mission Compound, Near
Ajmer Pulia, Jaipur

2.1 During the course of search on 28.02.2019 at the residential premises of Shri Kapil
Vijayvergia situated at P. No. A-4, Shri Ganesh Vihar, Meenawala, Sirsi Road, Jaipur; many
incriminating documents/records, things and electronic devices were recovered and seized.
Page 3 of 201
Among the items/things recovered from the said premises were, cheque books of various firms
viz M/s. Bhanwarji Oil and Grain Merchent, M/s. Manhor Sales Agency, M/s. Hanumant
Enterprises, M/s. Ashok Trading Company, M/s. Amit Enterprises, M/s. Gurukripa Traders,
M/s. Ganesh Traders, M/s. Mahaveer Trading Company, M/s. Dev Sales; rubber stamps (seal)
pertaining to Shree Janak Nandan Private Limited, Pooja Sales, Mahaveer Trading Company,
Guru Kripa Traders, Manhor Sales Agency and Dev Sales; Laptop, Mobile Phones, Pendrives
were found. The scanned images of cheque books and rubber stamps recovered from above
premises are as under :-
(i) Scanned image of pre-signed cheque book of Andhra Bank account no. 177311100004854 in
the name of M/s Bhanwar Ji Oil and Grain Merchant, Proprietor - Bhanwar Pratap Singh, Shop
No. 27, Royal City, Hatzon Mode, Sirsi Road, Jaipur:

Image (a):

Image (b):

Image (c):

Page 4 of 201
(ii) Scanned image of pre-signed cheque book of IDBI Bank account no. 1278102000010283 in
the name of M/s Manohar Sales Agency:

Image (a):

(iii) Scanned image of pre-signed cheque book of State Bank Of India account no. 37518558181
in the name of M/s Hanumant Enterprises, C 892, First Scheme 4C, Macheda, Jaipur :

Image (a):

Image (b):

Page 5 of 201
Image (c):

(iv) Scanned image of pre-signed cheque book of Punjab National Bank account no.
3555002100035421 in the name of M/s Ashok Trading Company:

Image (a):

Image (b):

Page 6 of 201
(v) Scanned image of pre-signed cheque book of State Bank of India account no. 37518405532 in
the name of M/s Amit Enterprises:

Image (a):

(vi) Scanned image of pre-signed cheque book of Allahbad Bank account no. 50400495417 in
the name of M/s Gurukripa Traders:

Image (a):

Page 7 of 201
(vii) Scanned image of pre-signed cheque book of Allahabad Bank account no. 50437407440 in
the name of M/s Ganesh Traders Plot No. 163, Shree Ramanpuri, Jhotwara, Jaipur:

Image (a):

Image (b):

(viii) Scanned image of cheque book of IDBI Bank account no. 12781020000010937 in the name
of M/s Mahaveer Trading Company, B 22, Basement, Ganpati Enclave, Central Spine, Jaipur:

Image (a):

Page 8 of 201
Image (b):

(ix) Scanned image of pre-signed cheque book of Allahbad Bank account no. 50421202065 in the
name of M/s Dev Sales, Plot No. 202, Laxmi Nagar, Niwaru Road, Jhotrwara, Jaipur :

Image (a):

Image (b):

(x) Scanned image of rubber stamps of various firms recovered from the residence of Shri
Kapil Vijay on 28.02.2019:

Page 9 of 201
2.2 During the course of search on 28.02.2019 at the premises of M/s. Vijay Vergiya Motors,
Shop No. 7, Bagda Market, 21 No. Bus Stand, Panchyawala, Sirsi Road, Jaipur; many
incriminating documents/records, things and electronic devices were recovered and seized.
Among the things seized from the said premises, cheque books of Andhra Bank, 6 (six)
Identification Cards like Aadhar, Driving Licence & PAN Card of other persons, debit cards of
various other persons namely Shri Kanaram and Shri Hanuman Singh were found in whose
legal name the firm M/s Kanaram Begaram and M/s Balaji Trading Company respectively
were registered, various mobile phones, 5 rubber stamps (seal) of various other firms viz. M/s.
Uphar Finvest Limited, M/s. Varsha Enterprises, M/s. Subh Trading Company, M/s.
Neelkanth Trading Corporation and M/s. Dev Sales were found.
2.3 During the course of search at the residential premises of Shri Mohit Vijay situated at
Plot No. 41, Raghunath Vihar, Sirsi Road, Jaipur, many incriminating documents/records,
things and electronic devices were recovered and seized. Among the things seized from the

Page 10 of 201
said premises, invoice books of firms viz. M/s. Jai Shanker Enterprises, M/s. Laxmi Trading
and M/s Radheshyam Sales Agency, cheque books of various firms namely Balaji Trading and
Radheshyam Sales Agency, various mobile phones, Laptop, Desktop, pendrive and rubber
stamps pertaining to Jeevan Lal Mohit Kumar & Sons, Satyam Traders, Narayan Sales
Corporation, Ashok Trading Company, Vijay Shree Cement Agency, Radheyshyam Sales
Agency, Shreeji Trading Comapany, Laxmi Trading, Balaji Trading Company and Abhijeet
Trading Company were found. During search many diaries containing accounts/transactions
relating to fake firms were recovered and seized. The scanned images of cheque books and
rubber stamps recovered from above premises are as under :-
(i) Scanned image of pre-signed cheque book of Vijaya Bank account no. 701300601000002
in the name of M/s Balaji Trading Company, Jaipur :

Image (a):

Image (b):

(ii) Scanned image of pre-signed cheque book of Axis Bank account no. 918020087292415:

Image (a):

Page 11 of 201
(iii) Scanned image of pre-signed cheque book of Axis Bank account no. 918020026093491 in the
name of M/s Balaji Trading Company:

Image (a):

(iv) Scanned image of rubber stamps of various firms recovered from the residence of Shri
Manoj Vijay on 28.02.2019:

Page 12 of 201
2.4 During course of search on 28.02.2019 at the premises Shop No. 27, Royal City, Hatoz
Mode, Sirsi Road, Jaipur which has been declared as Principal Place of business of M/s Guru
Kripa Traders and M/s Star Line Trading Company, panchnama proceedings were done in the
presence of a person named Shri Hakim, employee/ servant of Shri Kapil Vijay and during
search no documents/records/things were found at the said premises.
2.5 During course of search on 28.02.2019 at residence of Shri Vijay Singh Panwar,
Proprietor of M/s Star Line Trading Company, situated at 400, JP Colony, Shastri Nagar, Jaipur;
no documents/records/things were found at the said premises.
2.6 During the course of search dated 28.02.2019 at the residential premises of Shri Bhawani
(Proprietor of M/s Neelkanth Trading Corporation) at 36, Baba Ramdev Colony, Near TPS
School, Jaipur; no documents/records/things relating to M/s Neelkanth Trading Corporation
were found.
2.7 During the course of search on 28.02.2019 at the premises M/s. Shree Shyam Associates,
Plot No. 6, Guru Goraksh Colony, Near Adarsh Hospital, Sanganer, Jaipur which was
residence-cum-office premise of Shri Nitin Kumar Jain, Tax Consultant, many incriminating
documents/records and things were recovered and seized. On being asked, Shri Nitin Kumar
Jain informed that he was in contact with Shri Kapil Vijayvergia and he has obtained GST
registration for the firms operated by Shri Kapil Vijayvergia. He has received documents from
Shri Kapil Vijayvergia through Email addresses viz. tanishksteelsandtimber@gmail,
[email protected] and [email protected] to his email addresses
[email protected], [email protected] and [email protected]. During the
search, on examination of the mobile phone no. 7568761463 of Shri Nitin Kumar Jain,
incriminating WhatsApp chat messages were found with the contact saved as ‘Vijayji firm’
Mobile No. 9950813849 and Mobile No. 7737725178 of ‘Kittu New’, printouts of such messages
were taken (RUD-13) and these printouts were seized.
3.1 Statement of Shri Nitin Kumar Jain S/o Shri Nemi Chand Jain, Proprietor of Shree
Shyam Associates, Jaipur was recorded on 28.02.2019 under Section 70 of the CGST Act, 2017
(RUD-14), wherein he, inter alia, stated that–
i. Shri Kapil Vijayvergia contacted him for getting GST registration for the firms. He
obtained GST registration for the firms operated by Shri Kapil Vijayvergia as detailed in
the Table below:-

Sr. Firm name and address GSTIN of the firm Legal Name
(a) (b) (c ) (d)
M/S STAR LINE TRADING COMPANY
VIJAY SINGH
1. SHOP NO-27, ROYAL CITY, HATOZ MODE, SIRSI ROAD, 08CTGPP5979J1ZS
PANWAR
JAIPUR
M/s AMIT ENTERPRISES
2. 08ATLPJ6231C1ZV AMIT JOSHI
K-9, SECTOR-4,HOUSING BOARD, SHASTRI NAGAR, JAIPUR
M/s MAA BHAGWATI SALES CORPORATION
3. 08ANOPL4017B1Z8 MISHRI LAL
36, SEVI COLONY, JAHAN KHET SANGANER, JAIPUR
M/s NEELKANTH TRADING CORPORATIONBALAJI VIHAR,
4. 08AYIPB4652P1Z0 BHAWANI
A-92, BAINAD ROAD, JAIPUR.
M/s NANDA RAM DINESH KUMAR & SONS
5. 08BOHPG8604Q1ZD DINESH GURJAR
SHIV NAGAR-A, SHOP NO. S-56, SIRSI ROAD, JAIPUR
M/s GURU KRIPA TRADERS
MANGAL
6. SHOP NO-27, ROYAL CITY, HATOZ MODE, SIRSI ROAD, 08AZNPJ5019Q1ZO
CHAND JAT
JAIPUR
M/s SHIV SHAKTI TRADERS, VISHNU DUTT
7. 08AJUPC6702E1Z9
PLOT NO.-5, DADU NAGAR, SANGANER, JAIPUR CHHIPA

M/s SHANKAR LAL RAJENDRA KUMAR & SONS, SHOP

RAJENDRA
8. NO- S-55, SHIV NAGAR -A, SIRSI HATHOJ LINK ROAD, 08AVVPT9767D1ZI
TAILOR
JAIPUR
9. M/s KANARAM BEGARAM ENTERPRISES 08BNHPK3981M1ZD ARUN KUMAR

Page 13 of 201
 SHOP NO.5A, GYATRI VIHAR, KOLLAWALA, SANGANER, BAIRWA
JAIPUR
M/s GANESHAM TRADING CORPORATION,
10. 08GOZPS9422F1ZZ SURESH
D-3,DAI NAGAR,MALPURA ROAD, SANGANER, JAIPUR
M/s MAHAVEER TRADING COMPANY,
11. B-22, BESMENT GANPATI ENCLAVE, CENTRAL SPINE, 08DCVPM4508P1ZN MONU
VIDYADHAR NAGAR, JAIPUR
M/s CHARBHUJA MARBLE AND GRANITE,
DEV KISHAN
12. NASIYA JI KE PAS, RO0PANGRAH, ROOPANGRAH, 08BGCPV7856C1Z1
VERMA
KISHANGRAH, AJMER
M/s RADHIKA MARBLE AND GRANITE,
PAWAN KUMAR
13. PLOT NO. A-20 KAMLA NAGAR, MEENAWALA, SIRSI 08EPDPK8180R1ZZ
KHATIK
ROAD, JAIPUR

M/s BALAJI TRADING COMPANY HANUMAN

14. 08ILLPS1109E1ZZ SINGH
PLOT NO. A-20 KAMLA NAGAR, MEENAWALA, JAIPUR SHEKHAWAT
M/s ARVIND TRADERS ,
15. 08DQJPK7893D1ZB ARVIND KUMAR
1771 NARSINGH MANDIR GHATGATE JAIPUR
M/s NEELKHANT TRADING CORPORATION
16. 08ACHPO7841G2ZA RAJENDRA OJHA
SHOP NO.7, RIDHI NAGAR, PANHYAWALA, JAIPUR
M/s BHANWAR JI OIL AND GRAIN MERCHANT, A-2, BHANWAR
17. 08CLRPS2178F2ZH
MANDOR MANDI, JODHPUR PRATAP SINGH
M/s SURESH IRON AND STEEL
18. SHOP NO. 81, GOPI NAGAR KALWAR ROAD, JOTHWARA, 08JSAPS2666P1ZS SURESH SHARMA
JAIPUR
M/s HANUMANT ENTERPRISES, KAILASH
19. 08DCXPB7911K1Z1
C-892 FIRST SCHEME 4- C MACHEDA, JAIPUR BENIWAL

M/s BHAGIRATH TRADING COMPANY,

BHAGIRATH
20. 45, BANK OFFICERS COLONY, MANIAWAS, MANSAROVAR, 08CVJPR3912R2ZS
RAM
JAIPUR.

ii. That for each registration, he charged Rs.2,000/-only and for registration purpose all the
details/IDs like PAN, Bank Account details, name of proprietor, photo, address proof
were provided by Shri Kapil Vijay, mostly through his emails viz
[email protected], [email protected] and
[email protected]. The mails were received in his email id
[email protected]. Sometimes, the documents were sent to him through special
messenger by hand also.
iii. That he has filed GST returns for the firms operated by Shri Kapil Vijayvergia; Shri
Kapil Vijayvergia sent him tally generated 3B data and GSTR-1 xml data through mail
and on the basis of which he had filed GSTR-3B and GSTR-1; for filing both the returns,
he had charged Rs.500/- per month from Shri Kapil Vijayvergia; that he mostly received
the payment in cash.
iv. That he never met persons mentioned in column no. D of the Table mentioned above
(i.e. Proprietors of the concerned firm); that the names of persons, addresses and other
documents were provided by Shri Kapil Vijayvargia and he obtained GST registration
on the basis of information provided by Shri Kapil Vijayvergia.
3.2 During the course of search dated 28.02.2019 at the residential premises of Shri Vijay
Singh Panwar (Proprietor of M/s Star Line Trading Company) at 400, JP Colony, Shastri Nagar,
Jaipur; no documents relating to M/s Star Line Trading Company were found. Statement of
Shri Vijay Singh Panwar s/o Shri Hanuman Singh Panwar was recorded on 28.02.2019 under
Section 70 of CGST Act, 2017 (RUD-15), wherein he, inter alia, stated that –
i. He has no knowledge about the firm M/s Star Line Trading Company having GST
Registration No. 08CTGPP5979J1ZS and he had nothing to do with this firm, that his
IDs have been misused.
Page 14 of 201
 ii. On being confronted upon the Rent Deed dated 03.06.2017, he stated that he has no
knowledge about this Rent Deed and he has not signed the rent deed; that he does not
know the name of Kapil Vijay and witness, Raunak Jain and Rajendra Singh, appearing
on the Rent Deed.
3.3 Statement of Shri Sushil Khandelwal, Proprietor of M/s Sagar Store, Jaipur (Supplier
firm) was recorded on 28.02.2019 (RUD-16), wherein he, inter alia, stated that –
i. He had supplied only invoices to the firms namely M/s. Pooja Sales, M/s. Manhor
Sales, M/s. Shiv Shakti Enterprises, M/s. Shankar Lal Rajendra Kumar and Sons, M/s.
Dev Sales, M/s. Vinayak Sales Corporation etc.;
ii. These firms were operated by Shri Kapil Vijayvergia and his brother-in-law Shri Mohit
Vijay;
iii. Both of them i.e. Shri Kapil Vijayvergia and Shri Mohit Vijay contacted him for supply
of bills/invoices; that the Mobile Nos. of Kapil Vijayvergia are 9950813849 &
8619969498, and the Mobile Nos. of Mohit Vijay are 6377392515 & 9549566959;
iv. They (Shri Kapil Vijay and Shri Mohit Vijay) made payment for the invoices through
RTGS and after receipt of payment, he supplied invoices to them.
3.4 Airtel Mobile Connection Enrolment Form for Mobile No. 9950813849 (RUD-17) was
obtained by the officers of the DGGI, JZU, Jaipur as the same was being used by Shri Kapil
Vijay. A copy of Aadhar Card also found attached with the above Enrolment Form for Mobile
No.9950813849 which was is the name of a person named Shri Narendra Singh Rathore s/o Shri
Bhanwar Singh, resident of E-361, Gupta Store, Vaisahli Nagar, Jaipur.
Statement of Shri Narendra Singh Rathore S/o Shri Bhanwar Singh, resident of E-361,
Gupta Store, Vaisahli Nagar, Jaipur was recorded on 28.02.2019 (RUD-18), wherein he, inter
alia, stated that he has only one mobile number 9414970204 and he don’t have any other Mobile
Number. On being confronted with Airtel Mobile Connection Enrolment Form for Mobile
No.9950813849 in his name and copy of his Aadhar Card attached with the Form, he stated that
the form is not filled up by him and he has not signed the Form, however, the copy of Aadhar
card attached with the form belonged to him. He stated that he has only one Mobile number
9414970204, and if someone is using the other mobile number in his name, is unauthorized and
illegal. On being asked, Shri Narendra Singh Rathore stated that he had given a copy of his
Aadhar number to Shri Kapil Vijayvergia for the purpose of purchasing the two wheeler from
M/s. Vijayvergia Motors, Sirsi Road, Jaipur.
3.5 During the course of search dated 28.02.2019 at the premises of M/s Guru Kripa Traders
and M/s Star Line Trading Company situated at Shop No.27, Royal City, Hatoz Mode, Sirsi
Road, Jaipur; on being asked Shri Hakim s/o Shri Mohammed Hanif informed that he has been
sent to this premises by Shri Kapil Vijayvergia, Propreitor of Tanishk Steel & Timber, A-4, Shree
Ganesh Vihar, Meenawala, Sirsi Raod, Jaipur and he resides with Shri Kapil Vijay. During
search nothing was recovered at the shop.
3.6 Statement of Shri Hakim S/o Shri Mohammad Hanif, employee/servant of Shri Kapil
Vijay was recorded on 01.03.2019 (RUD-19), wherein he, inter alia, stated that –
i. He is working as Motor Cycle Mechanic in M/s. Vijayvergia Motors, Sirsi Road, Jaipur
since last three years and he lives with Shri Kapil Vijay and his father Shri Ram Kalyan
Vijay at the residence A-4, Ganesh Vihar, Sirsi Road, Jaipur and his mobile nos. are
8233249957 and 7424933798;
ii. That the printout of WhatsApp chat taken out from his mobile number 8233249957 in
mobile - iPhone 6 (Model MG 472 HN/A) is between Shri Arun Singh (Bittu) and Shri
Kapil Vijay; that this mobile was earlier used by Shri Arun Singh and the said mobile is
with him since last month only (i.e. February, 2019);
iii. On being asked about the WhatsApp chat in his mobile Samsung-J6 (Mobile No -
7424933798) Shri Hakim stated that he do not know about the WhatsApp chat contained
in his mobile no. 7424933798 of Samsung-J6; that he lives in the house of Shri Kapil
Vijay, and he don’t know if Shri Kapil or Uncle ji (Kapil’s father) have used the mobile.

Page 15 of 201
3.7 Statements of Shri Kapil Vijay S/o Shri Ram Kalyan Vijay was recorded on 28.02.2019
under Section 70 of the CGST Act, 2017 (RUD-20) wherein he inter-alia stated that –
i. That he is Proprietor of M/s Tanishk Steel and Timber situated at A-4, Shree Ganesh
Vihar, Meenavala, Sirsi Road, Jaipur; that the mobile nos. 9461973000, 9414867183,
9950813849, 8829088555 and 8239205605 belongs to him;
ii. On being shown the cheque books (which were seized from his residence) mentioned at
Sr. No. 2 to 10 in Annexure-A to the Panchnama dated 28.02.2019 drawn at his
residence; he stated that said cheque books are of various firms created by him in the
names of his acquaintances and he operated these firms’ overall trading activity
including banking work;
iii. That the locked MI brand mobile mentioned at Sr. No. 16 in Annexure-A to panchnama
dated 28.02.2019 drawn at his residence belongs to him having number 9414867183; and
other mobiles mentioned at Sr.No. 18 and Sr.No. 19 of Annexure-A also belonged to him
and were used by him;
iv. That the Annexure A-1 annexed to Panchnama dated 28.02.2019 drawn at his residence
contains impression of rubber stamps of the various firms which were created and
operated by him;
v. On being shown Panchnama dated 28.02.2019 along with GST INS-02 drawn at the shop
premises of M/s. Vijay Vergiya Motors Shop No.7, Bagda Market, 21 No. Bus Stand,
Panchyawala, Sirsi Road, Jaipur, he admitted the contents of the said Panchnama and
stated that the mobiles mentioned at Sr.No. 10 and Sr. No.11 of GST INS-02 belonged to
him and number of Samsung mobile is 9950813849;
vi. On being confronted upon the statement dated 07.09.2018 of Shri Pawan Jain S/o Shri
Amar Chand Jain; statement dated 15.09.2018 of Shri Ankit Jain S/o Shri Rajkumar Jain
and statement dated 28.09.2018 of Shri Saurabh Chhajer alongwith photo copy of the
print outs taken from mobiles of Shri Pawan Jain and Shri Ankit Jain and WhatsApp
printouts taken from Shri Saurbh Chhajer’s Mobile; Shri Kapil Vijay stated that Shri
Pawan Jain and Shri Ankit Jain are the broker/agent of sale–purchase of bills/invoices
without actual supply and receipt of any goods. They arranged buyers for the firms
created and operated by him which required only bills/invoices without actual supply
of goods to avail the benefit of ITC;
vii. On being confronted with the statement dated 28.02.2019 of Shri Sushil Khandelwal S/o
Shri Ramwatar Khandelwal, Proprietor of M/s. Sagar Store; Shri Kapil Vijay admitted
and agreed with the contents of the said statement. He further stated that he had
purchased only invoices without actual receipt of goods in the firms namely M/s. Pooja
Sales, M/s. Manhor Sales, M/s. Shiv Shakti Traders, M/s. Shanker Lal Rajendra Kumar
& Sons, M/s. Vinayak Sales Corporation and M/s. Dev Sales etc which were operated
by him;
viii. On being shown the Statement dated 28.02.2019 of Shri Narendra Singh s/o Shri
Bhanwar Singh, whose documents were used to obtain mobile Sim having number as
9950813849, he admitted that the said mobile number was obtained by him on the basis
of documents of Shri Narendra Singh s/o Shri Bhanwar Singh and agreed with the
contents in the statement of Shri Narendra Singh;
ix. On being confronted with the statement dated 28.02.2019 of Shri Vijay Singh Panwar
S/o Hanuman Singh Panwar, whose name was used to obtain GST Registration
Certificate (GSTIN-08CTGPP5979J1ZS) of M/s Star Line Trading Company; he admitted
the correctness of the said statement and stated that he had used the documents of Shri
Vijay Singh Panwar and created the firm M/s. Star Line Trading Company in his name
in order to issue only bills without supply of goods;
x. On being shown the KYC of bank account opening forms of IDBI Bank for M/s.
Kanaram Begaram Enterprise and M/s. Manhor Sales; KYC of bank account opening

Page 16 of 201
 forms of ICICI for M/s. Neelkanth Trading Corporation and M/s. Nandaram Dinesh
Kumar & Sons; Shri Kapil Vijay admitted that the bank accounts of M/s Kanaram
Begaram Enterprise (IDBI Bank), M/s Manhor Sales (IDBI Bank), M/s Neelkanth
Trading Corporation (ICICI Bank) and M/s. Nandaram Dinesh Kumar &Sons (ICICI
Bank) were opened by him and the mobile numbers 9414867183 and 9950813849
mentioned therein were being used by him for operating these accounts through
internet banking. The mobile number 8829088555 mentioned in the account of M/s.
Mahaveer Trading Company belongs to him and was being used by him to operate
account number 023505501831 of ICICI Bank of M/s. Mahaveer Trading Company and
the mobile number 9829078498 mentioned in the account of M/s Shankar Lal Rajendra
Kumar & Sons also belonged to him and was used by him to operate account number
023505501552 of ICICI Bank of M/s. Shankar Lal Rajendra Kumar & Sons.
3.8 Statement of Shri Mohit Vijay S/o Jeevan Lal Vijay, resident of Plot No. 41, Raghunath
Vihar, Sirsi Road, Jaipur was recorded under Section 70 of the CGST Act, 2017 on 28.02.2019
(RUD-21) wherein he inter-alia stated that –
i. His mobile nos. are 9549566959, 9549565323 and 6377392515 and stated that he is
Proprietor M/s Jeevanlal Mohit Kumar & Sons, 4K-9, Housing Board, Shastri Nagar,
Jaipur;
ii. That he has been working for the purchase and sale of bills with his brother-in-law
(Jijaji) Shri Kapil Vijay since the year 2014;
iii. On being asked about the business of Shri Kapil Vijay, he stated that Kapil Vijay's
business is the purchase and sale of only bills of Timber, Iron, Cement and Marbles. For
this business purpose, Shri Kapil Vijay obtained the IDs (Identity Certifictaes) of
unknown or known persons through various sources and then created fake firm in the
name of those persons. After that, the bank account of those persons were opened with
the mobile number used by Shri Kapil Vijay in those bank accounts. After that Shri
Kapil Vijay used to supply bills to those firms, who needed Input Tax Credit and used
to close the firms after doing business for 1-2 years and used to open new firms again.
For the purpose of distributing Tax Credt, they required input tax credit, so they used to
purchase bills only at the direction of Shri Kapil Vijay. After introduction of GST, the
work of sale-purchase of bills increased and thus he (Mohit Vijay) helped in sale of bills
also;
iv. That he and Kapil Vijay used to buy the IDs (Identity Certifictaes) of unknown persons
on payment of Rs. 1 to 2 lakh rupees from Shakti Singh, Raunak Jain and Praveen
Jangid. He had taken IDs for his other firms from the persons working with him or his
friends or relatives and in each case they were given a fixed amount of Rs.10-12
thousand monthly salary or 0.10-0.20% of the profits;
v. That he worked with Shri Kapil Vijay in the business of purchase and sale of Bills, for
which his share was 10% of the net profit which is 0.10% of the taxable value before GST
and after GST since the work increased, his share was 30% of the net profit which is
from 0.50% to 0.80% of the taxable value;
vi. That the following firms were opened by Shri Kapil Vijay and passed on the ITC :-
Name of the persons on
Sr.
Name of the firm and GSTIN No. whose name firms were
No.
created
(a) (b) (c)
1 Star Line Trading Company (08CTGPP5979J1ZS) Vijay Singh Panwar
2 Amit Enterprises (08ATLPJ6231C1ZV) Amit
3 Maa Bhagwati Sales Corporation (08ANOPL4017B1Z8) Mishri Lal
4 Neelkanth Trading Corporation (08AYIPB4652P1Z0) Bhawani
5 Nanda Ram Dinesh Kumar & Sons (08BOHPG8604Q1ZD) Dinesh Gurjar
6 Manhor Sales Agency (08APDPL9986N1ZU) Manhor Lal
7 Guru Kripa Traders (08AZNPJ5019Q1ZO) Mangal Chand Jat
8 Shiv Shakti Traders (08AJUPC6702E1Z9) Vishnu Dutt Chhipa

Page 17 of 201
 9 Shankar Lal Rajendra Kumar & Sons (08AVVPT9767D1ZI) Rajendra Tailor
10 Muskan Trade Link (08BEFPJ0784N1Z2) Deepak Jangir
11 Kanaram Begaram Enterprises (08BNHPK3981M1ZD) Kanaram
12 Mahaveer Trading Company (08DCVPM4508P1ZN) Monu
13 Ashok Trading Company (08ABGPY6895E1ZW) Ashok Kumar Yadav
14 Vinayak Sales Corporation (08ADJPL5265G1ZC) Shrawan Lal
15 Amit Enterprises (08ATLPJ6231C1ZV) Amit
Hanuman Singh
16 Balaji Trading Company (08ILLPS1109E1ZZ)
Shekhawat
17 Pooja Sales (08AJMPC0092R1ZR) Ramesh Chand

vii. That the following firms in the names of other persons with sole purpose of issuing of
bills/invoices without supply of goods were created by him (Shri Mohit Vijay)
separately as under:-
Sr. GSTIN Name of the firm Name of the persons on whose
No. name firms were created
1 08CPOPR5298Q1ZG Radheshyam Sales Agency Radheshyam
2 08DYYPP2538B1ZZ Satyam Traders Ramesh Panchal
3 08DXRPK8265E1ZV Shreeji Trading Company Rajan Kumar
4 08EDFPD9719B1ZN Narang Sales Corporation Jai Dayal
5 08DBYPR0362C2ZB Laxmi Trading Veerma Ram
6 08AYWPV8236B1ZR Abhijeet Trading Company Abhijeet Vijayvargia

3.9 Statements of Shri Kapil Vijay S/o Ram Kalyan Vijay was recorded on 01.03.2019 under
Section 70 of the CGST Act, 2017 (RUD-222) wherein he inter-alia stated that –
i. His name in the Secondary Certificate and Passport is written as Kapil Vijayvergiya
whereas, in his PAN it is written as Kapil and in his Aadhar it is written as Kapil Vijay,
however, in his family relations and business circle, he is known as Kapil Vijay;
ii. On being confronted upon the statement dated 28.02.2019 of Mohit Vijay recorded
under section 70 of the CGST Act, 2017, he stated that Mohit Vijay is younger brother of
his wife Smt Parul Vijay; he got married in the year 2009 and since then he knew Shri
Mohit Vijay; that later on he (Shri Mohit Vijay) joined his (Kapil Vijay’s) business
activities. Shri Kapil Vijay agreed with the contents of the statement given by Shri Mohit
Vijay.
iii. On being confronted upon the statement dated 28.02.2019 of Shri Nitin Kumar Jain
recorded under section 70 of the CGST Act, 2017, he stated that he managed to get GST
registration of various firms through Shri Nitin Kumar Jain. Shri Kapil Vijay stated that
he agree with the contents of statement of Shri Nitin Kumar Jain.
iv. On being asked about keeping blank signed cheque books of various firms at his
residence, Shri Kapil Vijay stated that all such cheque books belongs to the firms created
and operated by him. As all such firms were not registered in his name and were
registered in different persons’ name, bank accounts have also been opened in the
names of such persons. Therefore, to operate all such bank accounts, he needed to have
cheque books of all such firms signed by the persons in whose names these firms were
registered. Whenever he needed to deposit or withdraw cash/cheque in a particular
bank account against providing bills from his firms, he used such signed cheque book
on his own, without presence of the respective person in whose name such firm was
registered.
v. On being confronted with the statement dated 28.02.2019 of Shri Vijay Singh Panwar
S/o Hanuman Singh Panwar, whose ID was used by him to obtain GST Registration
Certificate (GST number 08CTGPP5979J1ZS) of the firm M/s Star Line Trading
Company, he stated that he had used his ID to create firm in the name of Shri Vijay
Singh Panwar and created the firm M/s Star Line Trading Company in order to issue
only GST bills, without supply of goods and thereby facilitating the buyers of such bills
to avail and utilize Input Tax Credit.

Page 18 of 201
vi. Shri Kapil Vijay in his statement admitted that he had created various firms with intent
to earn easy money and most of such firms were registered in the name of different
persons just to keep himself away from the consequences in case of departmental
questionings. Through such firms he used to issue and provide GST bills, without
supply of any goods, only to facilitate buyers of such bills with ITC. The details of all
such firms are as under:
Sr. Name of proprietor
Name & Address of the Firm GSTIN of firm
No. of firm
A B C D
M/s Star Line Trading Company, Shop
1 No-27, Royal City, Hatoz Mode, Sirsi 08CTGPP5979J1ZS Vijay Singh Panwar
Road, Jaipur
M/s Amit Enterprises, K-9, Sector-
2 08ATLPJ6231C1ZV Amit
4,Housing Board, Shastri Nagar, Jaipur
M/s Maa Bhagwati Sales Corporation,
3 36, Sevi Colony, Jahan Khet Sanganer, 08ANOPL4017B1Z8 Mishri Lal
Jaipur
M/s Neelkanth Trading Corporation,
4 Balaji Vihar, A-92, Bainad Road, Jaipur, 08AYIPB4652P1Z0 Bhawani
Jaipur
M/s Nanda Ram Dinesh Kumar & Sons,
5 Shiv Nagar-A, Shop No. S-56, Sirsi 08BOHPG8604Q1ZD Dinesh Gurjar
Road, Jaipur,
M/s Manhor Sales Agency, Shop No.5,
6 Gyatri Vihar, Kollawala, Sanganer, 08APDPL9986N1ZU Manhor Lal
Jaipur
M/s Guru Kripa Traders, Shop No-27,
7 Royal City, Hatoz Mode, Sirsi 08AZNPJ5019Q1ZO Mangal Chand Jat
Road,Jaipur
M/s Shiv Shakti Traders, Plot No.-5, Vishnu Dutt
8 08AJUPC6702E1Z9
Dadu Nagar, Sanganer, Jaipur Chhipa
M/s Shankar Lal Rajendra Kumar &
Sons,
9 08AVVPT9767D1ZI Rajendra Tailor
Shop No- S-55, Shiv Nagar -A, Sirsi
Hathoj Link Road, Jaipur
M/s Muskan Trade Link,
10 Shop No.2, F-401,Aasam Group Society, 08BEFPJ0784N1Z2 Deepak Jangir
Sector No.4, Vidhyadhar Nagar, Jaipur
M/s Kanaram Begaram Enterprises,
11 Shop No.5a, Gyatri Vihar, Kollawala, 08BNHPK3981M1ZD Kanaram
Sanganer
M/s Mahaveer Trading Company,
12 B-22, Besment Ganpati Enclave, Central 08DCVPM4508P1ZN Monu
Spine, Vidyadhar Nagar, Jaipur 302023
M/s Balaji Enterprises,
Shiv Kumar
13 Ward No. 16, Near Mahaveer 08CXCPP4117N1ZY
Panwar
Vidhyalaya, Ladnu, Distt. Nagaur
M/s Hanumant Enterprises, C-892, First
14 08DCXPB7911K1Z1 Kailash Beniwal
Scheme 4-C Macheda, Jaipur
M/S Bhanwarji Oil And Grain
Bhanwar Pratap
15 Merchent, 08CLRPS2178F2ZH
Singh
A-2 Mandor Mandi, Jodhpur
M/s Balaji Trading Company,
Hanuman Singh
16 Plot No. A-20 Kamla Nagar, Meenawala, 08ILLPS1109E1ZZ
Shekhawat
Sirsi Road , Jaipur
M/s Kanaram Begaram Enterprises,
Arun Kumar
17 Shop No. 5a, Gayatri Vihar, Kollawala, 08CRWPV6459H1Z6
Bairwa
Sanganer, Jaipur
M/s Vinayak Sales Corporation,
18 Shop No. 30, Sunrise City, Niwaru, 08ADJPL5265G1ZC Shrawan Lal
Jhotwara, Jaipur, Rajasthan, 302012
M/s. Dev Sales, Plot No. 202, Laxmi
19 08CHZPG7920B1Z3 Deepak Garg
Nagar, Nivaru Road, Jhotwara, Jaipur
M/s. Pooja Sales, Plot No. 135, Bhagwan
20 Bahubali Nagar, Nivaru Road, Jhotwara, 08AZMPC0092R1ZR Ramesh Chandra
Jaipur
21 M/s Ashoka Trading Company, 1771, 08ABGPY6895E1ZW Ashok Kumar
Page 19 of 201
 Near Narsingh Mandir, Ghatgate, Jaipur Yadav

vii. That through all the above mentioned firms, which have been created by him, he has
provided GST bills to the buyers, who needed only GST bills to avail ITC, without actual
receipt of goods and have issued such GST bills from all the above firms, without actual
supply of goods, valued at Rs. 670,14,61,607/- (Taxable Value) and thereby passed on
ITC to the buyers of such bills amounting to Rs. 110,40,81,910/-.
viii. In his statement, he admitted that he has wrongfully passed on ITC of Rs.
110,40,81,910/- to different firms who have availed or utilised such ITC. Shri Kapil Vijay
stated that he did not remember name of all the firms and provided details of some of
the firms to whom ITC has been passed on by him through the firms created and
operated by him, as mentioned below:-
ITC Passed
Sr. No. Name of the firm, address and GST No.
On (Rs.)
A B C
M/s Shri Krishna Enterprises,
Flat No. 401, Watsalya Residency, Plot No 52,4-D- Campus, Pratap
1 45983463
Nagar,Murlipura, Jaipur, Rajasthan
(08EDQPS8420F1Z1)
M/s Devi Construction Co.,
119, Anand Nagar, Sirsi Road,Vaishali Nagar, Jaipur, Rajasthan,
2 21795851
302021
(08AALFD4226G1Z)
M/s Teknomin Construction Limited,
5, Above Rishabh Travells, Sardarpura Gumaniyawala Petrol Pump,
3 13892584
Near Petrol Pump, Udaipur
(08AAACT8174F1Z6)
M/s Seth Daggdumal And Company,
G 1-798, Iv Th Phase Riico Industrial Area Boranada, Boranada
4 13048165
Jodhpur, Jodhpur, Rajasthan
(08AZDPB4417G1ZR),
M/s Salasar Enterprises,
A-9, Shyam Kunj, Pawanpuri West, Benad Road, Jhotwara, Jaipur,
5 12782006
Rajasthan, 302012
(08AZOPS1146E2Z6)
M/s MS Trading Co.
A-95, Shyam Mitra Mandal Nagar, Murlipura, Jaipur, Rajasthan,
6 10273551
302013
(08AKKPY6795L1ZV)
M/s Gayatri Udyog,
7 6b/3, Laxmi Nagar, Niwaru Road, Jhotwara, Jaipur, 7795345
(08GAHPS1974L1ZW)
M/s Shri Ganesh Batteries,
Dhyawano Ki Dhani,, Paldi Meena,, Opposite To Rajesh Coach,, Agra
8 7612875
Road, Jaipur, Rajasthan, 302031
(08APHPM4981N1Z4)
M/s Vishal Trading Company,
9 20, Bal Vihar, Pratapnagar, Jaipur, Rajasthan, 7040672
(08AVLPJ2060M1ZB)
M/s Bhardwaj Stonex,
10 Naya Shahar, Kishangarh, Kishangarh, Ajmer, 6970298
(08AJOPB1671R3ZL)
M/s H. G. Infra Engineering Limited,
11 14, Panchwati Colony, Ratanada, Jodhpur 6931608
(08AABCH2668B1ZU)
M/s Abhiin Marbles,
12 Kh no 1152/2, Industrial area, Roopangarh, Ajmer, Rajasthan, 6909874
(08AAPFA1686B1ZH)
M/s Bhardwaj Steels
13 9, Pratap Nagar, Murlipura, Jaipur, Rajasthan, 302013 6167681
(08AVGPS3195K1ZX)
M/s Mahaveer Trading,
C/O Gajanand Marble, , Roopgarh, Kishangarh Ajmer, Rajasthan,
14 5910662
305801
(08AZWPM2976J1ZE)

Page 20 of 201
 M/s Roop Rajat Enterprises,
Opposite Kishangarh Granite, Near Shakti Shali Kaanta,, Harmara
15 5563850
Road, Kishangarh, Ajmer,
(08ABHFM7959A1Z1)
M/s Mohan Lal Ashish Kumar
Koyla Gali, Alakhsagar Road,
16 5496429
Bikaner, Rajasthan,
(08AADHM2223G1ZK)
M/s Agarwal & Sons
17 Koyala Gali, Bikaner 07, Bikaner, Rajasthan 5496429
(08ABWPA2495G1ZC)
M/s S B C Polypipes Private Limited,
18 F455, Road No 12, Vki Area, Jaipur 4915980
(08AASCS6743B1Z2)
M/s Ashok Trading Company,
19 Ward No. 18, Behind Power House, Kherli, Alwar, 4823595
(08CAKPB0645Q1ZE)
M/s Suraj Enterprises,
105, Sangariya Dharam Kata Ke Piche, Basni Salawas Road, Jodhpur,
20 4782644
Jodhpur, Rajasthan, 342001
(08AMYPT0837C1ZM)
M/s Shivam Traders
21 Post Office Ke Pass, Ward No 1, Chaksu, Jaipur, 4713366
(08AZHPA1583G1ZJ)
M/s Shakambhari Steels,
A-205, Riico Industrial Area, Phase-2, Bagru Extension, Jaipur, Jaipur,
22 4544991
Rajasthan, 303007
(08ADMFS7315P1Z9)
M/s Mahaveer Stonex,
Patwar Halka- Roopangarh, Plot No. 206/1/3, Gram- Mordi,
23 4445757
Kishnagrh, Ajmer, Rajasthan, 305801
(08AYEPM4542R1ZS)
M/s Tirupati Enterprises,
24 Deoli,Teli Mohalla, Deoli, Tonk, Rajasthan, 304804 4168607
(08AFOPJ3554P1ZQ)
M/s Girraj Traders,
25 36a, Sani Colony, Sanganer, Jaipur, Rajasthan, 302029 4015697
(08DCIPR5043D1ZK)
M/s Manhor Sales Agencies,
26 Shop No. 5, Gayatri Vihar, Kollawala, Sanganer, Jaipur 3938853
(08APDPL9986N1ZU)
M/s Dak Roll,
27 5151428
(08AAFCD7243Q1Z2)
M/s Potaliya Enterprises,
Raja Garden, Shop No. 01, Kaithgarh Road, Ismailabad, Haryana,
28 3344802
Kurukshetra, Haryana, 136129
(06AQVPP6447M1ZU)
M/s Guru Kripa Electricals,
Near Kisan Cattle Feed, Kaithal Road, Pehowa, Kurukshetra,
29 3319658
Haryana, 136128
(06AAPFG2518N1Z1)
M/s Sewak Trade ,
Na, Goyal Cinema Street Guru Nanak Basti Mansa, Mansa, Mansa,
30 3233208
Punjab, 151505
(03ASUPR1206P1ZA)
M/s Hindustan Fibre Glass Works,
31 C1b-231/3,4, Gidc Industrial Estate, Por Ramangamdi, Por, Vadodara 14406000
(24AABFH6597G1Z8)
M/s Shiva Business,
32 1, Barnala Road, Mansa, Mansa, Punjab, 151505 4567848
(03AGEPR7145K1Z7)
M/S Rishu Construction,
33 Ground Floor, G-14 G/F, Khno 24/7/1 And 8/1/Blk Laxmi Park 5805586
Near Mal Office, New Delhi, (09AINPS0664D1Z1)
M/s Assam Dooars Tea Corpioration,
15, 1501, Orchid, Lokhandwala township, Kandivali East,
34 7021047
Maharashtra, 400101
(27ACZPC1504C1ZX)
35 M/s Trump Impex Pvt Ltd., 9860336
Page 21 of 201
 3rd Floor, 301, Cello Plaza, V.P. Road, Vile Parle West, Maharashtra,
400056
(27AACCT4622L1Z6)
M/s Shiv Shakti Traders,
36 Ground Floor, G-14 G/F, Khno 24/7/1 And 8/1/Blk Laxmi Park 8937112
Near Mal Office, New Delhi, (07APWPT9803P1ZL)
29,56,67,858/
TOTAL
-

ix. Further, Shri Kapil Vijay stated that in order to generate Input Tax Credit in the firms
created and operated by him, he used to purchase merely GST bills from different
persons engaged in such type of activities and thereby used to avail Input Tax Credit in
his firms; that he never received any goods along with such bills. Such bills were
available on payment of certain amount as Commission through agents as well as
directly from the firms engaged in selling of bills. In his case, such GST bills were
purchased by paying Commission any where between 1.5% to 2% of total taxable value.
Further, in the process of providing such bills from the firms created and operated by
him to the buyers of such bills, he further sold GST bills/invoices by getting
Commission between 4% to 6% of total taxable value.
x. That the firms/persons who purchase such GST bills from them, send such billed
amount through RTGS/NEFT in the bank account of the respective firm from which
such GST bill is issued. On receipt of payment they withdraw the amount in cash and
return the same to the buyer of such bill after deducting their Commission towards
providing such GST bill, without actual supply of goods. Similarly, in case of purchase
of bill by him for the firms created and operated by him, they make payment to the bill
issuing firm and the person, who operate such firm withdraw the amount in cash from
the account of such firm and return the amount to him after deducting their commission
for providing such bill, without actual supply of goods. He stated that the entire
transaction is paper based and there is no movement of goods.
xi. That he does not have bills which were purchased by him in all the firms created and
operated by him as he has destroyed the same. However, the details of purchase bills
can be obtained from the GSTR-2A of the concerned firms created by him.
xii. On being asked about the firms to whom Shri Kapil Vijay has supplied bills/invoices
without supply of goods and to provide the sale bills, he stated that the records of bills
and accounts were kept in his laptop. However, data of the said computer has been
erased. He has destroyed all the data of the firms created by him. The details of the firms
to whom he had supplied invoices can be obtained from the GSTR-1 uploaded by them
of the concerned firms on GSTN.
xiii. Shri Kapil Vijay stated that for supply of GST bill, he received his Commission for
providing GST bills from the recipient of such bill after filing of GSTR-3B. Because after
filing GSTR-3B, ITC is reflected in GSTR-2A of the recipient of such bill.
xiv. On being confronted upon the print out bearing pages from 01 to 173 of WhatsApp
messages taken out from his Samsung mobile No. 9950813849, he stated that the
printouts have been taken from his Samsung mobile No. 9950813849 on 28.02.2019 in his
presence under panchanama dated 28.02.2019 and admitted that all these WhatsApp
messages are connected to the transactions related to issuances of fake invoices, without
supply of goods.
xv. On being confronted upon the WhatsApp conversation available at page no.155 which is
taken from his Samsung S-9 mobile no. 9950813849, reproduced here as under: -
“28 lac ke bill katwa do
GSTN 08IXKPS8313D1Z2
Viswanath enterprises
Month apr may jun july aug”

Page 22 of 201
 Shri Kapil Vijay confirmed that the said conversation was held between him and
Shri Dinesh Sharma of Kishangarh. Under the said conversation, Shri Dinesh Sharma
had asked him to provide only bill without supply of goods, having taxable value of Rs.
28 lakh, in the name of M/s Vishwanath Enterprises, which must be showing April,
May, June, July & August as the month of issuance of such bills.
xvi. On being confronted upon the print outs bearing pages from 01 to 40 of WhatsApp
messages taken out from his REDMi mobile No.9414867183, he confirmed that all such
print outs have been taken from his mobile No.9414867183 on 28.02.2019 in his presence
and admitted that all these WhatsApp messages are connected with the transactions
related to issuances of fake invoices, without supply of goods.
xvii. On being confronted with the WhatsApp conversation available at page no. 9 which is
taken from his REDMi mobile No.9414867183, reproduced hereasunder: -
“Girish Bhai abhi de raha h”
Today: old Bal 43.085-15-4-2=22.085
Bal”

“20 kg kishangarh ka token do”

“3WT707089.100 RS”
“Bhaiya bill bhi banwa dena”
“Ban rahe he”
No. de do
+919214334020
Kedar Bhai”

Shri Kapil Vijay confirmed that the said conversation was held between him and
Shri Vipin Bohra of Kishangarh in respect of transactions of bills. According to the said
conversation total amount involved in such transactions was of Rs.43.085 lakh out of
which he had sent back Rs. 15 lakh, Rs. 4 lakh and Rs. 2 lakh in three installments to Shri
Vipin Bohra and thereafter an amount of Rs.22.085 lakh remained outstanding, to be
sent to Shri Vipin Bohra against supply/issuance of bills by the firms operated by him
to the firms as asked by Shri Vipin Bohra. Out of the said amount of Rs. 22.085 lakh, he
had sent Rs.20 lakh (20 kg.) through Shri Kedar Bhai who is working as Angadia
(Money Transfer Agent) having mobile number +919214334020 and also sent a code no
3WT707089, which is actually the serial number of a 100 rupee note of Indian Currency
and by quoting it, Shri Vipin Bohra can collect the said amount from the local Angadia.
In the said conversation, Shri Vipin Bohra has also asked to issue bill, in reply to which
he assured him that the same are being prepared.
xviii. On being confronted upon theprint outs bearing pages from 01 to 17 of WhatsApp
messages taken out from his Apple XS mobile No.9461973000, he confirmed that all such
print outs have been taken from his Apple XS mobile No. 9461973000 on 28.02.2019 in
his presence. He admitted that all these WhatsApp messages are connected with the
transactions related to issuances of fake invoices, without supply of goods.
xix. On being confronted upon WhatsApp conversation available at page no. 13 which was
taken from his Apple XS mobile No.9461973000, reproduced hereasunder: -
“Bhaiya please Bill banwa do. Month katham ho raha h. Problem ho jayegi. Aap or Mohit Bhai
dono ka ph nahi uth raha h”
Shri Kapil Vijay stated that the said conversation was held between him and Shri
Vipin Bohra of Kishangarh wherein Shri Vipin Bohra pressing him hard to issue earlier
ordered bills as the month was getting over and also informed that he (Kapil Vijay) as
well as his brother-in-law Shri Mohit Vijay were not picking up his calls. Since Shri
Mohit Vijay is actively involved with Shri Kapil Vijay in running this business, Shri
Vipin Bohra has mentioned his name.

Page 23 of 201
 xx. Shri Kapil Vijay admitted that photos of ID of various persons were available in the
photo gallery of the mobiles used by him. By using such IDs, he used to create firms in
the name of the person to whom such ID belonged to and thereafter from such firm, he
used to issue GST bills to facilitate buyer of such bills with ITC, without supply of
goods.
xxi. On being confronted upon the statement dated 01.03.2019 of Shri Hakim, Shri Kapil
Vijay stated that Shri Hakim is working as Mechanic in M/s. Vijayvergia Motors, Jaipur
and living with him at his residence. He admitted the contents mentioned in the
statement dated 01.03.2019 of Shri Hakim.
xxii. On being confronted upon the print outs bearing pages from 01 to 18 of WhatsApp
messages taken out from Shri Hakim’s Samsung J-6 (Mobile No.7424933798) and print
out bearing pages from 01 to 73 of WhatsApp messages taken out from Shri Hakim’s
iPhone 6 (Mobile No.8233249957), he stated and confirmed that all such print outs have
been taken from the mobile phones recovered from his employee Shri Hakim in his
presence. He stated that though such mobiles have been recovered from the custody of
his employee Shri Hakim, the conversation as available on pages from 01 to 18 & 01 to
73 belonged to him, which contains details of transactions of his all firms through which
he provided bills only.
xxiii. Shri Kapil Vijay stated that he has seen and perused provisions of Section 16 of the
Central Goods and Services Tax Act, 2017 and according to which his fake firms are not
eligible to avail the GST credit as they have only received GST bills and not the goods
mentioned in such bills. He fully admitted his fault and liability towards payment of
outstanding amount of GST.

3.10 Statement of Shri Mohit Vijay S/o Jeevan Lal Vijay, resident of Plot No. 41, Raghunath
Vihar, Sirsi Road, Jaipur was recorded under Section 70 of the CGST Act, 2017 on 01.03.2019
(RUD-23) wherein he inter-alia stated and admitted that:
i. The records, documents, cheque books, rubber stamps and others things seized from his
residence i.e. Plot No. 41, Raghunath Vihar, Sirsi Road, Jaipur vide GST-INS-02 &
panchnama dated 28.02.2019 drawn there, belongs to the firms created and operated by
Shri Kapil Vijay and by him.
ii. On being shown the Panchnama dated 28.02.2019 drawn at the residential premises of
Shri Vijay Singh Panwar, resident of 400, JP Colony, Shastri Nagar, Jaipur, he stated that
the firm viz. M/s. Star Line Trading Company was opened by Shri Kapil Vijay in the
name of Shri Vijay Singh Panwar which was not in the knowledge of Shri Vijay Singh
Panwar.
iii. On being shown Panchanama dated 28.02.2019 drawn at the residential premises of Shri
Bhawani, 36, Baba Ramdev Colony, Shastri Nagar, Jaipur, he stated that since Bhawani
was his friend and he (Mohit Vijay) and Kapil opened firm M/s. Neelkanth Trading
Corporation, Jaipur in his (Shri Bhawani’s) name.
iv. Shri Kapil Vijay used his two mobile numbers viz 9414867183 and 9950813849 in the
Bank Accounts of the most of the firms. Both the mobile numbers are of Shri Kapil
Vijay. Shri Kapil Vijay used his mobile number 9461973000 in his actual firm M/s.
Tanishk Steel and Timber Suppliers.
v. That he worked with Kapil Vijay and his main work was to buy GST Bill as per the
directions of Shri Kapil Vijay, that they purchased GST Bills through the various Dalals
(Commission Agent).
vi. That he and Kapil Vijay used to provide only bills without supply of goods on a
commission of 3% - 5% on the value of the goods for the purpose of availment of input
tax credit by the recipients. They used to set-off the GST liability through input tax
credit in their firms, which was earned by purchasing invoices only from various firms.
No actual movement of goods has taken place. Further, he has provided the details of 36

Page 24 of 201
 (thirty six) firms to whom input tax credit amounting to Rs.29.57 crores was passed on
by providing invoices only.
vii. On being confronted upon the print-outs of WhatsApp messages taken out from his
mobile phone i-phone X 64 GB having number 9549566959 under Panchanama dated
01.03.2019, he stated that all these related to the business of purchase and sale of
invoices of their firms. The payments of bills are made through money transfer agents,
therefore, ‘kg’ mentioned in the WhatsApp messages means ‘Lakh’ and for specific
identity the numbers of currency notes were mentioned.
viii. That he has seen and perused provisions of Section 16 of the Central Goods and
Services Tax Act, 2017 and according to which, issuing invoice without supply of goods
or to avail input tax credit without receipt of goods were against law. He and Kapil
Vijay have availed Input Tax credit without purchase of goods and passed on ITC to
without supply of goods others firms, thereby caused loss to the government exchequer.

4. On examination of the records/documents and things, which were recovered during

searches and statement tendered by various persons as mentioned above, it appeared that Shri
Kapil Vijay @ Kapil Vijayvergia and Shri Mohit Vijay were indulged in creating firms on the
basis of identities of other persons for the sole purpose of issuing invoices without supply of
goods and availing ineligible Input Tax Credit (ITC) on the basis of invoices purchased without
receipt of goods mentioned therein. Therefore, keeping in view the fact, that evasion of GST in
the case was amounting to Rs. 113.39 Crore and on the basis of available evidences and
statements, Shri Kapil Vijay and Shri Mohit Vijay were arrested on 01.03.2019 under Section 69
of the CGST Act, 2017 after getting approval from the competent authority.

5.1 After examination of available records and facts in case, statement of Shri Nitin Kumar
Jain, Tax Consultant, was recorded on 18.03.2019 (RUD-24) wherein he, provided the details of
other firms related to Shri Kapil Vijay for which he obtained registration on the basis of
documents provided by Shri Kapil Vijay as under :-
i. M/s. Pooja Enterprises (GSTN - 08CFMPD7758H1ZZ0) - Registration was taken in the
name of Smt. Vimla Devi.
ii. M/s. Green Leaves Enterprises (GSTIN - 08BAEPJ0375E1ZZ) - Registration was taken in
the name of Smt. Saroj Jat.
iii. M/s. India Impex (GSTIN - 08BFJP6150D1ZL) - Registration was taken in the name of
Shri Lokendra Singh Jodha.
iv. M/s. Vishnu International (GSTIN - 08GHNPS1415M1ZQ) - Registration was taken in
the name of Shri Vishnu Singh,
v. M/s. Jyoti Traders (GSTIN - 08EYAPS9712K1ZU) - Registration was taken in the name
of Shri Dinesh Sahu.
vi. M/s. S.K. Corporation (GSTIN No.08AZRPS6688J1Z4) - Registration was taken in the
name of Shri Nand Kishore Sopra.
vii. M/s. Kanaram Begaram Enterprises (GSTIN - 08CRWPB6459H1Z6) - Registration was
taken in the name of Shri Arun Kumar Bairwa.
viii. M/s. Varsha Enterprises (GSTIN - 08DYEPK5002B1ZZ) - Registration was taken in the
name of Shri Rahul Kaloya.

Shri Nitin Kumar Jain also stated that Shri Mohit Vijay visited his office alongwith Shri
Kapil Vijay; that Shri Kapil Vijay introduced Shri Mohit Vijay as his brother-in–law and Shri
Mohit Vijay told him that both of them work together.

5.2 Statement of Shri Pawan Jain, Ajmer was recorded on 28.03.2019 under section 70 of the
CGST Act, 2017 (RUD-25), wherein after perusal of statement dated 28.02.2019 and 01.03.2019
of Shri Kapil Vijay, he inter-alia stated that –

Page 25 of 201
 i. Apart from the firms mentioned in the statement of Shri Kapil Vijay, many firms
namely Varsha Enterprises, Charbhuja Marble & Granite were also operated by Kapil
Vijay, as he acted as mediator in supplying bills from these firms to various parties.
ii. That he also acted as mediator for supplying bills from other firms of Shri Kapil Vijay
namely Neelkanth Trading Corporation, Manhor Sales Agency, Kanaram Begaram etc.
iii. That Shri Kapil Vijay was his classmate while doing CA, when he started work of
broker for selling bills / invoices on commission; he came to know about Kapil Vijay’s
business. He stated that Kapil Vijay told him that he opened firms on the basis of IDs of
different persons. He stated that Kapil told him that sometimes he purchased the IDs
from poor people by giving them some money and obtained VAT/GST registration. On
the basis of GST registration Kapil Vijay opened Bank Accounts of the firms. Shri Kapil
Vijay used to issue bills for every type of goods like Iron, Marble, Copper etc.;
iv. That these people (Shri Kapil Vijay) were taking wrong ITC as they never received any
goods and only purchased bills (GST Invoices); and it was Dalaal’s (Commissione
Agent’s) responsibility, to handle RTGS as well as Cash Transfer to the bill issuing
party, who was mediator in this work of bill trading.
v. Shri Pawan Jain stated that he used to send the details to Shri Kapil Vijay like Name of
Party, GST Number, description of goods and rate (of goods) on which the invoice has
to be prepared; and Shri Kapil Vijay used to send me invoices as per details sent by me;
when the party (beneficiary firm) has received credit (Input Tax Credit), the party used
to send the money via RTGS to the firm from which the bill was received; after that Shri
Kapil Vijay used to send the remaining amount in cash after deducting his commission
which used to be 7%.
vi. On being confronted upon the WhatsApp messages taken out from his mobile no.
9680483006, Shri Pawan Jain stated that at page 54 the chat (RUD-26), is between him
and Kapil Vijay which is mentioned as under :-
“Mohit ko bolo Praveen se conference par bat kara de 31 ke sare bill 1 main bana diye party aa
rahi h
OK
Hisab ki slip bhejo
Bhejta Hu”
Shri Pawan Jain explained the message that he asked Kapil Vijay to tell Mohit Vijay to
talk on conference with Praveen. He prepared the bills in the date of 1st instead of 31st
and the party is coming. Kapil replied as ‘OK’ and asked for accounts slip to which he
agreed to send.
vii. On being confronted upon the statement dated 01.03.2019 of Shri Mohit Vijay, he stated
that he knew Shri Mohit Vijay, who is brother- in- law of Shri Kapil Vijay and is
working with Shri Kapil Vijay.
viii. On being confronted the print outs taken out from his mobile, regarding page no. 99 to
105 and 116-123, he categorically stated that these contain ledger of accounts of dealing
with Kapil Vijay; that Shri Kapil Vijay used to send me the details of transaction via
WhatsApp to settle the accounts i.e. Cash settlement after receiving of Input Tax Credit;
as I was working as an commission agent in this work of invoice trading, it was my
responsibility to clear the accounts i.e. cash should reach to the beneficiary firm after
deduction of commission.
ix. From the ledger of ‘Kachha Hisab’ obtained from mobile of Shri Pawan Jain (RUD-27)
which was received from Shri Kapil Vijay, it also revealed that M/s Neelkanth Trading
Company, M/s Mahaveer Trading Company, M/s Amit Enterprises, M/s Kanaram
Begaram, M/s Muskan Trade Link, M/s Manhor Sales, M/s Guru Kripa Traders, M/s
Nandaram Dinesh Kumar & Sons, M/s Pooja Enterprises, M/s Vinayak Sales

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 Corporation, M/s Balaji Trading, M/s Ashok Trading Company were operated by Shri
Kapil Vijay.
5.3 Statement of Shri Hakim (employee of Shri Kapil Vijay) was recorded on 11.04.2019
under Section 70 of the CGST Act, 2017 (RUD-28), wherein he, inter alia, stated that-
i. The Mobile No. 8829088555 is of his owner Shri Kapil Vijay and he (Kapil Vijay) used
this mobile number.
ii. On being confronted upon the Customer Application Form for the mobile number
8829088555, he stated that he has never used this mobile number. Shri Kapil Vijay used
this mobile number. It is only today (i.e. 11.04.2019) he came to know that this mobile
number has been issued in his name. He is working as Motor-cycle Mechanic in
Vijayvergia Motors, Jaipur and residing with his owner Shri Kapil Vijay and Shri Ram
Kalyan Ji (father of Kapil Vijay). He looked after their domestic work also. All his IDs
are kept in the said residence and the same have been used to obtain SIM number. The
address mentioned in the application form is the residential address of Shri Kapil Vijay.
iii. That the alternate Mobile Number 9214333413 mentioned in the application form is of
Shri Ram Kalyan Vijay, who is father of Shri Kapil Vijay.

5.4 Statement of Shri Arun Singh alias Bittu s/o Shri Jaswant Singh (employee of Shri Kapil
Vijay) was recorded on 20.04.2019 (RUD-29) wherein he, inter alia, stated that –
i. his mobile number is 9785322570; that Shri Ram Kalyan, father of Shri Kapil Vijay was
having a watch-shop in which he was working; Later on they took Bajaj Motorcycle’s
agency in the name of M/s. Vijayvergia Motors, Jaipur. Before 2 years, Shri Kapil Vijay
had purchased Shop no. 27, Royal City, Sirsi Hathoj Link Road, Jaipur and opened a
new office there; that Shri Kapil Vijay took him there. In the office, there were two
chambers one for Shri Kapil Vijay and another for Shri Mohit Vijay, who is brother-in-
law of Shri Kapil Vijay, but since last 5-6 months Shri Mohit Vijay was not coming to the
office; that Both Kapil Vijay and Mohit Vijay were doing the work of trading of bills.
They used to do their work on laptop and computer. Sometimes he (Arun Singh) used
to send the bills by courier but most of the time they used to send the bill by mail-to-
mail and hardly they were taking print outs of the bills; that they did not maintain the
bill books at this office therefore he is not so aware about the bill books; that Shri Kapil
Vijay and Shri mohit Vijay were used to come office in interval of 4-5 days, but when
they come to office they were doing work of generation of bills (invoices) on the laptop-
computer and money transfer related work via Net-banking or mobile-banking during
the whole day.
ii. That he looked after the domestic work of Shri Kapil Vijay. As per the directions of Shri
Kapil, he was doing work of RTGS in banks and to deliver Cash to the persons as
instructed by Shri Kapil Vijay; that he was doing work of collection of Cash from the
market based on the Token Number as provided by Shri Kapil Vijay; that the ‘TOKEN’
is the number of any note (serial number mentioned on any denomination of Indian
Rupees Note) which was used to received on mobile; that ‘Kg’ denotes the amount in
Lakh, for example 5Kg denotes Rupees Five Lakh.
iii. That he agrees with the Statement dated 01.03.2019 of Shri Kapil Vijay; he admitted that
he was doing work of collection and supply of Cash as per the direction of Shri Kapil
Vijay.
iv. That he knew Shri Nitin Kumar Jain who used to look after GST related work for Kapil
Vijay and Mohit Vijay. The requisite details for said GST work used to be sent through
mail to Nitin Kumar Jain; that Shri Kapil Vijay and Shri Mohit Vijay were running many
firms.
v. That he knew Shri Hakim, who used to work in M/s Vijayvergia Motors as Mechanic
and lives at Kapil’s home. On being confronted upon the statement dated 01.03.2019 of
Shri Hakim wherein Shri Hakim stated that the mobile i-phone 6, having Airtel number
8233249957, was given by him to Hakim; Shri Arun Singh stated that i-phone 6 Mobile
Page 27 of 201
 was of Kapil Ji, when Shri Kapil Vijay bought new phone he gave this mobile to me.
When the screen of this mobile was damaged, he gave this mobile to Hakim. After
repairing the screen, Hakim started using this mobile. The WhatsApp chat contained in
the mobile was between him (Arun Singh) and Shri Kapil Ji.
vi. Shri Arun Singh described some of the print outs of WhatsApp chat taken from Shri
Hakim’s mobile Phone - 8233249957 (employee of Shri Kapil Vijay) from pages 1 to 73
(RUD-30). Like - On page 14, as directed by Shri Kapil, he has sent details of Cash
transactions to Shri Kapil Vijay. Shri Kapil Vijay told him to prepare the accounts and
then he takes photo of the accounts in his mobile and asked him to send WhatsApp
message of the accounts. This was done by him to keep his daily accounts. Kapil did not
keep such accounts in the mobile which is in his name. In WhatsApp chat print 14, ‘51
Kg’ means Rupees 51 Lakh was received from Babulal Ji and Rs.11,11,770/- also
received from Babulal Ji; ‘20 kgs’ means 20 lakhs to Mundraji, Rs.8,77,500/- to Ganpati,
9 lakhs to Kekri, 10 lakhs to Vipin, Rs.5,90,000/- to Luckyji, who is Jijaji of Shri Kapil
Vijay and engaged in trading of Iron, 1 kg means 1 lakh to Kailashji of Niwai and 244000
to Satishji. The WhatsApp printouts from page 16 to 29 are the photos of cash
transaction maintained in the diary of Kapil, This diary was written by Shri Kapil Vijay,
that after capturing photo in the mobile, Shri kapil Vijay used to destroy these hand
written Hisaab (ledgers). Page No.31 to 35 are ledgers of M/s. Shankar Lal Rajendra
Kumar & Sons, Kanaram Begaram etc. of which Kapil has captured photograph in his
mobile and sent WhatsApp to some other mobile. Shri Kapil Vijay used to take photo of
the accounts through mobile of his servants and saved the accounts in this way. He also
forwarded WhatsApp messages of such accounts from his mobile to the mobile of
servants so that the accounts are saved in their mobiles.
vii. That Shri Kapil Vijay and Shri Mohit Vijay operated the firms namely, M/s. Muskan
Trade Link, M/s. Shiv Shakti Traders, Shivam Traders, Mahaveer Trading Company,
Ashoka Trading Company, M/s. Bhanwarji Oil Company, M/s. Kanaram Begaram,
Shanker Lal Rajendra Kumar and Sons, M/s. Manhor Sales Agency, M/s. Dev Sales,
M/s. Guru Kripa, M/s. Arvind Traders, M/s. Vinayak Sales Corporations, M/s. Subh
Trading Company, M/s. India Impex, etc; that he did not remember the names of other
firms.
viii. On being confronted upon the WhatsApp prints taken out from Samsung mobile J-6 of
Shri Hakim on 01.03.2019, he stated that at page 1,2,4,5,6, there were photo of ‘kacha
hisab’ prepared by him on the directions of Shri Kapil Vijay and the photo of which
were captured by Kapil and sent to Mobile of Shri Hakim to save the Hisab. Likewise on
page 7, 10, 11, 12, 13, 14 contained the accounts of Kapil’s firm in which he has also
written his Commission @8%.
ix. That the mobile number 8239205605 did not belong to him. On being confronted upon
the Customer Application Form in which his Aadhar is used, he stated that someone
who has used this number has misused his Aadhar.
5.5 Further, Statement of Shri Arun Singh alias Bittu s/o Shri Jaswant Singh was again
recorded on 22.04.2019 under section 70 of the CGST Act, 2017 (RUD-31), wherein he, inter alia,
stated that he used to look after cash transactions and bank related work for Shri Kapil Vijay &
Shri Mohit Vijay since last 2 years and also looked after Shri Kapil Vijay’s housekeeping work.
On being asked about the conversation with Shri Mohit Vijay through SMS, Shri Arun Singh
stated that this conversation is related to their cash transaction wherein he elaborated that he
had obtained ‘Token’ with Note Serial Number from Shri Mohit Vijay and exchange the cash to
the concern party as per direction given by Shri Kapil Vijay & Shri Mohit Vijay. He also stated
that they have mentioned rupees one Lakh as “kg” in their conversations to hide the cash
transactions. On being asked about such cash transactions he informed that cash transactions
were being done for returning/receiving of the money received/paid through RTGS from
various parties from which they have done only billing transactions. He also informed that

Page 28 of 201
father of Shri Kapil Vijay, Shri Ram Kalyan Vijay also visited his home and aksed his family
member that he should not come to the DGGI office, however he refused to do so.
5.6 Further examination of records, revealed that Bank transactions in respect of the firms
created by Shri Kapil Vijay were operated / managed by Shri Kapil Vijay and Shri Mohit Vijay
directly or indirectly in person.
5.6.1 Further, during search of the residential premises of Shri Kapil Vijay and premises of
M/s. Vijayvergia Motors, Jaipur on 28.02.2019, Cheque books related to following firms were
found and seized under panchnama proceedings:-
i. Bhanwar Ji Oil and Grain Merchent;
ii. Manhor Sales Agency,
iii. Ashok Trading Company,
iv. Guru Kripa Traders,
v. Mahaveer Trading Company,
vi. Dev Sales,
vii. Hanumant Enterprises,
viii. Amit Enterprises and
ix. Ganesh Trading Company.
Also the rubber stamps of the firms/company namely Janak Nandan Private Limited,
Pooja Sales, Mahaveer Trading Company, Guru Kripa Traders, Manhor Sales Agency, Dev
Sales, Varsha Enterprises, Subh Trading Company, Neelkanth Trading Corporation were
recovered.
5.6.2 During search at the residential premises of Shri Mohit Vijay on 28.02.2019, sale invoices
of M/s. Jai Shanker Enterprises, M/s. Laxmi Trading and M/s. Radheshyam Sales Agency,
various cheque books and rubber stamps of various firms namely Jeevan Lal Mohit Kumar &
Sons, Satyam Traders, Narang Sales Corporation, Ashok Trading Company, Vijay Shree
Cement Agency, Radheyshyam Sales Agency, Shreeji Trading Comapany, Laxmi Trading,
Balaji Trading Company and Abhijeet Trading Company were recovered.
5.6.3 The KYCs of the Bank Accounts of the followings firms were obtained from different
Banks in which the accounts were opened for the said firms which were created and operated
by him. The mobile numbers 9461973000, 9414867183, 9950813849 and 8828088555 given in the
said bank accounts were used by Shri Kapil Vijay whereas the mobile number 9549566959
mentioned was of Shri Mohit Vijay as evident from the following Table:
TABLE
Sr. Account opened in Mobile
Name of Bank Account No. RUD No.
No the name of No.
(a) (b) (c) (d) (e) (f)
1 Tanisk Steel and Andhra Bank 177311100003961 9461973000 (RUD-32)
Timber
2 Neelkanth Trading ICICI 001205502146 9414867183 (RUD-33)
Corporation
3 Manhor Sales Agency IDBI, Vidhyadhar 1278102000010283 9414867183 (RUD-34)
Nagar Branch, Jaipur
4 Kanaram Begaram IDBI, Vidhyadhar 1278102000010274 9950813849 (RUD-35)
Enterprises Nagar Branch, Jaipur
5 Kanaram Begaram Axis Bank, 916020053448866 9950813849 (RUD-36)
Enterprises Vidhyadhar Nagar
Branch, Jaipur
6 Muskan Trade Link Axis Bank, 916020045832194 9950813849 (RUD-37)
Vidhyadhar Nagar
Branch, Jaipur
7 Muskan Trade Link IDBI, Vidhyadhar 1278102000010414 9950813849 (RUD-38)
Nagar Branch, Jaipur
8 Mahaveer Trading ICICI Bank, Vaishali 023505501831 8829088555 (RUD-39)
Company Nagar, Jaipur
9 Mahaveer Trading IDBI , Vidhyadhar 1248102000010930 8829088555 (RUD-40)
Company Nagar, Jaipur
10 Shanker Lal Rajendra ICICI Bank, Vaishali 023505501552 - (RUD-41)

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 Kumar & Sons Nagar, Jaipur
11 Rajendra Tailor, ICICI Bank, Vaishali 23501551903 - (RUD-42)
Prop. of Shanker Lal Nagar, Jaipur
Rajendra Kumar
&Sons
12 Nandaram Dinesh ICICI Bank, Vaishali 023505501551 9414867183 (RUD-43)
Kumar & Sons. Nagar, Jaipur
13 Maa Bhagwati Sales ICICI Bank, Vaishali 023505007330 - (RUD-44)
Corporation Nagar, Jaipur
14 Pooja Sales Punjab National Bank 3555002100035625 9950813849 (RUD-45)
15 Balaji Trading Vijaya Bank, 701300601000002 8829088555 (RUD-46)
Company Vidhyadhar Nagar,
Jaipur
16 Balaji Trading Axis Bank, 91802002609341 8829088555 (RUD-47)
Company Vidhyadhar Nagar
Branch, Jaipur
17 Ashok Trading Punjab National Bank 3555002100035421 9950813849 (RUD-48)
Company
18 Ganesh Traders Allahabad Bank, 50437407440 9549566959 (RUD-49)
Vidhyadhar Nagar,
Jaipur
19 Gurukripa Traders Allahabad Bank, 50400495417 (RUD-50)
(08HAWPS2438R1ZB) Vidhyadhar Nagar, 8829088555
Jaipur
20 Gurukripa Traders Vijya Bank, Vaishali 703600301000293 9950813849 (RUD-51)
Nagar , Jaipur.
21 Shree Janak Nandan ICICI Bank Vaishali 023505501555 8829088555 (RUD-52)
Traders Private Nagar, Jaipur
limited
22 Dev Sales Allahabad Bank, 50421902065 - (RUD-53)
Vidhyadhar Nagar,
Jaipur
23 Vinayak Sales Punjab National Bank 3555002100035616 9950813849 (RUD-54)
Corporation

From above, it proved that Shri Kapil Vijay and Shri Mohit Vijay used to mentione
intentionally their mobile numbers in the GST registration as well as in the bank accounts of
firms created by them in name of other persons so that the trasactions in GST as well as in bank
can easily be handled by them, without knowledge of the persons in whose name GST
registration is taken or bank account opened.

6. Investigation against the firms that had supplied invoices without underlying goods to
the firms created and operated by Shri Kapil Vijay and Shri Mohit Vijay was conducted and the
Statement of the various Proprietor/Partner/Authorized Singatories were recorded under
Section 70 of the CGST Act, 2017.

6.1 Statement of Shri Sushil Khandelwal, Proprietor of M/s Sagar Stores, Jaipur was
recorded on 28.02.2019 (RUD-55), wherein he, inter alia, stated that he had supplied only bills
(without any supply of goods) to the firms namely M/s. Pooja Sales, M/s. Manhor Sales, M/s.
Shiv Shakti Enterprises, M/s. Shankar Lal Rajendra Kumar and Sons, M/s. Dev Sales, M/s.
Vinayak Sales Corporation etc. These firms were operated by Shri Kapil Vijayvergia and his
brother-in-law Shri Mohit Vijay. Both of them contacted him for supply of bills. He stated that
the Mobile Nos. of Kapil Vijayvergia were 9950813849 and 8619969498 and the Mobile Nos. of
Mohit Vijay were 6377392515 and 9549566959.

6.2 Statement of Shri Pawan Lahoti, Partner of M/s Lahoti Distributors was recorded on
22.04.2019 (RUD-56), wherein he, inter alia, stated that he had issued bills without supply of
goods to the firms M/s. Hanumant Enterprises, M/s. Manhor Sales, M/s. Shiv Shakti Traders,
M/s. Neelkanth Trading Corporations, M/s. Ganesh Traders.

6.3 Statement of Shri Vishambhar Dayal Kedia, Proprietor of M/s Kedia Trading
Company was recorded on 23.04.2019 (RUD-57), wherein he, inter alia, stated that Shri Kapil
Vijay and Shri Mohit Vijay visited their shop and told him to supply bills, of the goods which

Page 30 of 201
are sold in the market without bills, to their firms. They told me that they will make give
payment through RTGS and after deducting 1 % commission, I have to return the balance
amount to them. Since in the market there was recession, therefore, getting 1 % commission
was a big deal, so the goods were sold in cash without bills to different customers in the market
and bills for such goods were sold to Kapil Vijay and Mohit Vijay; For the bills which were sold
to Kapil Vijay and Mohit Vijay without supply of goods for commission @ 1%, he received the
payment through RTGS and after deducting his commission, he returned the balance amount
to them. The balance amount was returned by Cash that is received against sale of goods
without bills in the market. Shri Mohit Vijay informed him about the person to whom payment
is to be made. Mostly person named ‘Bittu‘ used to collect money who was working under Shri
Kapil Vijay; Shri Mohit Vijay talked to him through his mobile 9549566959; he has supplied
only bills from his firm to the firms of Shri Kapil Vijay and Shri Mohit Vijay which were M/s.
Amit Enterprises, M/s. Ashok Trading Company, M/s. Balaji Trading Company, M/s. Guru
Kripa Traders, M/s. Hanumant Enterprises, M/s. Kanaram Bega Ram, M/s. Manhor Sales
Agency, M/s. Neekanth Trading Corporation, M/s. Pooja Sales, M/s. Star Line Trading
Company, M/s. Vinayak Sales Corporation, M/s. India Impex, M/s. Ganesh Traders, M/s.
Radheshayam Sales Agency, M/s. Satyam Traders. He perused the statements dated 28.02.2019
and 01.03.2019 of Shri Kapil Vijay and Shri Mohit Vijay, agreed with the statement given
regarding him.

7.1 Physical verification/search at the principal place of business of following firms was
done and proceedigns were recoreded under panchnama as detailed below:
Date of
Name of the Name of person verificatio Outcome of
Sr.
company/ firm & Address (in whose name n verification/ RUD No.
No.
GSTIN firms created) /search/Sta search
tement
Found non-
20, Desert Colony, existent at the
Abhijeet Trading
Naharunag, Shastri Abhijeet said premises
1 Company 04.06.2019 (RUD-58)
Nagar, Jaipur, Vijayvergiya and never
08AYWPV8236B1ZR
Rajasthan, 302016 operated
thereform.
Found non-
K-9, Sector-4,
existent at the
Housing Board,
Amit Enterprises said premises
2 Shastri Nagar, Amit 04.06.2019 (RUD-59)
08ATLPJ6231C1ZV and never
Jaipur, Rajasthan,
operated
302016
thereform.
Found non-
1771, Narsingh existent at the
Arvind Traders Mandir, Ghat Gate, Nonga Ram, said premises
3 06.06.2019
08DQJPK7893D1ZB Jaipur, Rajasthan, Bijrar, Barmer and never
302003 operated
thereform.
Registered on
the same (RUD-60)
address on
1771, Near
Ashok Trading which M/s
Narsingh Mandir, Ashok Kumar
4 Company 06.06.2019 Arvind Traders
Ghatgate, Jaipur, Yadav
08ABGPY6895E1ZW was. Landowner
Rajasthan, 302003
denied renting
of said premises
to anyone.
C-892, First Scheme
Found non-
Balaji Enterprises 4-C, Macheda, Shiv Kumar
5 07.06.2019 existent at the (RUD-61)
08CXCPP4117N1Z4 Jaipur, Rajasthan, Panwar
said premises
302013
Found non-
existent at the
Balaji Trading A-20, Kamla Nagar,
Hanuman Singh said premises
6 Company Meenawala, Jaipur, 12.04.2019 (RUD-62)
Shekhawat and never
08ILLPS1109E1ZZ Rajasthan, 302012
operated
thereform.
Bhanwar Ji Oil And A-2, Mandor Found non-
Bhavar Pratap
7 Grain Merchent Mandi, Jodhpur, 05.06.2019 existent at the (RUD-63)
Singh
08CLRPS2178F2ZH Jodhpur, Rajasthan, said premises

Page 31 of 201
 342001 and never
operated
thereform.
Found non-
Nasiya Ji Ke Pas, existent at the
Charbhuja Marble
Roopangrah, Dev Kishan said premises
8 And Granite 04.06.2019 (RUD-64)
Kishangrah, Ajmer, Varma and never
08BGCPV7856C1Z1
Rajasthan, 305814 operated
thereform.
Statement of
Plot No.-202 Laxmi Land-owner
Nagar, Niwaru Shri Naval
Dev Sales
9 Road, Jhotwara, Deepak Garg 24.04.2019 Kishore (RUD-65)
08CHZPG7920B1Z3
Jaipur City, Jaipur, recorded and he
Rajasthan, 302012 denied existence
of any firm.
Found non-
Plot No.-163, Shree
existent at the
Ramnpuri,
Ganesh Traders said premises
10 Jhotwara, Jaipur Ankit Agarwal 06.06.2019 (RUD-66)
08CNHPA8115Q1ZM and never
City, Jaipur,
operated
Rajasthan, 302012
thereform.
Found non-
D-3, Dai Nagar, existent at the
Ganesham Trading
Malpura Road, said premises
11 Corporation Suresh 05.06.2019 (RUD-67)
Sanganer, Jaipur, and never
08GOZPS9422F1ZZ
Rajasthan, 302029 operated
thereform.
Shop No. FF-2, Found non-
Vinayak Complex, existent at the
Green Leaves
Vinobha Basti, said premises
12 Enterprises Soraj Jat 15.05.2019 (RUD-68)
Barkat Nagar, and never
08BAEPJ0375E1ZZ
Jaipur, Rajasthan, operated
302004 thereform.
Found non-
Shop No-27, Royal existent at the
Guru Kripa Traders City, Hatoz Mode, Mangal Chand said premises
13 28.02.2019 (RUD-69)
08AZNPJ5019Q1ZO Sirsi Road, Jaipur, Jat and never
Rajasthan, 302012 operated
thereform.
Found non-
C-892, First Scheme existent at the
Hanumant
4-C, Macheda, said premises
14 Enterprises Kailash Beniwal 13.04.2019 (RUD-70)
Jaipur, Rajasthan, and never
08DCXPB7911K1Z1
302013 operated
thereform.
Mahendra Found non-
Shop No.-S-49,
Singh, Near existent at the
Jaipuriyo Ki Bad,
India Impex Sitala Mata said premises
15 Shiv Nagar, 06.06.2019 (RUD-71)
08BFJPJ6150D1ZL Mandir, Dabri, and never
Jhotwara, Jaipur,
Nagaur, operated
Rajasthan, 302012
Rajasthan thereform.
Janak Nandan Private
Virendra Statement of
Limited (Not registered
16 Choudhary & 24.04.2019 directors were (RUD-72)
(not registered under under GST)
Sitaram Falod recorded
GST)
Have same
address as in
M/s Manhor
Shop No. 5A, Gyatri Sales Agency.
Kanaram Begaram
Vihar, Kollawala, Found non-
17 Enterprises Kanaram 11.04.2019 (RUD-73)
Sanganer, Jaipur, existent at the
08BNHPK3981M1ZD
Rajasthan, 302029 said premises
and never
operated
thereform.
62/120,
Kanaram Begaram Statement of
Mansarovar, Arun Kumar
18 Enterprises 10.06.2019 proprietor was (RUD-74)
Mansarovar, Jaipur, Bairwa
08CRWPB6459H1Z6 recorded
Rajasthan, 302020
Found non-
Plot No 67,
existent at the
Shekhawati Nagar
Laxmi Trading said premises
19 Vistar, Govindpura, Virma Ram 06.06.2019 (RUD-75)
08DBYPR0362C2ZB and never
Jhotwara, Jaipur,
operated
Rajasthan, 302012
thereform.
20 Maa Bhagwati Sales 36, Sevi Colony, Mishri Lal 05.06.201 Found non- (RUD-76)
Page 32 of 201
 Corporation Jahan Khet existent at the
08ANOPL4017B1Z8 Sanganer, Jaipur, said premises
Rajasthan, 302029 and never
operated
thereform.
B-22, Besment Found non-
Ganpati Enclave, existent at the
Mahaveer Trading
Central Spine, said premises
21 Company Monu 20.04.2019 (RUD-77)
Vidyadhar Nagar, and never
08DCVPM4508P1ZN
Jaipur, Rajasthan, operated
302023 thereform.
Found non-
Shop No.5, Gyatri existent at the
Manhor Sales Agency Vihar, Kollawala, said premises
22 Manohar Lal 11.04.2019 (RUD-78)
08APDPL9986N1ZU Sanganer, Jaipur, and never
Rajasthan, 302029 operated
thereform.
Shop No.2, F- Found non-
401,Aasam Group existent at the
Muskan Trade Link Sociaty, Sector No.4, said premises
23 Deepak Jangir 10.04.2019 (RUD-79)
08BEFPJ0784N1Z2 Vidhyadhar Nagar, and never
Jaipur, Rajasthan, operated
302023 thereform.
Found non-
Shop no. S-56, Shiv existent at the
Nanda Ram Dinesh
Nagar-A, Sirsi said premises
24 Kumar & Sons Dinesh Gurjar 11.04.2019 (RUD-80)
Road, Jaipur, and never
08BOHPG8604Q1ZD
Rajasthan, 302012 operated
thereform.
Found non-
32, Moti Nagar,
existent at the
Narang Sales Ram Pura Road
said premises
25 Corporation Sukhiya, Sanganer, Jai Dayal 13.04.2019 (RUD-81)
and never
08EDFPD9719B1ZN Jaipur, Rajasthan,
operated
302032
thereform.
Found non-
A-92, Balaji Vihar, existent at the
Neelkanth Trading
Bainad Road, said premises
26 Corporation Bhawani 04.06.2019 (RUD-82)
Jaipur, Rajasthan, and never
08AYIPB4652P1Z0
302012 operated
thereform.
Found non-
Plot No. 17, Sunita
existent at the
Colony, Rampura
Pooja Enterprises said premises
27 Road, Sanganer, Vimla devi 04.06.2019 (RUD-83)
08CFMPD7758H1ZZ and never
Jaipur, Rajasthan,
operated
302029
thereform.
Found non-
Plot No. 135,
existent at the
Bhagwan Bahubali
Pooja Sales said premises
28 Nagar, Niwaru Ramesh Chand 13.04.2019 (RUD-84)
08AJMPC0092R1ZR and never
Road, Jaipur,
operated
Rajasthan, 302012
thereform.
Found non-
20 Desert Colony, existent at the
Radheshyam Sales
Naharunag, Shastri said premises
29 Agency Radheshyam 04.06.2019 (RUD-85)
Nagar, Jaipur, and never
08CPOPR5298Q1ZG
Rajasthan, 302016 operated
thereform.
Found non-
35A, Radha Mukut existent at the
Satyam Traders Vihar Mansarover, said premises
30 Ramesh Panchal 13.04.2019 (RUD-86)
08DYYPP2538B1ZZ Jaipur, Rajasthan, and never
302020 operated
thereform.
Found non-
Shop No- S-55, Shiv
existent at the
Shankar Lal Rajendra Nagar -A, Sirsi
said premises
31 Kumar & Sons Hathoj Link Road, Rajendra Tailor 11.04.2019 (RUD-87)
and never
08AVVPT9767D1ZI Jaipur, Rajasthan,
operated
302016
thereform.
Found non-
Plot No.-5, Dadu existent at the
Shiv Shakti Traders Nagar, Sanganer, Vishnu Dutt said premises
32 24.04.2019 (RUD-88)
08AJUPC6702E1Z9 Jaipur, Rajasthan, Chhipa and never
302029 operated
thereform.

Page 33 of 201
 Found non-
35A, Radha Mukut existent at the
Shreeji Trading
Vihar, Mansarover, said premises
33 Company Rajan Kumar 13.04.2019 (RUD-89)
Jaipur, Rajasthan, and never
08DXRPK8265E1ZV
302020 operated
thereform.
Found non-
Shop No-27, Royal existent at the
Star Line Trading
City, Hatoz Mode, Vijay Singh said premises
34 Company 28.02.2019 (RUD-90)
Sirsi Road, Jaipur, Panwar and never
08CTGPP5979J1ZS
Rajasthan, 302012 operated
thereform.
Statement of
Shop No 30, Sunrise
Vinayak Sales premise/land
City, Niwaru,
35 Corporation Shrawan Lal 24.04.2019 owner Shri (RUD-91)
Jhotwara, Jaipur,
08ADJPL5265G1ZC Gajendra was
Rajasthan, 302012
recoreded
Found non-
F-401, Aasam
existent at the
Group Sociaty,
Vishnu International said premises
36 Sector No.4, Vishnu Singh 06.06.2019 (RUD-92)
08GHNPS1415M1ZQ and never
Vidhyadhar Nagar,
operated
Jaipur 302023
thereform.
Shop No.-7, Riddhi
Statement of
Varsha Enterprises Nagar,
37 Rahul Kaloya 29.05.2019 proprietor was (RUD-93)
08DYEPK5002B1ZZ Panchyawala,
recorded
Jaipur 302034
Visit note –
S- 32, Central Spine, address not
Jyoti Traders Vidhayadhar traceable,
38 Dinesh Sahu 30.09.2022 (RUD-94)
08EYAPS9712K1ZU Nagar, Jaipur, declared
Rajasthan, 302012 address is
incomplete
Visit Note -
24, Sarvodaya Found non-
Shyam Sales Nagar, existent at the
39 Corporation Harnathpura, Monu Kumar 29.09.2022 said premises (RUD-95)
08GJCPK8373R1Z7 Jaipur, Rajasthan, and never
302012 operated
thereform
Shop No.-7, Riddhi
Neelkanth Trading Nagar,
Corporation Panchyawala, Rajendra Ojha
08ACHPO7841G2ZA Jaipur, Rajasthan, Visit Note –
40 302034 14.09.2022 Address not (RUD-96)
7, Riddhi nagar, traceable
Satyam Traders Panchyawala,
Veerma Ram
08DBYPR0362C1ZC Jaipur, Jaipur,
Rajasthan, 302034

7.2 During investigation Summons have been issued to the Proprietors of the firms in
whose name firms were created by Shri Kapil Vijay and Shri Mohit Vijay as detailed below:
Sr. No. Name of the person to whom summons No. and date of issunance of RUD No.
have been issued Summons
(a) (b) (c) (d)
Shri Ravi Dutt S/o Shri Som Dutt
1. [Proprietor of M/s. Ganesh Traders], 2267, 518 dated 18.04.2019 RUD-97
Gali Peran, Tilak Bazar, Delhi
Shri Dev Kishan Varma S/o Shri Bhanwar
Lal Varma [Proprietor of M/s Charbhuja
2. 519 dated 18.04.2019 RUD-98
Marble and Granite], Ward No.6, Dujar,
Nagaur
Shri Arvind Kumar [Proprietor of M/s
3. Arvind Traders], 1771, Narsingh Mandir, 524 dated 18.04.2019 RUD-99
Ghatgate, Jaipur
Shri Vishnu Singh S/o Shri Khinv Singh
[Proprietor of M/s Vishnu International],
4. 528 dated 18.04.2019 RUD-100
Rajputo Ka Mohalla, Dabri, Nagaur,
Rajasthan
Shri Arun Kumar Bairwa S/o Shri Nourat
5. Mal Bairwa [Proprietor of M/s Kanaram 529 dated 18.04.2019 RUD-101
Begaram Enterprises], Nikatpuri, Manpur,
Page 34 of 201
 Dausa, Rajasthan
Shri Girraj Regar S/o Shri Chotu Lal Regar
6. [Proprietor of M/s Girraj Traders], 530 dated 18.04.2019 RUD-102
Mamdoli, Sawai Madhopur, Rajasthan
Shri Abhijeet Vijayvargia S/o Shri Vikram
Vijayvargia [Proprietor of M/s Abhijeet
7. 531 dated 18.04.2019 RUD-103
Trading Company], 6-G-3, R.C Vyas Colony,
Bhilwara, Rajasthan
Shri Shiv Kumar Panwar S/o Shri Ashok
Kumar [Proprietor of M/s Balaji
142 dated 05.04.2019;
8. Enterprises], Ward No. 16, Mahaveer RUD-104-105
532 dated 18.04.2019
Vidhyalaya Ke Pass, Ladoon, Nagaur,
Rajasthan
Shri Veerma Ram S/o Shri Gunesha Ram
[Proprietor of M/s Laxmi Trading],
9. 533 dated 18.04.2019 RUD-106
Beriwala Goan, Mahne Ki Dhani, Barmer,
Rajasthan
Shri Rahul Kaloya S/o Shri Badri Prasad
[Proprietor of M/s Varsha Enterprises], B-
10. 534 dated 18.04.2019 RUD-107
24, Sanjay Colony, Shastri Nagar, Jaipur,
Rajasthan
Shri Nand Kishore Sopra [Proprietor of M/s
S.K. Corporation], 5/122, Namdev Chowk,
11. 535 dated 18.04.2019 RUD-108
Chaudhary Mohalla, Sanganer, Jaipur,
Rajasthan
Shri Pawan Kumar Khatik S/o Shri
Nawrang Lal [Proprietor of M/s Radhika
12. 536 dated 18.04.2019 RUD-109
Marble and Granite], Beer Chapper, Churu,
Rajasthan
Shri Suresh Sharma S/o Shri Bajrang Lal
Sharma [Proprietor of M/s Suresh Iron &
13. 537 dated 18.04.2019 RUD-110
Steel], 139, Green Park, Newaru Road,
Govindpura, Jhowara, Jaipur, Rajastha
Shri Kailash Beniwal [Proprietor of M/s
148 dated 05.04.2019;
14. Hanumant Enterprises] New Hunuwant RUD-111-112
494 dated 18.04.2019
School Road, Ram Nagar, Barmer, Rajasthan
Shri Bhanwar Pratap Singh [Proprietor of
M/s Bhanwar Ji Oil and Grain Merchant], 149 dated 05.04.2019;
15. RUD-113-114
Garh Tikana, Maharajpura, Shivsinghpura, 495 dated 18.04.2019
Dausa, Rajasthan
Shri Hanuman Singh Shekhawat [Proprietor
of M/s Balaji Trading Company], Ward No. 146 dated 05.04.2019;
16. RUD-115-116
7, Rajputo Ka Mohalla, Bhonawas, Jaipur, 496 dated 18.04.2019
Rajasthan
Shri Shrawan Lal [Proprietor of M/s
Vinayak Sales Corporation], 10, 147 dated 05.04.2019;
17. RUD-117-118
Parasrampuri, Jal Mahal, Amer Road, 497 dated 18.04.2019
Tripoliya Bazar, Jaipur, Rajasthan
Shri Deepak Garg [Proprietor of M/s Dev
145 dated 05.04.2019;
18. Sales], Near Khatri Factroy, Sawai RUD-119-120
498 dated 18.04.2019
Madhopur, Rajasthan
Shri Ashok Kumar Yadav [Proprietor of
M/s Ashok Tarding Company], 73, Kanri 143 dated 05.04.2019;
19. RUD-121-122
Uma Vihar, Gokulpura, Jhotwara, Jaipur, 499 dated 18.04.2019
Rajasthan
Shri Amit Kumar Joshi S/o Shri Rakesh
Kumar Joshi [Proprietor of M/s Amit 04 dated 01.04.2019;
20. RUD-123-124
Enterprises], 392, Near Bus Stand, 500 dated 18.04.2019
Vidhydhar Nagar, Jaipur
Shri Manohar Lal S/o Shri Ramdhan Ram
[Proprietor of M/s Manohar Sales Agency],
21. 501 dated 18.04.2019 RUD-125
Ward No. 1, Jato Ka Mohalla, Dabri,
Nagaur, Rajasthan
Shri Vishnu Dutt Chhipa S/o Shri Nand
Kishore Chhipa [Proprietor of M/s Shiv 124 dated 02.04.2019;
22. RUD-126-127
Shkti Tarders], 4, Kalyan Vihar, Gopal Ji Ki 502 dated 18.04.2019
Talai, Snaganer, Jaipur, Rajasthan
Shri Deepak Jangir S/o Shri Bansi lal 126 dated 02.04.2019;
23. RUD-128-129
[Proprietor of M/s Muskan Trade Link], 503 dated 18.04.2019
Page 35 of 201
 Ward No. 16, Karant Balaji Road, Ladnun,
Nagaur, Rajasthan
Shri Kanaram S/o Begaram [Proprietor of
M/s Kanaram BEgaram Enterprises], 127 dated 02.04.2019;
24. RUD-130-131
Ghintalo Ka Baas, Dabari, Nagaur, 504 dated 18.04.2019
Rajasthan
Shri Monu S/o Shri Ramswarup [Proprietor
25. of M/s Mahaveer Tarding Company], 505 dated 18.04.2019 RUD-132
Dungari Bamor Road, Tonk, Rajasthan
Shri Ramesh Chand [Proprietor of M/s
144 dated 05.04.2019;
26. Pooja Sales], 12, Ashok Pura, New Sanganer RUD-133-134
506 dated 18.04.2019
Road, Sodala, Jaipur, Rajasthan

7.3 Statement of the following persons either premise-owner of the palce where firms were
registered or Proprietor/Dircetors of the firms/companies in whose name firms/companies
were created by Shri Kapil Vijay and Shri Mohit Vijay were recorded as detailed below:

Name of
Name of person
Sr. Name of the company/ firm & Date of persons whose RUD
(in whose name
No. GSTIN statement statement was No.
firms created)
recorded
Shri Abhijeet
29.04.2019 Vijayvergiya, RUD-135
Abhijeet Trading Company Abhijeet Proprietor
1
08AYWPV8236B1ZR Vijayvergiya Smt. Savita,
07.06.2019 Premises RUD-136
owner
Shri Ashok
Ashok Trading Company Ashok Kumar
2 24.04.2019 Kumar Yadav, RUD-137
08ABGPY6895E1ZW Yadav
Proprietor
Bhanwar Ji Oil And Grain Shri Murlidhar
Bhavar Pratap
3 Merchent 05.06.2019 Daga, Premise- RUD-138
Singh
08CLRPS2178F2ZH owner
Shri Dev
Charbhuja Marble And Granite Dev Kishan
4 14.05.2019 Kishan Varma, RUD-139
08BGCPV7856C1Z1 Varma
Proprietor
Shri Nawal
Dev Sales
5 Deepak Garg 24.04.2019 Kishor, RUD-65
08CHZPG7920B1Z3
Premise-owner
Ganesham Trading Corporation Shri Suresh Jat,
6 Suresh 12.04.2019 RUD-140
08GOZPS9422F1ZZ Proprietor
Green Leaves Enterprises Shri Soraj Jat,
7 Soraj Jat 12.04.2019 RUD-141
08BAEPJ0375E1ZZ Proprietor
Shri Mangal
Guru Kripa Traders Mangal Chand
8 08.04.2019 Chand Jat, RUD-142
08AZNPJ5019Q1ZO Jat
Proprietor
Virendra
Virendra Choudhary &
Janak Nandan Private Limited
9 Choudhary & 24.04.2019 Sitaram Falod, RUD-72
(not registered under GST)
Sitaram Falod both are
Directors
Shri Arun
Kanaram Begaram Enterprises Arun Kumar
10 10.06.2019 Kumar Bairwa, RUD-74
08CRWPB6459H1Z6 Bairwa
Proprietor
Maa Bhagwati Sales
Shri Mishri Lal,
11 Corporation Mishri Lal 09.04.2019 RUD-143
Proprietor
08ANOPL4017B1Z8
Mahaveer Trading Company Shri Monu,
12 Monu 22.04.2019 RUD-144
08DCVPM4508P1ZN Proprietor
Shri Sanjay
Muskan Trade Link
13 Deepak Jangir 22.04.2019 Kumar Sharma, RUD-145
08BEFPJ0784N1Z2
Premise owner
Nanda Ram Dinesh Kumar & Shri Dinesh
14 Sons Dinesh Gurjar 11.04.2019 Gurjar, RUD-146
08BOHPG8604Q1ZD Proprietor
15 Neelkanth Trading Corporation Bhawani 08.04.2019 Shri Bhawani, RUD-147

Page 36 of 201
 08AYIPB4652P1Z0 Proprietor
Smt. Vimla
Pooja Enterprises
16 Vimla devi 11.06.2019 Devi, RUD-148
08CFMPD7758H1ZZ
Proprietor
Shri Rajendra
11.04.2019 Tailor, RUD-149
Shankar Lal Rajendra Kumar &
Proprietor
17 Sons Rajendra Tailor
Shri Mool
08AVVPT9767D1ZI
19.04.2019 Singh, Premise- RUD-150
owner
Shri Vijay
Star Line Trading Company Vijay Singh
18 28.02.2019 Singh Panwar, RUD-151
08CTGPP5979J1ZS Panwar
Propoietor
Vinayak Sales Corporation Shri Gajendra,
19 Shrawan Lal 24.04.2019 RUD-91
08ADJPL5265G1ZC Premise-owner
Shri Rahul
Varsha Enterprises
20 Rahul Kaloya 29.05.2019 Kaloya, RUD-93
08DYEPK5002B1ZZ
Proprietor
Shri Nand
S.K. Corporation Nand Kishore
21 30.09.2022 Kishore Sopra, RUD-152
08AZRPS6688J1Z4 Sopra
Proprietor

Relevant facts from the above mentioned statements of Proprietor/Dircetors or premise-

owner of the palce where firms were registered is discussed in succeeding paras along with the
related firm.
8.1 Meanwhile, a compliant against Shri Kapil Vijay and Shri Mohit Vijay under Section 132
of the Central Goods and Services Tax Act, 2017 has been filed on 27.04.2019 before the Hon’ble
Chief Metropolitan Megistarte (Economic Offences), Jaipur by the Additonal Director General,
DGGI, JZU, Jaipur wherein firms as detailed below have been considered (on the basis of
available information, evidence and statements recorded during investigation) to be created in
the name of other persons by Shri Kapil Vijay and Shri Mohit Vijay (jointly and severally)
which were being used/ operated by them for availment and passing of Input Tax Credit
fraudulently without receipt/ supply of goods merely on the basis of invoices:
Sr.
GSTIN Trade Name Firm created and operated by
No.
1 08AYWPV8236B1ZR Abhijeet Trading Company Shri Mohit Vijay
2 08ATLPJ6231C1ZV Amit Enterprises Shri Kapil Vijay and Shri Mohit Vijay
3 08DQJPK7893D1ZB Arvind Traders Shri Kapil Vijay and Shri Mohit Vijay
4 08ABGPY6895E1ZW Ashok Trading Company Shri Kapil Vijay and Shri Mohit Vijay
5 08CXCPP4117N1Z4 Balaji Enterprises Shri Kapil Vijay and Shri Mohit Vijay
6 08ILLPS1109E1ZZ Balaji Trading Company Shri Kapil Vijay and Shri Mohit Vijay
Bhanwar Ji Oil And Grain
7 08CLRPS2178F2ZH Shri Kapil Vijay and Shri Mohit Vijay
Merchent
Charbhuja Marble And
8 08BGCPV7856C1Z1 Shri Kapil Vijay and Shri Mohit Vijay
Granite
9 08CHZPG7920B1Z3 Dev Sales Shri Kapil Vijay and Shri Mohit Vijay
10 08CNHPA8115Q1ZM Ganesh Traders Shri Kapil Vijay and Shri Mohit Vijay
Ganesham Trading
11 08GOZPS9422F1ZZ Shri Kapil Vijay and Shri Mohit Vijay
Corporation
12 08AZNPJ5019Q1ZO Guru Kripa Traders Shri Kapil Vijay and Shri Mohit Vijay
13 08DCXPB7911K1Z1 Hanumant Enterprises Shri Kapil Vijay and Shri Mohit Vijay
14 08BFJPJ6150D1ZL India Impex Shri Kapil Vijay and Shri Mohit Vijay
Kanaram Begaram
15 08BNHPK3981M1ZD Shri Kapil Vijay and Shri Mohit Vijay
Enterprises
Kanaram Begaram
16 08CRWPB6459H1Z6 Shri Kapil Vijay and Shri Mohit Vijay
Enterprises
17 08DBYPR0362C2ZB Laxmi Trading Shri Mohit Vijay
Maa Bhagwati Sales
18 08ANOPL4017B1Z8 Shri Kapil Vijay and Shri Mohit Vijay
Corporation
Mahaveer Trading
19 08DCVPM4508P1ZN Shri Kapil Vijay and Shri Mohit Vijay
Company
20 08APDPL9986N1ZU Manhor Sales Agency Shri Kapil Vijay and Shri Mohit Vijay
21 08BEFPJ0784N1Z2 Muskan Trade Link Shri Kapil Vijay and Shri Mohit Vijay
Nanda Ram Dinesh Kumar
22 08BOHPG8604Q1ZD Shri Kapil Vijay and Shri Mohit Vijay
& Sons
23 08EDFPD9719B1ZN Narang Sales Corporation Shri Mohit Vijay
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 Neelkanth Trading
24 08AYIPB4652P1Z0 Shri Kapil Vijay and Shri Mohit Vijay
Corporation
25 08AJMPC0092R1ZR Pooja Sales Shri Kapil Vijay and Shri Mohit Vijay
26 08CFMPD7758H1ZZ Pooja Enterprises Shri Kapil Vijay and Shri Mohit Vijay
27 08CPOPR5298Q1ZG Radheshyam Sales Agency Shri Mohit Vijay
28 08DYYPP2538B1ZZ Satyam Traders Shri Mohit Vijay
Shankar Lal Rajendra
29 08AVVPT9767D1ZI Shri Kapil Vijay and Shri Mohit Vijay
Kumar Sons
30 08AJUPC6702E1Z9 Shiv Shakti Traders Shri Kapil Vijay and Shri Mohit Vijay
31 08DXRPK8265E1ZV Shreeji Trading Company Shri Mohit Vijay
Star Line Trading
32 08CTGPP5979J1ZS Shri Kapil Vijay and Shri Mohit Vijay
Company
33 08ADJPL5265G1ZC Vinayak Sales Corporation Shri Kapil Vijay and Shri Mohit Vijay
34 08GHNPS1415M1ZQ Vishnu International Shri Kapil Vijay and Shri Mohit Vijay
Shri Kapil Vijay and Shri Mohit Vijay
35 08BAEPJ0375E1ZZ Green Leaves Enterprises
(no ITC passed on)
Shree Janaknandan Traders
36 Not Migrated in GST Shri Kapil Vijay and Shri Mohit Vijay
Private Limited

8.2 Statement of Shri Nitin Kumar Jain, Tax Consultant was recorded on 08.09.2022 (RUD-
153) wherein he inter-alia stated that data of below mentioned firms has been provided by Shri
Kapil Vijay by his email IDs like [email protected], [email protected]
and [email protected] on his email [email protected] and he (Shri Nitin
Kumar Jain) either obtained GST registration or filed the GST returns of the firms as detailed
below-
Sr. No. GSTIN Trade Name of firm
1 08CLSPG9894D1ZC Pooja Steels
2 08GJCPK8373R1Z7 Shyam Sales Corporation
3 08HGXPS6957J1ZY Shyam Enterprises
4 08FHXPK6436F1ZP Vaishali Sales
5 08JHVPS1072R1Z0 Ganesh Traders
6 08BUGPB9602N1ZD Subh Trading Company
7 08EYAPS9712K1ZU Jyoti Traders

8.3 Statement of Shri Kapil Vijay was recorded on 21.09.2022 under Section 70 of the CGST
Act, 2017 (RUD-154) wherein he inter-alia admitted and stated the facts as detailed below:
i. That he accepts the facts stated by him in his statements dated 28.02.2019 and 01.03.2019
recorded under Section 70 of the CGST Act, 2017.
ii. That he accepts the facts stated by Shri Mohit Vijay in his statements dated 28.02.2019
and 01.03.2019 recorded under Section 70 of the CGST Act, 2017.
iii. That after perusal of Panchnama dated 11.04.2019 drawn at declared principal place of
business of M/s Shankar Lal Rajendra Kumar Sons situated at Shop No. S-55, Shiv
Nagar-A, Sirsi Hathoj Link Road, Jaipur, Rajasthan-302016 and Statement dated
19.04.2019 of Shri Mool Singh owner of the abovesaid premises recorded under Section
70 of the CGST Act, 2017 accepted the fcats mentioned therein and admitted that GST
registration of M/s Shankar Lal Rajendra Kumar Sons was taken by him without
knowledge of Shri Mool Singh, owner of the said premises. He also admitted that the
said firm never existed and operated from the abovesaid premises.
iv. Aftre perusal of statement dated 11.04.2019 of Shri Rajendra Tailor under whose
proprietorship, M/s Shankar Lal Rajendra Kumar & Sons, Jaipur was registered under
GST he stated that he knew Shri Rajendra Tailor personally, who met him for some
work and the firm M/s Shankar Lal Rajendra Kumar & Sons was opened in the
proprietorship of Shri Rajendra Tailor by him for which he informed very well to Shri
Rajendra Tailor in advance and offered him to give Rs. 7000-8000 per month, for which
he agreed willingly. Shri Rajendra Tailor willingly gave his IDs such as PAN Card,
Aadhar Card for opening of abovesaid firm; thereafter the said firm was opened and a
saving bank account no. 023501551903 and a current account no. 023505501552 was also
opened by him in the name of Rajendra Tailor and M/s Shankar Lal Rajendra Kumar &
Page 38 of 201
 Sons respectively in ICICI Bank Limited, Vaishali Nagar, Jaipur for which Rajender
Tailor signed the application form. Kapil Vijay also admitted that he used to get
signature of Rajendra Tailor on the blank cheque books in advance so the same may be
used for banking transactions in his absence.
v. After perusal of Bank KYC Form obtained from ICICI Bank for Account No.
023501551903 and 023505501552 which were opened in the name of Shri Rajendra Tailor
and M/s Shankar Lal Rajendra Kumar Sons respectively, Shri Kapil Vijay accepted that
the above mentioned both accounts were opened by him and the mobile no. 9829078498
mentioned in account opening form of both the bank accounts is related to him and
intentionally mentioned by him as he used to manage and operate banking transactions
in both the above accounts.
vi. After perusal of Panchnama dated 04.06.2019 drawn for declared principal place of
business of M/s Neelkanth Trading Corporation situated at A-92, Balaji Vihar, Bainad
Road, Jaipur, Rajasthan-302012 he accepted the facts mentioned therein and admitted
that the said firm M/s Neelkanth Trading Corporation was opened by him by declaring
its principal place of business premises at A-92, Balaji Vihar, Bainad Road, Jaipur,
Rajasthan-302012. He also accepted that the said firm never physically existed and
operated from the abovesaid premises.
vii. After perused of Statement dated 08.04.2019 of Shri Bhawani S/o Shri Sohan Nath
under whose proprietorship M/s Neelkanth Trading Corporation, Jaipur was opened
and GST registration was taken he agreed to the facts stated by Shri Bhawani in
statement dated 08.04.2019 to the extent that the firm M/s Neelkanth Trading
Corporation, Jaipur was opened by him under proprietorship of Shri Bhawani but said
firm was opened with his (Shri Bhawani’s) prior knowledge and with his consent; he
stated that he did not know Shri Bhawani personally, but met him through Shri Mohit
Vijay and on being offered about opening a firm under his proprietorship, Shri Bhawani
gave his IDs and photo; that he opened a bank account in name of the firm i.e. M/s
Neelkanth Trading Corporation, Jaipur for which Shri Bhawani signed the bank account
opening form; that he offered Shri Bhawani to pay Rs. 12000 per month against opening
of abovesaid firm in his name and doing business through that firm.
viii. After perusal of Bank KYC Form obtained from ICICI Bank for Account No.
No.001205502146 opened in the name of M/s Neelkanth Trading Corporation, Jaipur
Shri Kapil Vijay accepted that the above mentioned bank account was opened by him
with consent of Shri Bhawani, who signed the account opening form; Shri Kapil Vijay
also admitted that he mentioned his mobile no. 9414867183 in the said bank account, so
that he can manage and operate the banking transactions in above bank account; he also
accepted that Shri Bhawani was not aware of the transactions done by him in above
account and abovesaid firm.
ix. After perusal of Panchnama dated 28.02.2019 drawn at principal place of business of
M/s Guru Kripa Traders, Jaipur and M/s Star Line Trading Company, Jaipur situated
at Shop No.-27, Royal City, Hatoz Mode, Sirsi Road, Jaipur, Rajasthan-302012; he
admitted that both the said firms M/s Guru Kripa Traders, Jaipur and M/s Star Line
Trading Company, Jaipur was opened by him by declaring its principal place of
business at Shop No.-27, Royal City, Hatoz Mode, Sirsi Road, Jaipur, Rajasthan-302012;
he admitted that the abovesaid firms never existed and operated from the abovesaid
premises.
x. After perusal of Statement dated 08.04.2019 of Shri Mangal Chand Jat S/o Shri Baksh Jat
under whose proprietorship, the firm M/s Guru Kripa Traders, Jaipur was created; Shri
Kapil Vijay agreed to the facts stated by Shri Mangal Chand Jat to the extent that he
knew Shri Mangal Chand Jat and he (Shri Mangal Chand Jat) approached to him to find
some work; that he used his IDs such as PAN, Aadhar, Photo to open a firm named M/s
Guru Kripa Traders, Jaipur and to open bank account in the name of said firm, but the
same was done with Shri Mangal Chand Jat’s prior knowledge and consent; that he
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 offered Shri Mangal Chand Jat to pay Rs. 10,000/- per month against opening a firm in
his name and doing business through that firm.
xi. After perusal of Bank KYC Form for Bank Account No.703600301000293 of Vijaya Bank
in the name of M/s Guru Kripa Traders, Jaipur he accepted that the above mentioned
bank account was opened by him in the name of M/s Guru Kripa Traders, Jaipur
through Shri Mangal Chand Jat who signed the account opening form; that he
mentioned his mobile no. 9950813849 in the said bank account so that he can manage
and operate the banking transactions; that Shri Mangal Chand Jat was not aware of the
transactions done by him in above bank account and abovesaid firm.
xii. After perusal of Bank KYC Form and account statement of Account No.50400495417
opened in the name of M/s Guru Kripa Traders, Jaipur, and cheque book, which was
seized under panchnama proceedings dated 28.02.2019 at his residence he admitted that
the mobile no. 8829088555 mentioned in above KYC was of him and said account is
being used for banking transaction by him and Shri Mohit Vijay.
xiii. After perusal of Panchnama dated 11.04.2019 drawn at declared principal place of
business of M/s Nanda Ram Dinesh Kumar & Sons situated at Shop No. S-56, Shiv
Nagar-A, Sirsi Road, Jaipur, Rajasthan-302016, he admitted that the firm M/s Nanda
Ram Dinesh Kumar & Sons was opened by him; he accepted that the said firm never
existed and operated from the abovesaid premises. After perusal of statement dated
11.04.2019 of Shri Dinesh Gurjar under whose proprietorship firm named M/s Nanda
Ram Dinesh Kumar & Sons was registered under GST; he agreed to the facts stated by
Shri Dinesh Gurjar in his statement to the extent that he know him personally and Shri
Dinesh Gurjar met him for some work; that he took copy of PAN Card, Addhar Card,
Photo of Shri Dinesh Gurjar and opened a firm named M/s Nanda Ram Dinesh Kumar
& Sons; that he informed very well to Shri Dinesh Gurjar in advance that a firm will be
opened in his name for business and offered him to give Rs.6000-8000 per month, for
which he agreed; that Shri Dinesh Gurjar willingly gave his IDs such as PAN Card,
Aadhar Card for opening of abovesaid firm; and after his accepatance the said firm was
opened and a saving bank account no.023501551904 and a current account no.
023505501551 was also opened in his name and M/s Nanda Ram Dinesh Kumar & Sons
respectively in ICICI Bank Limited, Vaishali Nagar, Jaipur for which Shri Dinesh Gurjar
signed on application form; that Shri Dinesh Gurjar used to sign on the cheque books in
advance, so the same may be used conveniently in banking transactions in his absence.
xiv. After perual of Bank KYC Form for Account No. 023505501551 of M/s Nanda Ram
Dinesh Kumar & Sons he accepted that the above mentioned account was opened by
him and the mobile no. 9414867183 mentioned in account opening form of above bank
accounts is related to him; that he has mentioned his mobile no. 9414867183 in above
bank account as he used to manage and operate transactions in above account related to
M/s Nanda Ram Dinesh Kumar & Sons; he also accepted that Shri Dinesh Gurjar was
not aware of the transactions done by him in above accounts and business done by him
through abovesaid firm.
xv. After perusal of Panchnama dated 15.05.2019 drawn at declared principal place of
business of M/s Green Leaves Enterprises (GSTIN-08BAEPJ0375E1ZZ) situated at Shop
No.FF-2, Vinayak Complex, Vinobha Basti, Barkat Nagar, Jaipur, Rajasthan-302004; he
admitted that the firm M/s Green Leaves Enterprises was opened by him; that on his
direction, a rent agreement between Shri Prashant Saini and Shri Soraj Jat was executed
but the abovesaid firm was never operated from the abovesaid premises. After perusal
of statement dated 12.04.2019 of Shri Soraj Jat under whose proprietorship firm M/s
Green Leaves Enterprises was registered he agrees to the facts stated by Shri Soraj Jat in
his statement dated 12.04.2019 to the extent that he knew Shri Soraj Jat personally and
Shri Soraj Jat approached him to find some work; that he took copy of PAN Card,
Addhar Card, Photo of Shri Soraj Jat and opened a firm named M/s Green Leaves
Enterprises; that he informed very well to Shri Soraj Jat in advance that a firm will be

Page 40 of 201
 opened in his name for business and offered him to give Rs.7000-8000 per month, for
which Shri Soraj Jat agreedand and after his consent, the said firm was opened.
xvi. After perusal of Panchnama dated 04.06.2019 drawn at declared principal place of
business of M/s Amit Enterprises (GSTIN-08ATLPJ6231C1ZV) situated at K-9, Sector-4,
Housing Board, Shastri Nagar, Jaipur, Rajasthan-302016; he accepted that the said firm
never existed and operated from the abovesaid premise; that he got the firm named M/s
Amit Enterprises registered in the proprietorship of Shri Amit Joshi for which he
obtained required documents from Shri Virendra Singh Choudhary (Director in M/s
Shree Janaknandan Traders Pvt Ltd) for issuing / receiving GST invoices without actual
receipt of the goods; that he mentioned his mobile number 9950813849 in the GST
registration of the said firm and also in the saving bank account opened in the name of
Shri Amit Joshi so as to keep Shri Amit Joshi away from the transactions (banking as
well as business) done in the said firm.
xvii. After perusal of Panchnama dated 06.06.2019 drawn at principal place of business of
M/s Arvind Traders, Jaipur (GSTIN-08DQJPK7893D1ZB) situated at 1771, Narsingh
Mandir, Ghat Gate, Jaipur, Rajasthan-302003; he accepted that the abovesaid firm was
never existed and operated physically from the abovesaid premises; that the firm M/s
Arvind Traders, Jaipur registered under the proprietorship of a person named Arvind
Kumar; that he mentioned his mobile number 9950813849 in the GST registration of the
said firm and also in the saving bank account opened in the name of Shri Arvind Kumar
for so as to keep Shri Arvind Kumar away from the transactions (banking as well as
business) done in the said firm; that Electricity Bill having K.No.210442013797 used in
GST registration of firm M/s Arvind Traders, Jaipur was uploaded in GST registration
on my direction which was provided a person named Shri Ashok Kumar Yadav
(Proprietor of M/s Ashok Trading Company, Jaipur).
xviii. After perusal of statement dated 24.04.2019 of Shri Ashok Kumar Yadav under whose
proprietorship, a firm named M/s Ashok Trading Company, 1771, Narsingh Mandir,
Ghat Gate, Jaipur (GSTIN-08ABGPY6895E1ZW) was registered; he agreed with the
content mentioned therein and stated that he opened the firm named M/s Ashok
Trading Company, Jaipur in the name of Shri Ashok Kumar Yadav and he offered
Ashok Kumar Yadav to pay Rs. 10,000/- per month against opening a firm in his name
and doing business through that firm; that bank Account No.3555002100035421 of M/s
Ashok Trading Company, Jaipur was opened on his direction in the name of the firm
and the mobile no. 9950813849 mentioned in above KYC is related to him; that he
mentioned his mobile number in the above Bank Account so that he can manage and
operate the banking transactions in above bank account without knowledge of Shri
Ashok Kumar Yadav.
xix. On being asked about Electricity Bill having K.No.210442013797 in the name of Shri
Kailsh Chand Sharma and rent agreement dated 01.04.2018 (Stamp Paper bearing No. F
516774 and Notorized dated 22.03.2018) found uploaded in GST registration of firm
named M/s Arvind Traders, Jaipur; as well as print-out of rent agreement dated
01.03.2018 (Stamp Paper bearing No. F 516774 and Notorized dated 22.03.2018) found
uploaded in GST registration of M/s Ashok Trading Company, Jaipur; he accepted that
same Stamp Paper bearing No. F 516774 for Rs.500/- have been used for execution of
rent agreement for both the firms named M/s Arvind Traders, Jaipur and M/s Ashok
Trading Company, Jaipur for the premises 1771, Narsingh Mandir, Ghat Gate, Jaipur on
his direction; that the above said rent agreements were prepared on his direction
without knowledge of both the parties (tenant and owner).
xx. After perusal of Panchnama dated 13.04.2019 drawn at C-892, First Scheme, 4-C,
Macheda, Jaipur, Rajasthan-302013 declared as principal place of business of M/s
Hanumant Enterprises, Jaipur (GSTIN-08DCXPB7911K1Z1); he stated that the said firm
M/s Hanumant Enterprises, Jaipur was opened by him without the knowledge of
owner of the said premise i.e. Shri Rajendra Prasad Jangid; that the abovesaid firm

Page 41 of 201
 never existed and operated from the abovesaid premises; that he got this firm registered
under the proprietorship of a person named Shri Kailsah Beniwal for which he obtained
PAN Card, Aadhar Card, Photo etc from Shri Kailash Beniwal; that he mentioned his
mobile number 9950813849 in the GST registration of the said firm. After perusal of
cheuqe book of Account No. 37518558181 of M/s Hanumant Enterprises having signed
cheque leaves from 916467, 916474 to 916490 (out of which leaves from 916474 to 916490
are blank) which was seized vide panchnama proceedings dated 28.02.2019 at his
residence he stated that the said bank account was opened by him in the State Bank of
India through its proprietor Shri Kailash Beniwal and he mentioned his mobile no. in
the said bank account so that he can easily handle the banking transaction; that the
abovesaid cheques were signed by Shri Kailsah Beniwal in advance as all the business
transaction in the said firm and in the abovesaid account was decided and done by him,
and these signed cheques enable him to use them later on in the banking transactions
without presence of Shri Kailash Beniwal.
xxi. After perusal of Panchnama dated 07.06.2019 drawn at C-892, First Scheme 4-C,
Macheda, Jaipur, Rajasthan-302013 which is declared as principal place of business of
M/s Balaji Enterprises, Jaipur (GSTIN-08CXCPP4117N1Z4); he admitted that the said
firm M/s Balaji Enterprises, Jaipur was opened by him without the knowledge of
ownerof the said premise i.e. Shri Rajendra Prasad Jangid; that the abovesaid firm never
existed and operated from its declared registered premises.
xxii. After perusal of Panchnama dated 12.04.2019 drawn at A-20, Kamla Nagar, Meenawala,
Jaipur, Rajasthan-302012 which is declared as principal place of business of M/s Balaji
Trading Company, Jaipur (GSTIN-08ILLPS1109E1ZZ); he admitted that the said firm
M/s Balaji Trading Company, Jaipur was opened by him without knowledge and
consent of owner of the said premise i.e. Shri Subhash Singh Chauhan; that the firm
M/s Balaji Trading Company was registered under the proprietorship of Shri Hanuman
Singh Shekhawat for which he obtained PAN Card, Aadhar Card, Photo of Shri
Hanuman Singh Shekhawat. After perusal of cheuqe book of Account No.
701300601000002 of M/s Balaji Trading Company having blank signed cheque leaves
from Cheque number 634687 to 634775 issued by Vijay Bank, Vidhyadhar Nagar, Jaipur
and cheque book of Account No. 918020026093491 having blank signed cheque leaves
from Cheque number 001291 to 001300 issued by Axis Bank Ltd, Sirsi Road, Jaipur,
which were seized during panchnama proceedings done at residence of Shri Mohit
Vijay on 28.02.2019; he stated that the said cheque books are related to M/s Balaji
Trading Company which was opened by him and operated by him along with Shri
Mohit Vijay; that they used to get the blank cheques signed from the proprietors of the
firms created by them and used to keep such cheque books with them so that banking
transactions in those firms can easily be done without knowledge and presence of the
proprietors; that as Shri Mohit Vijay helped him in creation and operation of such firms,
he (Shri Mohit Vijay) also used to keep some cheque books with him; that mobile no.
8829088555 mentioned in KYC Form for Account No.701300601000002 and in bank
account No.918020026093491 (opened in the name of M/s Balaji Trading Company) is
releted to him; that the said mobile number was mentioned in bank account so that
transaction made in the said account can easily be handled by him me without
knowledge and presence of proprietor of said firm; that the rent agreement found
enclosed with the above said Bank KYC was made on his direction so that the firm can
be registered and GST registration can be obtained.
xxiii. Afte perusal of Panchnama dated 05.06.2019 drawn at declared principal place of
business of M/s Bhanwar Ji Oil And Grain Merchent (GSTIN-08CLRPS2178F2ZH)
situated at A-2, Mandor Mandi, Jodhpur, Rajasthan-342001 and Statement dated
05.06.2019 of Shri Murlidhar Daga, Proprietor of M/s Anil Kumar Manish Kumar,
Jodhpur recorded under Section 70 of the CGST Act, 2017; he stated that he approached
Shri Murlidhar Daga, Proprietor of M/s Anil Kumar Manish Kumar, Jodhpur and
requested him to give a declaration on his letter-head mentioning that a portion of his

Page 42 of 201
 shop is given on rent to open a firml that the firm M/s Bhanwar Ji Oil And Grain
Merchent was opened by him under the proprietorship of Shri Bhanwar Pratap Singh;
that the said firm never physically existed and operated from the abovesaid premise;
that he received and supplied only invoices without receipt/supply of goods in this
firm; that he also declared his shop situated at Shop No.27, Royal City, Hatoz Mode,
Sirsi Road, Jaipur as additional place of business of the firm M/s Bhanwar Ji Oil And
Grain Merchent, but the said firm never existed and operated from this additional place
of business. After perusal of cheuqe book of Account No. 177311100004854 of M/s
Bhanwar Ji Oil And Grain Merchent having blank signed cheque leaves from 000014 to
000050 issued by Andhra Bank, Sirsi Raod, Jaipur which was seized under panchnama
proceeding dated 28.02.2019 at his residence he stated that the said Bank Account was
opened by him in the name of M/s Bhanwar Ji Oil and Grain Merchent and he
mentioned his mobile no. in the said bank account so that he can easily handle the
banking transaction without presence of Bhanwar Pratap Singh; that he used to get the
blank cheques signed from Shri Bhanwar Pratap Singh in advance and these signed
cheques enable him in the banking transactions without presence of Shri Bhanwar
Pratap Singh as he is not aware of the type of business being done in the said firm.
8.4 Statement of Shri Kapil Vijay was recorded on 27.09.2022 under Section 70 of the CGST
Act, 2017 (RUD-155) wherein he inter-alia admitted and stated the facts as detailed below:
i. That he accepts the facts stated by him in his statements dated 21.09.2022 recorded
under Section 70 of the CGST Act, 2017.
ii. After perusal of Panchnama dated 04.06.2019 at the principal place of business of M/s
Charbhuja Marble and Granite (GSTIN-08BGCPV7856C1Z1) situated at Nasiya Ji Ke
Pass, Roopangrah, Kishangarh, Ajmer, Rajasthan-305814; he stated that the firm named
M/s Charbhuja Marble and Granite was created by him; that the said firm never existed
and operated from the declared registered premise. After peusal of Statement dated
14.05.2019 of Shri Dev Kishan Varma S/o Shri Bhanwar Lal Varma under whose
proprietorship, the firm M/s Charbhuja Marble and Granite was registered under GST,
he agreed to the facts stated by Shri Dev Kishan Verma; he admitted that Shri Dev
Kishan Verma approached to him to find some work; that he used Shri Dev Kishan
Verma’s IDs such as PAN, Aadhar, Photo to open the firm M/s Charbhuja Marble and
Granite and to open bank account in the name of said firm. After perusal of print-out of
ICICI bank cheque no. 076700 of account no. 023501551903 signed by Dev Kishan Varma
found uploaded in GST registration of M/s Charbhuja Marble and Granite he stated
that he got the cheque signed from Shri Dev Kishan Verma and uploaded on GST
registration of M/s Charbhuja Marble and Granite; that the bank account no.
023501551903 is in the name of Shri Rajendra Tailor.
iii. After perusal of the statement dated 24.04.2019 of Shri Nawal Kishor S/o Shri Hari
Prasad resident of 202, Laxmi Nagar, Niwaru Road, Jhotwara, Jaipur-302012 at where
M/s Dev Sales (GSTIN-08CHZPG7920B1Z3) was registered under GST; he stated that
registration of the said firm was done by Shri Shakti Singh, Jaipur under the
proprietorship of Shri Deepak Garg and after registration process Shri Shakti Singh
handover this firm to him; he admitted that the said firm never physically existed and
operated from the above said premises. After perusal of Bank KYC Form for Bank
Account No.50421202065 (Allahabad Bank, Vidhyadhar Nagar, Jaipur) opened in the
name of M/s Dev Sales, signed cheque book of which was seized under panchnama
proceedings at his residence; he stated that this Bank Account 50421202065 opened by
Shri Shakti Singh in the name of M/s Dev Sales and Shri Shakti Singh gave him signed
cheque books as he was using this firm for issuance and receipt of GST invoices without
supply of goods.
iv. After perusal of Panchnama dated 06.06.2019 drawn at principal place of business of
M/s Ganesh Traders (GSTIN-08CNHPA8115Q1ZM) situated at Plot No. 163, Shree
Ramnpuri, Jhotwara, Jaipur City, Jaipur, Rajasthan-302012; Shri Kapil stated that he
opened the firm in proprietorship of Shri Ankit Agrawal without prior consent and

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 knowledge of the premise-owner i.e. Shri Heer Singh; he admitted that the said firm
never physically existed and operated from the abovesaid premises. After perusal of
Bank KYC Form for Account No.50437407440 (Allahabad Bank, Vidhyadhar Nagar,
Jaipur) opened in the name of M/s Ganesh Traders, signed cheque book of which was
seized under panchnama proceeding dated 28.02.2019; he stated that mobile number
9414867183 mentioned in the account opening form is related to him, whereas another
mobile number i.e. 9549566959 is related to Shri Mohit Vijay.
v. After perusal of Panchnama dated 05.06.2019 drawn at principal place of business of
M/s Ganesham Trading Corporation (GSTIN-08GOZPS9422F1ZZ) at D-3, Dai Nagar,
Malpura Road, Sanganer, Jaipur, Rajasthan-302029; he admitted that the firm M/s
Ganesham Trading Corporation was opened by him and it never physically existed and
operated from the declared place of business. After perusal of statement Statement
dated 12.04.2019 of Shri Suresh Jat, Proprietor of M/s Ganesham Trading Corporation,
Jaipur; he agreed to the facts stated by Shri Suresh Jat to the extent he and his brother-
in-law Shri Mohit Vijay knew Shri Suresh Jat and Shri Suresh Jat approached them to
find some work; that the firm named M/s Ganesham Trading Corporation was opened
in his name with his prior knowledge and consent.
vi. After perusal of Panchnama dated 06.06.2019 drawn at declared principal place of
business of M/s India Impex (GSTIN-08BFJPJ6150D1ZL) at Shop No. S-49, Jaipuriyo Ki
Bad, Shiv Nagar, Jhotwara, Jaipur, Rajasthan-302012; he stated that GST registration of
the said firms was done by Shri Praveen Jangir, (who also indulged in business of
issuing bill without supply of goods) and after registration, Shri Praveen Jangir
handover this firm to him; he admitted that the abovesaid firm never existed and
operated from its declared registered premise.
vii. After perusal of Statement dated 24.04.2019 of Shri Sitaram Falod and Shri Virendra
Singh Choudhary, both the directors of M/s Shri Janak Nandan Traders Pvt Ltd, Jaipur;
Shri Kapil Vijay stated that he knew both of them personally and they (Shri Sitaram
Falod Shri Virendra Singh Choudhary) themselves has created the company named Shri
Janak Nandan Traders Pvt. Ltd; that he was doing accounting work of the said company
since 2016; that he opened a bank account having no. 023505501555 in the ICICI Bank,
Vaishali Nagar, Jaipur wherein he mentioned his mobile no. 8829088555 so that all the
transactions can be handled by him.
viii. After perusal of Panchnama dated 11.04.2019 drawn at Shop No. 5, Gayatri Vihar,
Kolawala, Sanganer, Jaipur, Rajasthan-302019 which is declared as principal place of
business of M/s Manhor Sales Agency (GSTIN-08APDPL9986N1ZU); he admitted that
the firm M/s Manhor Sales Agency was created by him; that another firm named M/s
Kanaram Begaram Enterprises (GSTIN-08BNHPK3981M1ZD) also got registered by him
declaring the same place of business; that both these firms never physically existed and
operated from the declared place of business; he admitted that the rent agreement w.r.t.
abovesaid both the firms as uploaded in GST registration, were prepared on his
direction without consent and knowledge of owners of the said premises i.e. Shri Phool
Chand Saini and Shri Gopal Lal Mali. After perusal of Bank KYC of Axis Bank Account
No. 916020053448866 opened in the name of M/s Kanaram Begaram Enterprises
(GSTIN - 08BNHPK3981M1ZD), which has been declared in GST registration of above
firm; Shri Kapil Vijay stated that he mentioned his mobile no. 9950813849 in the above
bank account; that the said bank account was being operated by him for business done
in the said firm. After perusal of Bank KYC of IDBI Bank Account No. 1278102000010274
opened in the name of M/s Kanaram Begaram Enterprises, Jaipur he stated that he
mentioned his mobile no. 9950813849 in the above bank account and admitted that the
said bank account was being operated by him for business done in the said firm.
ix. After perusal of Panchnama dated 10.04.2019 drawn at Shop No. 2, F-401, Aasam Group
Sociaty, Sector No.4, Vidhyadhar Nagar, Jaiupr 302023 which is declared as principal
place of business of M/s Muskan Trade Link (GSTIN-08BEFPJ0784N1Z2); Shri Kapil
Vijay admitted that the firm M/s Muskan Trade Link was opened by him under the
proprietorship of a person named Shri Deepak Jangir and it never physically existed at

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 and operated from the declared place of business; he also admitted that the rent
agreement executed between Shri Deepak Jangir (under whose proprietorship said firm
was registered) and Smt. Vimla Devi w/o Shri Om Prakash Sharma (owner of
premises), uploaded in GST registration of above firm, was prepared on his direction
without consent and knowledge of owner of the said premise.
x. After perusal of Panchnama dated 06.06.2019 drawn at F-401, Aasam Group Sociaty,
Sector No.4, Vidhyadhar Nagar, Jaipur - 302023 which is declared as principal place of
business of M/s Vishnu International (GSTIN-08GHNPS1415M1ZQ); he stated that GST
Registration of the firms M/s Vishnu International was done by Shri Praveen Jangir
(who also indulged in business of issuing bills without supply of goods) and after
registration, Shri Praveen Jangir handover this firm to him; that the abovesaid firm
never existed and operated from the declared registered premise.
xi. After perusal of statement dated 10.06.2019 of Shri Arun Kumar Bairwa S/o Shri
Nautrat Lal Bairwa under whose proprietorship M/s Kanaram Begaram Enterprises
(GSTIN-08CRWPB6459H1Z6), 62/120, Mansarovar, Jaipur - 302020 was registered; Shri
Kapil Vijay admitted that the abovesaid firm was opened by him under the
proprietorship of Shri Arun Kumar Bairwa by using his IDs and photo without his
consent; that the abovesaid firm was registered by him by declaring principal place of
business as 62/120, Mansarovar, Jaipur, Rajasthan-302020 without knowledge of
premise owner; that M/s Kanaram Begaram Enterprises (GSTIN-08CRWPB6459H1Z6)
never existed at and operated from its declared premises.
xii. After perusal of Panchnama dated 05.06.2019 drawn at principal place of business of
M/s Maa Bhagwati Sales Corporation (GSTIN-08ANOPL4017B1Z8) at 36, Sevi Colony,
Jahan Khet Sanganer, Jaipur – 302029; he admitted that the said firm M/s Maa Bhagwati
Sales Corporation was opened by him and it never physically existed and operated from
the declared place of business. After perusal of Statement dated 09.04.2019 of Shri
Mishri Lal under whose proprietorship M/s Maa Bhagwati Sales Corporation, Jaipur
was registered; he stated that he agree with the statement of Shri Mishri Lal to the extent
that he knew him personally and Shri Mishri Lal met him for some work; that he
opened a firm namely M/s Maa Bhagwati Sales Corporation in the proprietorship of
Shri Mishri Lal for which he informed very well to Shri Mishri Lal in advance and
offered him to give Rs. 7000-8000 per month, for which Shri Mishri Lal agreed willingly;
that Shri Mishri Lal willingly gave his IDs such as PAN Card, Aadhar Card for opening
of abovesaid firm; that after consent of Shri Mishri Lal, the said firm was opened and a
bank account no. 023505007330 was also opened in the name of abovesaid firm in ICICI
Bank Limited, Vaishali Nagar, Jaipur for which Shri Mishri Lal signed on application
form; he admitted that all the business in abovesaid firm was done by him without
knowledge of Shri Mishri Lal.
xiii. After perusal of Panchnama dated 20.04.2019 drawn at B-22, Basement Ganpati Enclave,
Central Spine, Vidhyadhar Nagar, Jaipur - 302023 which is declared as principal place of
business of M/s Mahaveer Trading Company (GSTIN-08DCVPM4508P1ZN); he
admitted that that M/s Mahaveer Trading Company was opened by him under the
proprietorship of Shri Monu Sahu; that the abovesaid firms never existed and operated
from the abovesaid premises. After perusal of statement dated 22.04.2019 of Shri Monu
Sahu under whose proprietorship the above named firm was registered; he agreed to
the facts stated by Shri Monu Sahu to the extent that he knew Shri Monu Sahu and Shri
Monu Sahu approached him to find some work; that he used Shri Monu Sahu’s IDs such
as PAN, Aadhar, Photo to open the firm Mahaveer Trading Company and to open bank
account in name of said firm, but the same was done with prior knowledge and consent
of Shri Monu Sahu; that he offered Shri Monu Sahu to pay Rs. 7000 - 8000 per month
against opening a firm in his name and doing business through that firm.
xiv. After perusal of Account Opening from of ICICI Bank Account No.023505501831 and
IDBI Bank Account No. 1248102000010930, both in the name of M/s Mahaveer Trading
Company Shri Kapil Vijay stated that he mentioned his mobile no. 8829088555 in the
above bank account as all the business done in the said firm and all the banking

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 transaction in the said firm were done by him and to keep the proprietor of the said firm
away from the nature of business done in the firm; that the said bank accounts were
being operated/used by him for business done in the said firm.
xv. After perusal of Panchnama dated 04.06.2019 drawn at Plot No. 17, Sunita Colony,
Rampura Road, Sanganer, Jaipur - 302029 which is declared as principal place of
business of M/s Pooja Enterprises (GSTIN-08CFMPD7758H1ZZ); Shri Kapil Vijay
admitted that M/s Pooja Enterprises was opened by him under the proprietorship of
Smt. Vimla Devi; that the abovesaid firms never existed and operated from the
abovesaid premises. After perusal of statement dated 11.06.2019 of Smt. Vimla Devi
under whose proprietorship the above named firm was registered under GST; he agreed
to the facts stated by Smt. Vimla Devi in statement to the extent that he used her IDs
such as PAN, Aadhar, Photo etc to open and operate above named firm; that the
aforesaid firm was operated by him and Smt. Vimla Devi was not aware of the business
done in the said firm.
xvi. After perusal of Panchnama dated 13.04.2019 drawn at Plot No. 135, Bhagwan Bahubali
Nagar, Niwaru Road, Jaipur - 302012 which has been declared as principal place of
business of M/s Pooja Sales (GSTIN-08AJMPC0092R1ZR); Shri Kapil Vijay stated that
the firm M/s Pooja Sales was opened by him under the proprietorship of Shri Ramesh
Chand without prior approval/knowledge of the premise-owner; that GST registration
of the said firm was done by Shri Shakti Singh, under the proprietorship of Shri Ramesh
Chand and after registration process Shri Shakti Singh handover this firm to him; that
the bank account No. 3555002100035625 in the name of M/s Pooja Sales was opened by
him an dhe mentioned his mobile no. 9950813849 in the above bank account as all the
business done in the said firm and all the banking transaction in the said firm were done
by him; that the said bank account was being operated by him for business done in the
said firm.
xvii. After perusal of Panchnama dated 24.04.2019 drawn at Plot No. 5, Dadu Nagar,
Sanganer, Jaipur which has been declared as principal place of business of M/s Shiv
Shakti Traders (GSTIN-08EDFPD9719B1ZN); Shri Kapil Vijay admitted that the firm
M/s Shiv Shakti Traders was opened by him under the proprietorship of Shri Vishnu
Dutt Chhipa by using his IDs and Photos; that the rent agreement for said premises was
prepared on his direction and the electricity bill of said premises was utilized in
obtaining GST registration without consent and knowledge of owner of premises; that
the abovesaid firm never existed and operated from the abovesaid premises.
xviii. After perusal of Statement of Shri Gajendra S/o Shri Richhpal Singh dated 24.04.2019
owner of Shop No. 30, Sunrise City, Niwaru Road, Jhotwara, Jaipur, where M/s
Vinayak Sales Corporation (GSTIN-08ADJPL5265G1ZC) was registered; Shri Kapil Vijay
stated that registration of the said firm was done by Shri Shakti Singh, and after
registration process Shri Shakti Singh handover this firm to him; that the said firm never
physically existed and operated from the above said premises; that he opened a bank
account having no. 3555002100035616 in Punjab National Bank, Shashtri Nagar, Jaipur
wherein he mentioned his mobile no. 9950813849 so that all the transactions can easily
handled without knowledge of the Proprietor.
xix. After perusal of statement dated 29.05.2019 of Shri Rahul Kaloya, Proprietor of M/s
Varsha Enterprises (GSTIN-08DYEPK5002B1ZZ); Shri Kapil Vijay admitted that the said
firm named M/s Varsha Enterpriseswas opened by him under the proprietorship of
Shri Rahul Kaloya; that the said firm was opened by declaring its principal place of
business at Shop No.-7, Riddhi Nagar, Panchyawala, Jaipur without consent of
landowner i.e. Shri Chhotu Lal; that the said firm never physically existed and operated
from the abovesaid premises.
xx. After perusal of statements dated 28.02.2019, 18.03.2019 and 08.09.2022 of Shri Nitin
Kumar Jain, Tax Consultant Shri Kapil Vijay stated that he used to send data /
documents, to Shri Nitin Kumar Jain on his email id [email protected], which
were required for GST registration or filing of GSTR-1/GSTR-3B returns; that Shri Nitin
Kumar Jain got registration of these firms on his direction and required documents like

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 PAN, Aadhar Card, rent Agreement etc were provided by him; that in respect of the
firms namely M/s Bhagirath Trading Company, M/s Shyam Enterprises and M/s Subh
Trading Company, Shri Praveen Jangir, Jaipur (who also indulged in business of issuing
bill without supply of goods) has provided the required documents to him and he
further, forwarded these documents/ details to Shri Nitin Kumar Jain; that after getting
GST registration, Shri Praveen Jangir, Jaipur has operated these firms; that he sent data
related to the firm M/s Ganesh Traders (GSTIN - 08JHVPS1072R1Z0) and M/s Pooja
Steels (GSTIN - 08CLSPG9894D1ZC) to file GST returns to Shri Nitin Kumar Jain; that
GST registration of these two firms was done by Shri Shakti Singh and after registration
Shri Shakti Singh handover these firms to him (Shri Kapil Vijay). Further, Shri Kapil
Vijay stated that he has sent the data to Shri Nitin Kumar Jain related to the firm M/s
Jyoti Traders (GSTIN - 08EYAPS9712K1ZU); that the firm M/s Jyoti Traders was
opened under the proprietorship of Shri Dinesh Sahu by him for the purpose of trading
of invoices. That the firm M/s Radhika Marble and Granite (GSTIN -
08EPDPK8180R1ZZ) is related to him and this firm was created and operated by him. In
respect of the firms M/s S. K. Corporation (GSTIN - 08AZRPS6688J1Z4); M/s Suresh
Iron & Steel (GSTIN - 08JSAPS2666P1ZS) and M/s Varsha Enterprises (GSTIN -
08DYEPK5002B1ZZ), he agrees with the facts mentioned in the statement/s of Shri Nitin
Kumar Jain that he has sent the data either for registration or to file GST returns. In
respect of the firm M/s Shyam Sales Corporation (GSTIN - 08GJCPK8373R1Z7) he
stated that he agrees with the facts mentioned in statement/s of Shri Nitin Kumar Jain
to the extent that he sent the data related to this firm to file GST returns to him (Shri
Nitin Kumar Jain). In respect of the firm M/s Vaishali Sales (GSTIN -
08FHXPK6436F1ZP), he stated that this firm is related to Shri Shakti Singh and on
request of Shri Shakti Singh he sent the data to Shri Nitin Kumar Jain to file GST returns.
xxi. On being asked about that whether all the persons, under whose proprietorship firms
were created by him, were aware of the activities/ business done in said firms; Shri
Kapil Vijay stated that in most of the cases he informed the concerned persons that a
firms is to be opened in the name of the said person for doing business and the entire
decision/activities in said firms will be carried out/handled by him, but the proprietors
of said firms were never told about /aware of the fact that only trading of invoices was
to be done by him through the firms created in their name.
xxii. On being asked about accounting of aforementioned firms created and operated by him,
Shri Kapil Vijay stated that accounts of the aforementioned firms created and operated
by him were being maintained in Tally Software, entries wherein were made by him
and/or Shri Mohit Vijay; that Shri Mohit Vijay used to help in creation and operation of
these firms and banking transactions of these firms and they used to share the profit
earned from transactions done through these firms; that invoices for these firms were
issued by him or Shri Mohit Vijay; that records in physical form were not maintained by
them in most of the cases as the invoices were received and issued through e-mail /
WhatsApp.
xxiii. On being asked about what type of business or activities were being done in the firms
created and operated by him; Shri Kapil Vijay stated that in this regard he also stated in
his earlier statements dated 28.02.2019 and 01.03.3019; that the aforementioned firms/
companies were created by him and operated with the sole purpose of facilitating Input
Tax Credit to the firms/companies who needed the Input Tax Credit; that for facilitating
or passing of Input Tax Credit through the these firms, he used to purchase invoices
through various brokers or firms, without receipt of goods with the invoices; that for
purchasing of such invoices, a certain amount of commissions is to be paid to the broker
/ supplier broker of the invoices which used to be paid in cash and this percentage of
commission used to vary from person to person; that these supplier firms used to issue
invoices in the name of firms created / operated by him and Input Tax Credit involved
in these invoices was claimed by them in GSTR-3B return of the respective firm; that
they used to receive invoice either in physical form or through e-mail or WhatsApp and
on the basis of invoices received they used to avail Input Tax Credit in the GSTR-3B of

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 the respective firm; that they never checked whether the invoice issuing firm/s have
filed the GST returns or not. Similarly, for passing of Input Tax Credit through the firms
created and operated by him, he used to issue invoices from these firms in the name of
recipient firms through various commission agents or directly to the firms/ companies;
that once invoices were issued by the firms created and operated by him, the recipient of
such invoice used to make payment through banking channels in the accounts as
provided by him; that after receipt of payment from these recipient firms, he used to
utilize the said amount for payment to the firms from whom invoices were received in
the firms operated by him; that later on, cash from these supplier firms used to receive
by them after deduction of commission amount payable to them or to broker and
remaining cash was delivered to recipient firms after deduction of their commission
amount payable on account to proving invoices to them (invoice recipient firm) through
firms created and operated by him; that for delivery of cash, they also used to take
services of various agents; that as of now, he is not able to remember the name of such
agents; that he used to contact these agents for cash rotation / cash transfer via
telephonic call or WhatsApp call/ WhatsAppchat; that he was in contact of many
commission agent and FMCG dealers for receiving invoices, who were providing him
invoices without receipt of goods on commission basis. Further he stated that they used
to mention vehicle number on the invoices issued from the firms operated by them at
their own so as to show movement of goods and used to issue bilty also which was
obtained through various transporter, names of whom he was not able to recall ; that
during this cycle of receiving of invoices and supplying of invoices, there was no
movement of any goods by the supplier firm, or to the recipient firms; that this his entire
process of receiving/supplying of invoices without receipt or supply of goods was
being done only on paper through GST portal, Banking Channel and using Cash
transfers, so that Input Tax Credit can be made available to the firms/companies who
need the ITC. That for transfer of money through banking channel, he intentionally
used to mention his mobile numbers in bank accounts of the firms created and/or
operated by him so as to avoid presence of person/s in whose name the said firm was
registered or created by him (Shri Kapil Vijay); that he also used to get the cheques
singed in advance form the persons who were the proprietors of firms created by him so
that banking transactions can be done without any hurdle or suspicion.
xxiv. After perusal of statement he stated he agrees to all the facts mentioned therein; and he
has received only invoices from M/s Lahoti Distributors through one person namely
Shri Sushil Khandelwal (Sagar Store wale).
xxv. After perusal of statement dated 23.04.2019 of Shri Vishambar Dayal Kedia, Proprietor
of M/s Kedia Trading Company, Jaipur recordedunder Section 70 of the CGST Act,
2017; Shri Kapil Vijiay agreed to all the facts mentioned therein; and stated that they
have received only invoices from M/s Kedia Trading Company; that in this case Shri
Mohit Vijay was in contact with M/s Kedia Trading Company for receiving of invoices
without supply of goods in the firms created and/or operated by them.
xxvi. After perusal of statement dated 20.04.2019 and 22.04.2019 of Shri Arun Singh alias Bittu
recorded under Section 70 of the CGST Act, 2017; Shri Kapil Vijay agreed to all the facts
mentioned therein; he accepted that Shri Arun Singh was his employee who mainly
used to do banking transaction related work as well as used to deliver and collect cash
to/from the persons mentioned by him on his direction with reference to invoices
received from Supplier firms (to return them cash after deduction of commission) and
invoices issued by firms created and/ or operated by him , to recipient firms (for receipt
of cash from recipient firms) as per the modus stated by him in his above statements
Shri Kapil Vijay also admitted that he used to direct Shri Arun Singh to make
accounting of delivery/ receipt of cash by him and to save it by clicking photos of same;
that he (Shri Kapil Vijay) was aware of arrest done by the GST department in cases of
fake invoices issuance, so he used to store data in mobile of his employees.
xxvii. After perusal of statement dated 01.03.2019 and 11.04.2019 of Shri Hakeem alias
Shahrukh recorded under Section 70 of the CGST Act, 2017; Shri Kapil Vijay agreed to

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 all the facts mentioned therein; he also admitted that print-outs of WhatsApp Chat
recovered from these mobile phones (mobile phone receovered from Shri Hakeem alias
Shahrukh are related to chats done by him with reference to transaction done in trading
of invoices, done by him for availing and passing on Input Tax Credit on commission
basis; that mobile no. 8829088555 was being used by him (Shri Kapil Vijay) since its
issuance till his arrest.
xxviii. After perusal of copies of printout of WhatsApp chat (WhatsApp chat between him and
Shri Mohit Vijay) taken out from Mobile phone of Shri Mohit Vijay (iPhone-X) having
mobile number 9549566959 which were seized vide GST INS-02 dated 28.02.2019 during
panchnama proceedings done at residence of Shri Mohit Vijay; Shri Kapil Vijay stated
that these printouts are related to WhatsApp chat between him and Shri Mohit Vijay in
respect of their day to day work.
xxix. On being asked about filing of GST returns of the firms created and/or operated by him
and Shri Mohit Vijay, that who was filing the returns and how the data was being
prepared for GST return filing; Shri Kapil Vijay stated that he and Shri Mohit Vijay were
maintained accounts in Tally Software of all the abovesaid firms created and operated
by them; that they used to send required data for filing of GST returns to Shri Nitin
Kumar Jain, Tax Consultant; that Shri Nitin Kumar Jain was having user ID and
password related to GSTN portal of their firms and Shri Nitin Kumar Jain used to file
GST return for the firms created and/or operated by them as per their direction.
xxx. On being asked about the details of immovable property and bank account held in his
name or in the name of his family members; Shri Kapil Vijay assured to provide the said
details within two days as he did not remember the exact details.

9. Analysis of records/ documents/ information available in AIO as well as seized

during search and statements recorded during investigation as well as data recovered from
various related devices seized in the case :
9.1 From the analysis of the records/documents recovered from various related premises;
analysis of the statements of various persons like declared Proprietors of the firms; premise
owner of the declared registered premises; statements of Proprietors / Partners / Authorised
Sigatories / Directors of various Supplier/ Beneficiary firms as well as from statement of Shri
Kapil Vijay and Shri Mohit Vijay, various brokers and data recovered from various related
electronic devices/ gadgests, it appeared that Shri Kapil Vijay and Shri Mohit Vijay have jointly
and severally been indulged in the activity of opening of firms in the name of peron/s known
to them who were in any kind of financial need, by using their Identity Certificates (IDs) and by
giving them some kind of monetary benefits. The trail of evidences proves that both of them
intentionally used other person IDs for opening of firms in these persons’ name so as to keep
themselves (Shri Kapil Vijay and Shri Mohit Vijay) away from any kind of legal liability, though
they have complete control over the transaction done in the said firms, which were engaged in
receipt/issuance of invoices or receipt/payment in monetary transaction. It appeared that firms
as detailed below have been created and operated by Shri Kapil Vijay and Shri Mohit Vijay
(jointly and severally) to facilitate ineligible Input Tax Credit to various receipient
firms/company by way of issuance of invoices only without supplying any goods with the
invoices :

Sr.
GSTIN Trade Name Firm created and operated by
No.
1 08AYWPV8236B1ZR Abhijeet Trading Company Shri Mohit Vijay
2 08ATLPJ6231C1ZV Amit Enterprises Shri Kapil Vijay and Shri Mohit Vijay
3 08DQJPK7893D1ZB Arvind Traders Shri Kapil Vijay and Shri Mohit Vijay
4 08ABGPY6895E1ZW Ashok Trading Company Shri Kapil Vijay and Shri Mohit Vijay
5 08CXCPP4117N1Z4 Balaji Enterprises Shri Kapil Vijay and Shri Mohit Vijay
6 08ILLPS1109E1ZZ Balaji Trading Company Shri Kapil Vijay and Shri Mohit Vijay
Bhanwar Ji Oil And Grain
7 08CLRPS2178F2ZH Shri Kapil Vijay and Shri Mohit Vijay
Merchent
8 08BGCPV7856C1Z1 Charbhuja Marble And Granite Shri Kapil Vijay and Shri Mohit Vijay
9 08CHZPG7920B1Z3 Dev Sales Shri Kapil Vijay and Shri Mohit Vijay

Page 49 of 201
 10 08CNHPA8115Q1ZM Ganesh Traders Shri Kapil Vijay and Shri Mohit Vijay
11 08JHVPS1072R1Z0 Ganesh Traders Shri Kapil Vijay and Shri Mohit Vijay
12 08GOZPS9422F1ZZ Ganesham Trading Corporation Shri Kapil Vijay and Shri Mohit Vijay
13 08BAEPJ0375E1ZZ Green Leaves Enterprises Shri Kapil Vijay and Shri Mohit Vijay
14 08AZNPJ5019Q1ZO Guru Kripa Traders Shri Kapil Vijay and Shri Mohit Vijay
15 08DCXPB7911K1Z1 Hanumant Enterprises Shri Kapil Vijay and Shri Mohit Vijay
16 08BFJPJ6150D1ZL India Impex Shri Kapil Vijay and Shri Mohit Vijay
17 08IJHPS3325C1Z5 Jai Shankar Enterprises Shri Kapil Vijay and Shri Mohit Vijay
18 08EYAPS9712K1ZU Jyoti Traders Shri Kapil Vijay and Shri Mohit Vijay
19 08BNHPK3981M1ZD Kanaram Begaram Enterprises Shri Kapil Vijay and Shri Mohit Vijay
20 08CRWPB6459H1Z6 Kanaram Begaram Enterprises Shri Kapil Vijay and Shri Mohit Vijay
21 08DBYPR0362C2ZB Laxmi Trading Shri Mohit Vijay
Maa Bhagwati Sales
22 08ANOPL4017B1Z8 Shri Kapil Vijay and Shri Mohit Vijay
Corporation
23 08DCVPM4508P1ZN Mahaveer Trading Company Shri Kapil Vijay and Shri Mohit Vijay
24 08APDPL9986N1ZU Manhor Sales Agency Shri Kapil Vijay and Shri Mohit Vijay
25 08BEFPJ0784N1Z2 Muskan Trade Link Shri Kapil Vijay and Shri Mohit Vijay
Nanda Ram Dinesh Kumar &
26 08BOHPG8604Q1ZD Shri Kapil Vijay and Shri Mohit Vijay
Sons
27 08EDFPD9719B1ZN Narang Sales Corporation Shri Mohit Vijay
28 08AYIPB4652P1Z0 Neelkanth Trading Corporation Shri Kapil Vijay and Shri Mohit Vijay
29 08ACHPO7841G2ZA Neelkanth Trading Corporation Shri Kapil Vijay and Shri Mohit Vijay
30 08CFMPD7758H1ZZ Pooja Enterprises Shri Kapil Vijay and Shri Mohit Vijay
31 08AJMPC0092R1ZR Pooja Sales Shri Kapil Vijay and Shri Mohit Vijay
32 08CLSPG9894D1ZC Pooja Steels Shri Kapil Vijay and Shri Mohit Vijay
33 08CPOPR5298Q1ZG Radheshyam Sales Agency Shri Mohit Vijay
34 08EPDPK8180R1ZZ Radhika Marble And Granite Shri Kapil Vijay and Shri Mohit Vijay
35 08AZRPS6688J1Z4 S. K. Corporation Shri Kapil Vijay and Shri Mohit Vijay
36 08DBYPR0362C1ZC Satyam Traders Shri Kapil Vijay and Shri Mohit Vijay
37 08DYYPP2538B1ZZ Satyam Traders Shri Mohit Vijay
Shankar Lal Rajendra Kumar
38 08AVVPT9767D1ZI Shri Kapil Vijay and Shri Mohit Vijay
Sons
39 07APWPT9803P1ZL Shiv Shakti Traders Shri Kapil Vijay and Shri Mohit Vijay
40 08AJUPC6702E1Z9 Shiv Shakti Traders Shri Kapil Vijay and Shri Mohit Vijay
41 08APWPT9803P1ZJ Shiv Shakti Traders Shri Kapil Vijay and Shri Mohit Vijay
Not Registered In Shree Janak Nandan Traders
42 Shri Kapil Vijay and Shri Mohit Vijay
Gst Pvt Ltd
43 08DXRPK8265E1ZV Shreeji Trading Company Shri Mohit Vijay
44 08GJCPK8373R1Z7 Shyam Sales Corporation Shri Kapil Vijay and Shri Mohit Vijay
45 08CTGPP5979J1ZS Star Line Trading Company Shri Kapil Vijay and Shri Mohit Vijay
46 08JSAPS2666P1ZS Suresh Iron & Steel Shri Kapil Vijay and Shri Mohit Vijay
47 08DYEPK5002B1ZZ Varsha Enterprises Shri Kapil Vijay and Shri Mohit Vijay
48 08ADJPL5265G1ZC Vinayak Sales Corporation Shri Kapil Vijay and Shri Mohit Vijay
49 08GHNPS1415M1ZQ Vishnu International Shri Kapil Vijay and Shri Mohit Vijay

During investigation various evidences have been found and gathered which clearly indicate
that Shri Kapil Vijay and Shri Mohit Vijay (jointly and severally) created various firms in the
name of other persons in a very planned manner to facilitate Input Tax Credit fraudulently to
various recipient firms by issuing invoices through such firms without supplying any goods
with such invoices. The evidence gathred in the case are discussed as detailed below:

(i) Details available in GST Portal with reference to firms created and operated by Shri
Kapil Vijay and Shri Moht Vijay: Details of GST registation of abovementioned firms have
been taken from the AIO [GST portal] wherein it has been noticed that mobile no. of Kapil Vijay
or Mohit Vijay were mentioned in GST registarion of most of the firms created and operated by
them. These firms never found existed at their declared principal place of business as evident
from the verification report/panchnama proceeding done there as detailed below:

Sr Date of Date of
GSTIN Trade Name Legal Name Address Mobile No.
No. registartion Cancelleation
20 Desert Colony,
ABHIJEET 30/11/2019
ABHIJEET Naharunag, Shastri
1 08AYWPV8236B1ZR TRADING 26/11/2018 [Cancelled 9549565323
VIJAYVARGIA Nagar, Jaipur,
COMPANY Suo Moto]
Rajasthan, 302016
K-9, Sector-4,
Housing Board, 25/11/2019
AMIT
2 08ATLPJ6231C1ZV AMIT JOSHI Shastri Nagar, 18/01/2018 [Cancelled 9950813849
ENTERPRISES
Jaipur, Jaipur, Suo Moto]
Rajasthan, 302016

Page 50 of 201
 1771, Narsingh
23/10/2019
ARVIND ARVIND Mandir, Ghat Gate,
3 08DQJPK7893D1ZB 7/4/2018 [Cancelled 9950813849
TRADERS KUMAR Jaipur, Rajasthan,
Suo Moto]
302003
1771, Near
ASHOK ASHOK 25/11/2019
Narsingh Mandir,
4 08ABGPY6895E1ZW TRADING KUMAR 5/4/2018 [Cancelled 9950813849
Ghatgate, Jaipur,
COMPANY YADAV Suo Moto]
Rajasthan, 302003
C-892, First Scheme
21/11/2019
BALAJI SHIV KUMAR 4 -C, Macheda,
5 08CXCPP4117N1Z4 18/01/2018 [Cancelled 7568761463
ENTERPRISES PANWAR Jaipur, Rajasthan,
Suo Moto]
302013
A-20, Kamla
HANUMAN 20/11/2019
BALAJI TRADING Nagar, Meenawala,
6 08ILLPS1109E1ZZ SINGH 15/01/2018 [Cancelled 7220099003
COMPANY Jaipur, Rajasthan,
SHEKHAWAT Suo Moto]
302012
BHANWAR JI OIL BHAVAR A-2, Mandor 14/06/2019
7 08CLRPS2178F2ZH AND GRAIN PRATAP Mandi, Jodhpur, 17/07/2017 [Cancelled 7791950041
MERCHENT SINGH Rajasthan, 342001 Suo Moto]
Nasiya Ji Ke Pas,
CHARBHUJA 31/10/2019
DEV KISHAN Roopangrah,
8 08BGCPV7856C1Z1 MARBLE AND 15/12/2017 [Cancelled 8952896981
VARMA Kishangrah, Ajmer,
GRANITE Suo Moto]
Rajasthan, 305814
Plot No.-202, Laxmi
Nagar, Niwaru 14/11/2019
9 08CHZPG7920B1Z3 DEV SALES DEEPAK GARG Road, Jhotwara, 27/11/2017 [Cancelled 9079155690
Jaipur City, Jaipur, Suo Moto]
Rajasthan, 302012
Plot No.-163, Shree
Ramnpuri, 20/11/2019
GANESH ANKIT
10 08CNHPA8115Q1ZM Jhotwara, Jaipur 24/11/2017 [Cancelled 9079155690
TRADERS AGRAWAL
City, Jaipur, Suo Moto]
Rajasthan, 302012
Plot No - 163, Shree
Ramanpuri, 05/11/2019
GANESH
11 08JHVPS1072R1Z0 DURG SINGH Jhotwara, Jaipur, 12/4/2017 [Cancelled 9079155690
TRADERS
Jaipur, Rajasthan, Suo Moto]
302012
D-3, Dai Nagar,
GANESHAM 1/3/2018
Malpura Road,
12 08GOZPS9422F1ZZ TRADING SURESH 1/7/2017 [Cancelled 7791950041
Sanganer,
CORPORATION Suo Moto]
Rajasthan, 302029
Shop No. FF-2,
Vinayak Complex, 1/2/2018
GREEN LEAVES Vinobha [Cancelled on
13 08BAEPJ0375E1ZZ SORAJ JAT 1/7/2017 9887919197
ENTERPRISES Basti,Barkat Nagar, application of
Jaipur, Rajasthan, Taxpayer]
302004
Shop No-27, Royal
27/01/2020
GURU KRIPA MANGAL City, Hatoz Mode,
14 08AZNPJ5019Q1ZO 3/8/2017 [Cancelled 9950813849
TRADERS CHAND JAT Sirsi Road, Jaipur,
Suo Moto]
Rajasthan, 302012
C-892, First Scheme
20/11/2019
HANUMANT KAILASH 4-C, Macheda,
15 08DCXPB7911K1Z1 17/01/2018 [Cancelled 9950813849
ENTERPRISES BENIWAL Jaipur, Jaipur,
Suo Moto]
Rajasthan, 302013
Shop No.-S-49,
Jaipuriyo Ki Bad, 28/05/2020
LOKENDRA
16 08BFJPJ6150D1ZL INDIA IMPEX Shiv Nagar, 29/07/2017 [Cancelled 9950813849
SINGH JODHA
Jhotwara, Jaipur, Suo Moto]
Rajasthan, 302012
Plot No 67,
Shekhawati Nagar, 31/03/2019
JAI SHANKAR HEMENDRA Vistar, [Cancelled on
17 08IJHPS3325C1Z5 9/7/2018 8560858586
ENTERPRISES SINGH Govindpura, application of
Jhotwara, Jaipur, Taxpayer]
Rajasthan, 302012
S-32, Central Spine, 1/2/2018
Vidhayadhar [Cancelled on
18 08EYAPS9712K1ZU JYOTI TRADERS DINESH SAHU 1/7/2017 9887919197
Nagar, Jaipur, application of
Rajasthan, 302012 Taxpayer]
Shop No.5A, Gyatri
KANARAM 20/11/2019
Vihar, Kollawala,
19 08BNHPK3981M1ZD BEGARAM KANARAM 1/7/2017 [Cancelled 8829088555
Sanganer, Jaipur,
ENTERPRISES Suo Moto]
Rajasthan, 302029
62/120,
KANARAM 14/11/2019
ARUN KUMAR Mansarovar,
20 08CRWPB6459H1Z6 BEGARAM 12/7/2017 [Cancelled 9950813849
BAIRWA Jaipur, Rajasthan,
ENTERPRISES Suo Moto]
302020
Plot No 67,
Shekhawati Nagar
24/11/2020
Vistar,
21 08DBYPR0362C2ZB LAXMI TRADING VEERMA RAM 6/7/2018 [Cancelled 8560858586
Govindpura,
Suo Moto]
Jhotwara, Jaipur,
Rajasthan, 302012
Shop No 30,
Sunrise City, 13/03/2020
VINAYAK SALES SHRAWAN
22 08ADJPL5265G1ZC Niwaru, Jhotwara, 18/04/2018 [Cancelled 8432458311
CORPORATION LAL
Jaipur, Rajasthan, Suo Moto]
302012
36, Sevi Colony,
MAA BHAGWATI 20/11/2019
Jahan Khet
23 08ANOPL4017B1Z8 SALES MISHRI LAL 1/7/2017 [Cancelled 8829088555
Sanganer, Jaipur,
CORPORATION Suo Moto]
Rajasthan, 302029
B-22, Besment
MAHAVEER 13/11/2019
Ganpati Enclave,
24 08DCVPM4508P1ZN TRADING MONU 1/7/2017 [Cancelled 9950813849
Central Spine,
COMPANY Suo Moto]
Vidyadhar Nagar,

Page 51 of 201
 Jaipur, Rajasthan,
302023
Shop No.5, Gyatri
7/11/2019
MANHOR SALES MANOHAR Vihar, Kollawala,
25 08APDPL9986N1ZU 1/7/2017 [Cancelled 9414867183
AGENCY LAL Sanganer, Jaipur,
Suo Moto]
Rajasthan, 302029
Shop No.2, F-
401,Aasam Group
20/11/2019
MUSKAN TRADE DEEPAK Sociaty, Sector
26 08BEFPJ0784N1Z2 1/7/2017 [Cancelled 9414867183
LINK JANGIR No.4, Vidhyadhar
Suo Moto]
Nagar, Jaipur,
Rajasthan, 302023
Shop No. S-56, Shiv
NANDA RAM 1/10/2019
DINESH Nagar-A, Sirsi
27 08BOHPG8604Q1ZD DINESH KUMAR 1/7/2017 [Cancelled 8952896981
GURJAR Road, Jaipur,
& SONS Suo Moto]
Rajasthan, 302012
32, Moti Nagar,
Ram Pura Road 20/11/2019
NARANG SALES
28 08EDFPD9719B1ZN JAI DAYAL Sukhiya, Sanganer, 13/11/2018 [Cancelled 9549565323
CORPORATION
Jaipur, Rajasthan, Suo Moto]
302032
A-92, Balaji Vihar,
NEELKANTH 20/11/2019
Bainad Road,
29 08AYIPB4652P1Z0 TRADING BHAWANI 1/7/2017 [Cancelled 7568761463
Jaipur, Rajasthan,
CORPORATION Suo Moto]
302012
Shop No.-7, Riddhi
NEELKANTH Nagar, 14/08/2019
RAJENDRA
30 08ACHPO7841G2ZA TRADING Panchyawala, 11/30/2018 [Cancelled 9950813849
OJHA
CORPORATION Jaipur, Rajasthan, suo Moto]
302034
Plot No. 17, Sunita
Colony, Rampura 25/11/2019
POOJA
31 08CFMPD7758H1ZZ VIMLA DEVI Road, Sanganer, 1/7/2017 [Cancelled 7791950041
ENTERPRISES
Jaipur, Rajasthan, Suo Moto]
302029
Plot No. 135,
Bhagwan Bahubali 21/11/2019
RAMESH
32 08AJMPC0092R1ZR POOJA SALES Nagar, Niwaru 26/03/2018 [Cancelled 9079155690
CHAND
Road, Jaipur, Suo Moto]
Rajasthan, 302012
30, Sunrise City,
AADARSH Niwaru , Jhotwara 13/3/2020
33 08CLSPG9894D1ZC POOJA STEELS 2/23/2018 9079155690
GEHLOT Road, Jaipur, [Cancelled]
Rajasthan, 302012
20, Desert Colony,
2/8/2019
RADHESHYAM Naharunag, Shastri
34 08CPOPR5298Q1ZG RADHESHYAM 14/11/2018 [Cancelled 9549565323
SALES AGENCY Nagar, Jaipur,
Suo Moto]
Rajasthan, 302016
Plot No. A-20,
RADHIKA PAWAN Kamla Nagar, 10/1/2019
35 08EPDPK8180R1ZZ MARBLE AND KUMAR Meenawala, Sirsi 2/22/2018 [Cancelled 9950813849
GRANITE KHATIK Road, Jaipur, suo Moto]
Rajasthan, 302012
Chaudhary
NAND Mohalla, Namdev
S.K. 1/7/2017
36 08AZRPS6688J1Z4 KISHORE Chowk, Sanganer, 1/7/2017 7791950041
CORPORATION [Cancelled]
SOPRA Jaipur, Rajasthan,
302029
7, Riddhi nagar,
16/09/2020
SATYAM Panchyawala,
37 08DBYPR0362C1ZC VEERMA RAM 8/5/2018 [Cancelled 9950813849
TRADERS Jaipur, Rajasthan,
suo Moto]
302034
35a, Radha Mukut
27/11/2019
SATYAM RAMESH Vihar Mansarover,
38 08DYYPP2538B1ZZ 3/11/2018 [Cancelled 9549565323
TRADERS PANCHAL Jaipur, Rajasthan,
Suo Moto]
302020
Shop No- S-55, Shiv
SHANKAR LAL Nagar -A, Sirsi 20/11/2019
RAJENDRA
39 08AVVPT9767D1ZI RAJENDRA Hathoj Link Road, 1/7/2017 [Cancelled 9887919197
TAILOR
KUMAR SONS Jaipur, Rajasthan, Suo Moto]
302016
G-14 G/F, Ground
Floor, KHNO
24/7/1 AND 9/6/2019
SHIV SHAKTI SHANKAR LAL
40 07APWPT9803P1ZL 8/1/BLK, Laxmi 11/2/2017 [Cancelled 9950813849
TRADERS TAK
Park Near Mal suo Moto]
Office, New Delhi,
Delhi, 110041
Plot No.-5, Dadu
20/11/2019
SHIV SHAKTI VISHNU DUTT Nagar, Sanganer,
41 08AJUPC6702E1Z9 2/8/2017 [Cancelled 7220099003
TRADERS CHHIPA Jaipur, Rajasthan,
Suo Moto]
302029
Shop No 27, II
Floor, Royal City 11/20/2019
SHIV SHAKTI SHANKAR LAL
42 08APWPT9803P1ZJ Hathoj Mod Sirsi 10/31/2017 Cancelled suo 9950813849
TRADERS TAK
Road, Jaipur, Moto]
Rajasthan, 302034
35A, Radha Mukut
SHREEJI 27/11/2019
RAJAN Vihar, Mansarover,
43 08DXRPK8265E1ZV TRADING 3/11/2018 [Cancelled 9549565323
KUMAR Jaipur, Jaipur,
COMPANY Suo Moto]
Rajasthan, 302020
24, Sarvodaya
Nagar,
SHYAM SALES MONU 11/4/2019
44 08GJCPK8373R1Z7 Harnathpura, 5/4/2018 9079155690
CORPORATION KUMAR [Cancelled]
Jaipur, Rajasthan,
302012
STAR LINE VIJAY SINGH Shop No-27, Royal 20/11/2019
45 08CTGPP5979J1ZS 7/7/2017 7220099003
TRADING PANWAR City, Hatoz Mode, [Cancelled

Page 52 of 201
 COMPANY Sirsi Road, Jaipur, Suo Moto]
Rajasthan, 302012
Shop No.-81, Gopi
Nagar, Kalwar 8/2/2019
SURESH IRON & SURESH
46 08JSAPS2666P1ZS Road, Jhotwara, 11/26/2018 [Cancelled 9950813849
STEEL SHARMA
Jaipur, Rajasthan, suo Moto]
302012
Shop No.-7, Riddhi
Nagar, 8/14/2019
VARSHA RAHUL
47 08DYEPK5002B1ZZ Panchyawala, 11/27/2018 [Cancelled 9950813849
ENTERPRISES KALOYA
Jaipur, Rajasthan, suo Moto]
302034
F-401,Aasam
Group Sociaty,
14/11/2019
VISHNU VISHNU Sector No.4,
48 08GHNPS1415M1ZQ 1/7/2017 [Cancelled 9414867183
INTERNATIONAL SINGH Vidhyadhar Nagar,
Suo Moto]
Jaipur, Rajasthan,
302023

It may be seen that GST registration of most of the firms were cancelled after day of
search i.e. 28.02.2019 and physical verification/ visit note / panchnama proceedings at the
principal places of these firms were carried out on or after 28.02.2019 wherein these firms found
non-existant at their declared place of business. All the firms found non-exixstant at their
declared principal place of business and no records documentary or otherwise evidencing
running of any business activity at the said business place were found which clearly establishes
that these firms were running in papers only. Similarly, statement of proprietor/ premise-
owner recorded during the investigation clearly proves that firms were not doing any business
activity which have been discussed in the succeeding paras in firm-wise analysis. Also,
statement of Shri Arun Singh, persons indulged in delivery of money/cash or in banking
transctions also stated in his statement that all work was done by Shri Kapil Vijay and Shri
Mohit Vijay from their office premise through laptop.

(ii) Mobile No. 9950813849 used by Shri Kapil Vijay was not issued in his name: During
investigation it has been observed that Shri Kapil Vijay was using a mobile number 9950813849
for his business trasnactions/ communication purpose but SIM for the said number was found
issued in the name of another person named Shri Narendra Singh Rathore by using identity
credential illegally and without permission of the said person. Shri Kapil Vijay in his statement
admitted that the said SIM was issused by him in the name of Shri Narendra Singh Rathore by
using his addhar card. The Airtel Mobile Connection Enrolment Form for Mobile
No.9950813849 gatherd by the DGGI, JZU, Jaipur is placed below. It shows that Shri Kapil Vijay
was very much aware of the legal liabilities of the work being done by him i.e. trading of
invoices, therefore, he intentionally used such measures to keep him away from the illegal
activities.

Page 53 of 201
Page 54 of 201
(iii) Bank Account No. of the firms found operated by Shri Kapil Vijay and Shri Mohit
Vijay : KYC forms various bank accounts related to firms created and operated by Shri Kapil
Vijay and Shri Mohit Vijay were gathred wherein mobile number used by Shri Kapil Vijay
9414867183/9950813849/8829088555 were found reported/mentioned for communication/
banking transaction correspondence/ SMS alerts/ internet banking or banking information etc.

(iv) Recovery of signed cheque books of various account of firms from the residence of
Shri Kapil Vijay and Shri Monit Vijay: As discussed above that various signed/unsigned
cheque books of various firms were recovered by the visiting team of DGGI, JZU, Jaipur on the
day of search which clearly proves that banking transaction of these firms were being handled
by both Shri Kapil Vijay and Shri Mohit Vijya. Both Shri Kapil Vijay and Shri Mohit Vijay
accepted in their statements recorded during investigation that the said signed cheque books of
firms created and operated by them were kept by them for handling banking transactions. Shri
Arun Singh urf Bittu who used to do banking transaction relted work for Shri Kapil Vijay and
Shri Mohit Vijay also confirmed that the said fact.

(vi) Recovery of rubber stamps of various firms from the residence of Shri Kapil Vijay,
Shri Monit Vijay and office premises of Vijayvargia Motors: During search of above premises
on 28.02.2019 rubber stamps of various firms as discussed above were recovred which were
used by Shri Kapil Vijay and Shri Mohit Vijay in transctions/ paper related work of the firms
created and operated by them. Recovery of these stamps from the premises of Shri Kapil Vijay
and Shri Mohit Vijay clearly establishes that all transaction in these firms were decided and
done by themselves only without having any interference from the actual proprietors of the
firms.

Page 55 of 201
(vii) WhatsApp chat/Data recovered from the various mobile phones seized during
investigation: Various mobile phone were recovered from the residence of Shri Kapil Vijay,
Shri Mohit Vijay and office premises of M/s Vijayvargia Motors. In these mobile various
evidence in the form of WhatsApp Chat [in the form of text as well as audio or photos] or
photos have been found which proves that Shri Kapil Vijay and Shri Mohit Vijay were not only
operating and managing the entire business activities of firms created by them in the name of
the other persons but they are the persons who were actually running the said firms by taking
decision on day to day basis. The chats also gave ample evidences that they have also been
receiving commission against the activity of providing GST invoices to various buyer
firms/companies through various brokers (also) without supply of any goods with those
invoices, thus facilitiaing buyers with ineligible Input Tax Credit. Amongst these chats, chats
related to rotation of fund i.e. delivery of cash as well as RTGS were also recovered which
establishes that Shri Kapil Vijay and Shri Mohit Vijay were doing said business of trading of
invoices for facilitation of Input Tax Credit in a very planned manner. The WhatsApp chats
/data recorved from the various mobile phone have been relied upon in this Notice however
for better understating few chats are illustrated here-in-below:

(a) WhatsApp Chat recovered from the mobile phone of Shri Mohit Vijay [ i-Phone X
(9549566959) ] recovered from his residence:
Mobile Phone of Shri Mohit Vijay was seized during search proceedings dated
28.02.2019 and printouts of the relevant data (RUD-156) has been taken under
Panchnama proceedings dated 01.03.2019. From the WhatsApp Chat message done
with Kapil Vijay (having mobile no. 8619969498 saved as ‘Kapil Ji 2’ and mobile no.
9950813849 saved as ‘Kapil Ji’) it is clear that both Shri Kapil Vijay and Shri Mohit
Vijay were induged in business of receipt/issuance of invoices only without
receipt/supply of goods through various firms created and operated by them. The
said Chats clearly proves that they have total control over the firms created by them
in other persons identity.

Some of the Chats have been enumerated as detailed below:

[12/02/19, 8:08:38 PM] Kapil Ji 2 : HANUMANTENTERPRISES1
HANUMANT@123
[12/02/19, 8:08:45 PM] Kapil Ji 2 : HANUMANTENTERPRISES
HANUMANT@123
[12/02/19, 8:08:58 PM] Kapil Ji 2 : AMITTRASDERSJAIPUR
AMIT@123
[12/02/19, 8:09:00 PM] Mohit : Saari firms kaa daal do jiaji
[12/02/19, 8:09:08 PM] Kapil Ji 2 : AMITTRASDERSJAIPUR1
AMIT@123
[12/02/19, 8:09:35 PM] Kapil Ji 2 : POOJ6227
SATIS666
KAPIL@9414
PARUL@8829

[12/02/19, 8:10:04 PM] Kapil Ji 2 : VINA7331

SATIS651
KAPIL@9414
PARUL@8829

[12/02/19, 8:10:29 PM] Kapil Ji 2 : ASHO7687

SATIS541
VIDHAN@123
TANU@1234

[12/02/19, 8:10:47 PM] Kapil Ji 2 : 543508437.USER1

TANU@1234

Page 56 of 201
[12/02/19, 8:11:05 PM] Kapil Ji 2 : Nanda ka he ye
[12/02/19, 8:11:35 PM] Kapil Ji 2 : Radhika vijya bank
114320994
VIDHAN@123
TANU@1234

[12/02/19, 8:12:05 PM] Kapil Ji 2 : BALAJI VIJAYA BANK

114355748
VIDHAN@123
TANU@1234

[12/02/19, 8:12:48 PM] Kapil Ji 2 : MUSKAN IDBI

91409917
VIDHAN@123
PAPA@1234

[12/02/19, 10:58:04 PM] Kapil Ji 2 : balaji trading axis bank

Corporate banking
BALAJIRAD6
HANUMAN
KAPIL$9414
PARUL$8829

[13/02/19, 4:41:48 PM] Kapil Ji 2 : Radhika Or dev se nikal diye kya pese
[13/02/19, 4:42:05 PM] Mohit : Nahi radhika mein kuch tha hi nai
[13/02/19, 4:42:17 PM] Mohit : 50000hi hai
[13/02/19, 4:43:53 PM] Kapil Ji 2 : Ok
[13/02/19, 4:44:02 PM] Kapil Ji 2 : Dev se to nikal diye kya
[13/02/19, 4:44:16 PM] Kapil Ji 2 : 10 yash ji se pawan ko dilao
[13/02/19, 4:44:28 PM] Kapil Ji 2 : Mahaveer se bhi rtgs nikal dena.
[13/02/19, 4:44:40 PM] Kapil Ji 2 : Me 4.30 baje call karunga
[13/02/19, 4:57:16 PM] Mohit : Rakesh ji ko
[13/02/19, 5:03:56 PM] Kapil Ji 2 : 3.75 de dena

[14/02/19, 10:10:04 AM] Mohit : image omitted

[14/02/19, 10:10:39 AM] Mohit : image omitted
[14/02/19, 10:13:50 AM] Kapil Ji 2 : Jo bhi balance he sab lnt me nikal dena
[14/02/19, 10:14:10 AM] Mohit : ok
[14/02/19, 10:14:11 AM] Mohit : Jijaji
[14/02/19, 10:14:32 AM] Kapil Ji 2 : Vipin ji ko dila dena
[14/02/19, 10:14:46 AM] Mohit : Ha kar raha hu setting ho jaye toh
[14/02/19, 10:26:26 AM] Mohit : Hanumant ka transaction password dena
[14/02/19, 10:26:44 AM] Mohit : audio [hanumnat ka transaction password dedo ekaber
fatafat]
[14/02/19, 10:31:12 AM] Kapil Ji 2 : VIDHAN@123

[14/02/19, 10:35:58 AM] Kapil Ji 2 : Praveen ko bolo 7 ki rtgs lnt me lagayega

[14/02/19, 10:36:17 AM] Kapil Ji 2 : Dhanraj ko bolo pawan ko 6 dega
[14/02/19, 10:41:17 AM] Kapil Ji 2 : Kal dev se kitni rtgs karai thi
[14/02/19, 10:41:50 AM] Kapil Ji 2 : audio [Mohit kal dev se yash ji ko kitni rtgs karwayi
thi]
[14/02/19, 10:52:06 AM] Mohit : audio [Dev ka cheque pe ….wo…double sign ho rakhe
hai, teen hi cheque hai, teeno par double sign ho rahe hai… to bittu ji bole rahe hai ki vo
madam rtgs kar nahi rahi hai…to nikalu kiski rtgs]
[14/02/19, 10:52:14 AM] Mohit : audio

Page 57 of 201
[14/02/19, 11:07:15 AM] Kapil Ji 2 : Dev se cheque clearing me lagwa do
[14/02/19, 11:07:21 AM] Kapil Ji 2 : Kal sham taka aa jayega
[14/02/19, 11:18:23 AM] Mohit : ok

[14/02/19, 1:01:48 PM] Kapil Ji 2 : S9 me se shubh trading

Vinayak sales corporation
Kii bank details harshil ko bhejo
[14/02/19, 1:02:29 PM] Kapil Ji 2 : Shubh k name se radheshyam ko bank detail he
[14/02/19, 1:02:49 PM] Kapil Ji 2 : Us se nia me me jitna batau rtgs laga dena
[14/02/19, 1:03:32 PM] Kapil Ji 2 : audio “[Mohit shubh trading company ke detail
hai mere mobile me, S9 me… WhatApp pe.... isme radheshyam ka bank khata
hai….ye wali detail haina harshil bhai ko de do..…vinayak sales corpotaion ki de
do…Pooja sales ki de do….taki wo rtgs lagwayenge....pooja aur vinayak mein job
hi paisa aaye usko hanumant me le ke aur nia infra project me laga dena aur shubh
ke naam se radheshyam me jo aaye usme se main batau utna kaat ke nia main laga
dena]”
[14/02/19, 1:14:30 PM] Mohit : Prerna mein manga lu kya entry
[14/02/19, 1:15:45 PM] Kapil Ji 2 : Nahi
[14/02/19, 1:18:33 PM] Kapil Ji 2 : Harshil bhai ko de di kya bank detail
[14/02/19, 1:19:46 PM] Mohit : Ha
[14/02/19, 1:19:48 PM] Mohit : Dedi
[14/02/19, 1:20:11 PM] Kapil Ji 2 : Ashok ki bhi de do
[14/02/19, 1:20:17 PM] Mohit : Deta hu
[14/02/19, 1:20:56 PM] Kapil Ji 2: Pnb me harshil bhai ka job hi fund aye wo hanumant me
le lena tukdo me
[14/02/19, 1:21:30 PM] Kapil Ji 2: Or rtgs laga dena nia me
[14/02/19, 1:21:50 PM] Kapil Ji 2: Par sab rtgs 50 lac se kam k hi karna
[14/02/19, 1:24:48 PM] Mohit : Ok

[14/02/19, 3:29:12 PM] Kapil Ji 2: Ashok - 2257920

Karni – 9014683
Shubh – 3010560
Vinayak – 5032704
[14/02/19, 3:30:11 PM] Kapil Ji 2: In sab ka tmt ke hisab se kaat lena 8.25%
[14/02/19, 3:30:36 PM] Kapil Ji 2: 88 ki rtgs rakesh ji kara rahe he
[14/02/19, 3:30:43 PM] Kapil Ji 2: Baki apne ko karani he
[14/02/19, 3:31:08 PM] Mohit : Ok jiaji
[14/02/19, 3:31:18 PM] Mohit : Abhi tak koi nai aai
[14/02/19, 3:31:23 PM] Mohit : Karni kaunsi hai
[14/02/19, 3:31:29 PM] Mohit : Jiaji
[14/02/19, 3:33:07 PM] Kapil Ji 2: This message was deleted.
[14/02/19, 3:33:19 PM] Kapil Ji 2: 50 se kam rakhna
[14/02/19, 3:33:38 PM] Kapil Ji 2: Vinayak se hanumant me le lena
[14/02/19, 3:33:46 PM] Kapil Ji 2: Ashok se hanumant me le lena
[14/02/19, 3:34:18 PM] Kapil Ji 2: 6155000 hanumant se nia me kar dena
[14/02/19, 3:35:03 PM] Kapil Ji 2: 3010000 radheshyam se nia me kar dena
[14/02/19, 3:36:40 PM] Mohit : Ok
[14/02/19, 3:37:55 PM] Kapil Ji 2: Baki 11 ashok se lnt me kar dena
[14/02/19, 3:40:35 PM] Mohit : Ok

[14/02/19, 5:37:01 PM] Mohit : Ramchandra ji ki rtgs aayi thi 7ki kitne kaatne h unke
[14/02/19, 5:44:26 PM] Mohit : Wo batao na ek baar kitne percent kaatke dene hai unko….
[14/02/19, 5:47:05 PM] Kapil Ji 2: 9%
[14/02/19, 5:47:23 PM] Mohit : 6% bol rahe hai wo toh
[14/02/19, 5:47:31 PM] Kapil Ji 2: Ok
[14/02/19, 5:47:40 PM] Mohit : Kitne kaatu fir
[14/02/19, 5:47:41 PM] Kapil Ji 2: 6 kat k
Page 58 of 201
[14/02/19, 5:47:44 PM] Mohit : Ok

[15/02/19, 11:55:00 AM] Mohit : audio omitted

[15/02/19, 11:57:45 PM] Kapil Ji 2: audio omitted
[15/02/19, 11:58:20 AM] Mohit : audio [ye 50 lakh rupye ki rtgs kara raha hai ye …to iske
kitne rupye tax ke katne hai vo bata dena…kitne percent se katne hai aur iron cenment main
katne hain…cement main katne he…..ye fatafat bataa do ek baar ….50 ki rtgs aa rahi hai
kailash main]
[15/02/19, 11:58:26 AM] Mohit : audio [Banglore chahiye isko paisa banglore]
[15/02/19, 11:58:59 AM] Kapil Ji 2: Agar iron he to 7%
Cement he to 9.5%
[15/02/19, 11:59:04 AM] Mohit : Ok
[15/02/19, 12:00:11 PM] Kapil Ji 2: Harshil ki aaye to cement ke hisab se 8.5% kaat k usko
return kar dena
[15/02/19, 12:00:46 PM] Kapil Ji 2: audio [Rakesh ji ko bol dena ki kal jo nia se rtgs aayithi
to uske against vo 88 ki rtgs laga ke utr dede …fatafat…tumhe aur mojhe dono ko …..agar
tumhare paas aa jaye to… tum unko de dena …… Harshil bhai ko ….main ab water park me
jar aha hu …ab phone nahi lagege 3-4 ghante]
[15/02/19, 12:01:24 PM] Mohit : audio [Harshil bhai ki 2 ki rtgs aati hai to kya vo nia main
lagani hai ya cash dilana hai…. yash ji ko deni hai]
[15/02/19, 12:05:38 PM] Kapil Ji 2: audio [nia main hi return lagani hai unki rtgs hai
vapas…sari]
[15/02/19, 12:05:42 PM] Kapil Ji 2: audio “[apna commission kat lena]”
…..
…..
…..
[15/02/19, 1:26:10 PM] Mohit: audio [iska transaction password kay hai amit ka……Amit
Enterprises ka…..]
[15/02/19, 3:32:21 PM] Kapil Ji 2: VIDHAN@123
[15/02/19, 3:33:08 PM] Kapil Ji 2: Papa k mobile par vinayak sales corporation ki bank
detail daal do
[15/02/19, 3:34:47 PM] Mohit : Ok
[15/02/19, 3:40:17 PM] Kapil Ji 2: Mahaveer se kitne nikale
[15/02/19, 3:45:39 PM] Mohit : 9
[15/02/19, 3:56:58 PM] Kapil Ji 2: Amit se kitne nikale
[15/02/19, 3:58:16 PM] Mohit : Nikalunga ab
[15/02/19, 3:58:23 PM] Kapil Ji 2: Kitne he
[15/02/19, 3:59:04 PM] Kapil Ji 2: Amit me pawan k 8.50 aaye he wo yash ji ko nikal dena or
payment bhi pawan ko dila dena
[15/02/19, 3:59:20 PM] Kapil Ji 2: Hanumant me 1.25 aa rahe he
….
….
[15/02/19, 3:59:52 PM] Kapil Ji 2: Hanumant me kitna aaya he
[15/02/19, 4:00:37 PM] Mohit : 52 aaya hai
[15/02/19, 4:00:51 PM] Mohit : audio [are unke 52 aaye hai…wo bol rahe hain 48 pe
commission kato aur baki ko IIFL me dal do…insurance wali mein]
[15/02/19, 4:01:53 PM] Kapil Ji 2: audio omitted [abhi hanumant main 45 aur aa gaye
Devang bhai ke…ye bhi lnt main nikal do ….isme se ek kaam karo 35 toh…40 to nikal do lnt
mein aue 5 unke …devang bhai ke jo account me chahiye daal do]
[15/02/19, 4:04:48 PM] Mohit : audio omitted
[15/02/19, 4:26:02 PM] Mohit : Amit mein beneficairy add karne wali id batana
[15/02/19, 4:26:12 PM] Mohit : Batao na ek baar
[15/02/19, 4:28:25 PM] Kapil Ji 2: MOHITVIJAY
[15/02/19, 4:28:35 PM] Kapil Ji 2: MAMMI@1234
[15/02/19, 4:29:38 PM] Mohit : Profile passwoed kya hai
[15/02/19, 4:29:53 PM] Kapil Ji 2: This message was deleted.
[15/02/19, 4:30:05 PM] Kapil Ji 2: PARUL@8829
Page 59 of 201
 [15/02/19, 4:30:18 PM] Kapil Ji 2: New pass AMIT@123 rakhna
[15/02/19, 4:57:49 PM] Kapil Ji 2: Hanumant se lnt 40 laga diye kya?
[15/02/19, 4:58:11 PM] Mohit : 37 lagye hai
[15/02/19, 4:58:32 PM] Mohit : Meko hanumant mein add karne wali id bhej do ek bar
[15/02/19, 4:58:34 PM] Mohit : Fatafat
[15/02/19, 4:58:55 PM] Kapil Ji 2: KAILSAHBENIWAL
HANUMANT@123
[15/02/19, 8:46:35 PM] Mohit : Vipin ji ko bill kaha se
[15/02/19, 8:46:38 PM] Mohit : Dilau
[15/02/19, 8:46:47 PM] Mohit : Lucky ji se bole
[15/02/19, 8:46:51 PM] Mohit : Kya
[15/02/19, 8:47:00 PM] Mohit : Ya fir mei du
[15/02/19, 8:48:37 PM] Kapil Ji 2: Tum de do
[15/02/19, 8:48:57 PM] Kapil Ji 2: Abhijeet se dena
[15/02/19, 8:49:06 PM] Kapil Ji 2: Radheshyam se nahi
[15/02/19, 8:49:22 PM] Mohit : Ok

[16/02/19, 11:58:53 PM] Kapil Ji 2: Hanumant se 34000 ki neft nia me daal dena
Mohit : Ok

The above chats are of illustrative nature from which it can be seen that Shri Kapil
Vijay and Shri Mohit Vijay jointly doing the said business of issuance of invoices
with supply of goods through the firms created by them jointly or severlly. It may
also be nticed that that the banking transcations related details was availbale with
them whether it be signed cheque books or login id or passwords. The bank account
statement as mentioned above clearly proves that the said transactios taken place.
These chats also establishes that monetary transactions were also handled by them.
They used to do the said work of trading on invoices to pass on Input Tax Credit
illegally in a very planned manner wherein the used to decide the firms for issuance
of invoices carefully.

(b) WhatsApp Chat/ data recovered from the mobile phone [i-Phone 6] of Shri Hakim
[servant/ employee of Shri Kapil Vijay] seized from the residence of Shri Kapil
Vijay: Mobile Phone of Shri Hakim was seized during search proceedings dated
28.02.2019 and printouts of the relevant data (RUD-157) has been taken under
Panchnama proceedings dated 01.03.2019. Printout of Whats Chat have been taken
from the mobile phone [I phone 6] of Shri Hakim having mobile No. 8233249957 was
taken during investigation. Shri Hakim informed that Shri Arun Singh urf Bittu gave
this phone to use and earlier to him Shri Arun Singh was using this phone and the
print-outs of WhatsApp Chat taken from said mobile [having 73 pages] was related
to Shri Arun Singh. Statement of Shri Arun Singh urf bittu were recorded on
20.04.2019 wherein he accepted that he gave i-phone 6 to Shri Hakim and the above
said printouts of WhatsApp chat were between him and Shri Kapil Vijay. Shri Arun
Singh also explained the work done by Shri Kapil Vijay and Shri Mohit Vijay as well
as job done by him. Some of the Screen shots are placed below for easy
understanding-

Chat of Arun Singh with Kapil Ji (having no. 9950813849)

Chat on 22.11.2018
1284145
Devendra ji ki dena
34 kg nitin ko deve
10 rs note sent by kapil
06G500482
Abhishek
9024069891

Page 60 of 201
15 Kg

Chat on 13.11.2018
5/37e350862 Girdhari
9829095492 jpr 25kg dena sent by kapil

11A 583848 @ Rs 10/- amount

Mangla 10kg jpr

Chat on 01.11.2018
8209733092 sunny.jpr sent by kapil
25 ke le aao

Chat on 07.09.2018
10 note 32G 310208
14KG RAKESH 9509493585

Token no. 503cw 248669 sent by kapil

Aurender 9829219624

+91 95497 77710

Ispe karlo

Some photos recovered from the said mobile which are placed below:
(i) Photo-1

(ii) Photo-2

Page 61 of 201
Page 62 of 201
(iii) Photo-3

(iv) Photo-4

Page 63 of 201
 (v) Photo-5

Shri Arun Singh in his statement dated 20.04.2019 stated that Photo-1 and Photo-
2 mentioned above is related to accounting [‘hisab’] of receipt and delivery of cash
done by him on the direction of Shri Kapil Vijay wherein on the left hand side name
of the person from whom cash is received by him is written with amount received
and at the right hand side name of the person to whom cash was delivered by him
alongwith amount of cash has been written. Shri Arun Singh also stated that he used
to maintain the hiasb of cash receipt and delivery on daily basis and used to send
[through whastapp] to Shri Kapil Vijay.

Similarly, Shri Arun Singh in his statement dated 20.04.2019 stated that the
above Photo-3, Photo-4, Photo-5 are photos of ledgers of M/s Nandaram Dinesh
Kumar & Sons, M/s Shankar Lal Rajendra Kumar & Sons, M/s Kanaram Begaram
Enterprises respectively with reference to sales made by them to M/s Swastik
Enteprises which were sent by Shri Kpail Vijay to his mobile. The details of above
sales ledgers have been verified from the GSTR-1 of concerned firms and it has been
observed that the invoice details and sales details mentioned in above ledgers
matchs with the GSTR-1 details of relevant firms. It may also be noted that at the
end of the above ledgers, the amount of commission to be charged/earned by Shri
Kapil Vijay is handwritten @ rate of 8% against providing invoice to pass on Input
Tax Credit illegaly without suppying goods with such invoices.

(c) WhatsApp Chat/ Data recovered from the mobile phone [Samsung J-6] of Shri
Hakim [servant/ employee of Shri Kapil Vijay] seized from the residence of Shri
Kapil Vijay: Mobile Phone of Shri Hakim was seized during search proceedings
dated 28.02.2019 and printouts of the relevant data (RUD-158) has been taken under
Panchnama proceedings dated 01.03.2019. Printout of Whats Chat/Data recovered
from the mobile phone [Samsung J-6] of Shri Hakim having mobile No. 7424933798
was taken during investigation having 1 to 18 pages. Shri Arun Singh urf Bittu in his
statement dated 20.04.2019 peursed the said print-outs and stated that page 1,2,4,5,6
are the photos of ‘Kachcha Hisab’ as the said hisab was prepared by him on the
direction of Shri Kapil Vijay and the said photos were clicked by Shri Kapil Vijay
and sent on Hakim’s mobile to save them. Similarly, Shri Arun Singh informed that
print-out mentioned at page no. 7,10,11,12,13,14 are related to Kapil’s firms accounts
wherein his (Kapil’s) commission @ 8% has been mentioned and the said print-outs

Page 64 of 201
were sent captured from his phone and sent to Hakim’s phone. On being asked
about the above print-outs Shri Hakim in his statement dated 01.03.2019 stated that
Shri Kapil Vijay or his father might have used his phone as he resides with them.
Screen shots of above pages are placed below for easy understanding-

(i) Print-out at page-1 :

(ii) Print-out at page-2 :

Page 65 of 201
(iii) Print-out at page-4 :

(iv) Print-out at page-5 :

Page 66 of 201
(v) Print-out at page-6 :

(vi) Print-out at page-7 :

Page 67 of 201
(vii) Print-out at page-10 :

(viii) Print-out at page-11 :

Page 68 of 201
(ix) Print-out at page-12 :

(x) Print-out at page-13 :

Page 69 of 201
(xi) Print-out at page-14 :

Thus, the print-outs of WhatsApp messages taken out from the mobile phones of
Shri Hakim (servant of Shri Kapil Vijay) having Nos. 8233249957 and 7424933798
(both the phone were earlier used by Shri Kapil Vijay), clearly shows that Shri Kapil
Vijay was actively involved in the business of sale and purchase of only GST
invoices without actual sale and purchase of goods. Shri Kapil Vijay in his statement
dated 01.03.2019 categorically admitted that the all the conversation done in the
Page 70 of 201
 mobile of his servant Hakim belonged to him, which contains details of transactions
of his all firms through which he provided invoices only.

(d) WhatsApp Chat recovered from the mobile phone [i-phone X 64 GB] of Shri
Mohit Vijay seized from the residence of Shri Mohit Vijay: Mobile Phone of Shri
Mohit Vijay was seized during search proceedings dated 28.02.2019 and printouts of
the relevant data (RUD-159) has been taken under Panchnama proceedings dated
01.03.2019. uring investigation of the case printout of WhatsApp chat taken out
from the Mobile Phone (i-phone X 64 GB) having number 9549566959 of Shri Mohit
Vijay with different persons were examined. On a bare perusal of the print-outs of
WhatsApp messages, it is clear that he is actively involved in the business of sale
and purchase of only GST Bills without actual sale and purchase of goods with Shri
Kapil Vijay.

(i) WhatsApp Chat with Kapilji

(a) UDAYRQJ TO TANISHK STEEL
22,24,051/- KI TRGS KARA DO (by Kapil to Mohit Vijay )

(b) TANISHK STEEL AND TIMBER, AXIS BANK, SIRSI ROAD JAIPUR
AC NO 918020056123009, IFSC - UTIB0003671
5 lac isme kara dena (by kapil to Mohit)

(c) Ye pese parul k account me daal dena (by Kapil)

Ok (by Mohit)
Ye kaunse j( by Mohit Vijay )
Wo mere se mangti he or mere account me he nahi (by kapil)
OK (by Mohit Vijay )
Deta hu( by Mohit Vijay )
Jiaji (by Mohit)
Axis bank me daal dena (by Kapil)

(d) SUBH ENTERPRISES

A/C NO. 0178360000001482
IFSC. LAVB0000178
BANK: LAKSMI VILAS BANK BRANCH .BORIVLI.(W)
Ashok se 17 kg (by Kapil)
7014094909
10rs ka note no.06R346674 Mohit
9549566959
50kg (by Mohit Vijay)
10rs ka note no.57 D 588197
Mohit
9549566959
50 Kg.(by Mohit)
10rs ka note no.56P956430
Mohit 9549566959
15 kg(by Mohit Vijay)
9414052964
Jaynarayan ji
15 kg (by Kapil)
+916375-019893
Inse le lo 15(by kapil)
100rs ka note no. 9BW 351963 Mhit 9549566959
20kg
Jaipur deve (by Mohit Vijay )
Ghar aagaya hu jiaji mein (by Mohit Vijay)

Satyam Traders
ACNT NO-703300301000275
IFSC CODE-V JB0007033
Mansarovar Branch
JAIPUR (by Mohit Vijay)

Page 71 of 201
(ii) WhatsApp Chat with Parul Di
(a) 25 ka token raju ji ke liye bhej de (by Parul)
Bhejta hu (by Mohit Vijay)
10 rs ka note no.
70G584710
Ashok ji
7976684358
Jaipur
Deve
25 Kg. (By Mohit Vijay )

(b) RAJ SHREE STEELS/ F512 Dwarika Tower vidhyadhar Nagar Jaipur
RJ 14 2G 7157 Wt. 11515
Raj shree
Maruti 26500(By Mohit Vijay)

(iii) WhatsApp Chat with Pritam Vdn

Bhej de mrebaap
Hlo
Bhej (By Pritam Vdn to Mohit Vijay)
Bhej dia na kapil ji ne aapko (by Mohit Vijay to Pritam)
7791996260
Shubham (by Mohit Vijay to Pritam)
Kya hua (by Pritam Vdn to Mohit Vijay )

SINGHAL ME 10lac
Sudershan me 5 lac
Shree shyam alwar me 1 lac (By Mohit Vijay to Pritam)
Mangalam Fashion
Ucobank purani mandi ajmer
A/c no.00330210001011
Ifs code UCBA0000033
Pan no.AGHPP9223B
500000 (By Mohit Vijay to Pritam)
Bank of Baroda
A/c no
25250200000327
Ifsc BarbOsawaim
Singhal Agency (by Mohit Vijay to Pritam)
Sudershan enterprises
01130500000034
BARBOMIROAD (by Mohit Vijay to Pritam)
Nand kishore sushil kumar
Kotak bank
Ac no.539044014201
Ifsc-kkbk0003541(by Mohit Vijay to Pritam)
Ac no. 735401010050007
Arihant sales Ifsc code
UBINO573540 (By Mohit Vijay to Pritam)
SR trading
Kotak Account no.
02712970001262
Ifsc-KKBK0000271 (by Mohit Vijay to Pritam)
500000 ( by Mohit Vijay)
Shreeji trading company
Account no-539044014179
Ifsc code –KKBK000354
Jaipur
672000 (by Mohit Vijay to Pritam )

(iv) WhatsApp Chat with Ganpat Rai

Kanaram Begaram Enterprises

Page 72 of 201
 Gstin -08BNHPK3981M1ZD
PAN-BNHPK3981M (by Mohit Vijay)
Bhanwar Ji Oil And grain merchant
Gstin -08CLRPS2178F2ZH
Address-sirsi road Jaipur (by Mohit Vijay to Ganpat Rai)

(v) WhatsApp Chat with Hemant Jain

Chat on 24.08.2017
NANDA RAM DINESH KUMAR & SONS
ICICI BANK
023505501551 (by Mohit Vijay to Hemant Jain)
VAISHALI NAGAR, JAIPUR
ICIC0000235

Chat on 31.08.2017 (sent by Hemant Jain to Mohit Vijay)

Chat on 01.09.2017 (sent by Hemant Jain to Mohit Vijay)

Chat on 28.09.2017 (sent by Mohit Vijay to Hemant Jain)

Page 73 of 201
Gross Amount =2618780
Net amount =2219305 (sent by Mohit Vijay)
Tax @8%=177544

Chat on 09.10.2017
KANARAM BEGARAM ENTERPRISES
AXIS BANK
VIDHYADHAR NAGAR, JAIPUR (by Mohit Vijay to Hemant Jain)
AC NO.916020053448866
IFSC-UTIB0000789

Icici bank ki details bhejo na sir (by Hemant Jain to Mohit Vijay)
Shankar lal rakendra kumar and sons
Icici bank
Vaishali nagar Jaipur (by Mohit Vijay to Hemant Jain)
Account no.023505501552
Ifsc –ICIC0000235

Chat on 13.10.2017

(sent by Mohit Vijay to

Hemant Jain)

Page 74 of 201
 (sent by Hemant Jain to
Mohit Vijay)

Chat on 18.10.2017
MAHAVEER TRADING COMPANY
ICICI BANK
VAISHALI NAGAR JAIPUR (by Mohit Vijay to Hemant Jain)
AC NO 023505501831
IFSC-ICIC0000235

Sir aapne wo vanya enterprise ka bill banaya bhi h ki nahi

Abhi tk mujhe apka mail nahi mila h (by Hemant Jain to
11 tarikh se aapse bol raha hu but aap d hi nahi rahe ho to Mohit Vijay)

Chat on 19.10.2017
Kaha Bheja (by Hemant Jain to Mohit Vijay)
Bhaiya

(sent by Mohit Vijay to Hemant Jain)

Page 75 of 201
 (sent by Mohit Vijay to
Hemant Jain)

Chat on 06.11.2017
Gstin
Bhejo (sent by Mohit Vijay to Hemant Jain)

Chat on 16.11.2017

(by Hemant Jain to

Mohit Vijay)
Swastik me 20
Bharat me 15 shankar s (by Hemant Jain to Mohit Vijay)

Chat on 22.11.2017
Bhejo sarkar (by Hemant Jain to Mohit Vijay)

Chat on 14.12.2017

Page 76 of 201
 (sent by Mohit Vijay to Hemant
Jain)

(sent by Mohit Vijay to

Hemant Jain)

Perusal of above chat recovered from the mobile phone of Shri Mohit
Vijay clearly establishes that invoices were being issued by Shri Kapil Vijay
and Shri Mohit Vijay without supply of goods for earning commission. In
the images sent by Shri Mohit Vaijy in chat dated 14.12.2017 mentions the
gross amount of invoices issued to M/s Swastik Enterprises (GSTIN -
08AMOPJ1450H1Z1), M/s Vanya Enterprises (GSTIN -
08AFEPJ1881K1Z8), M/s Bharat Timer (GSTIN - 08ACWPJ1814F1ZI)
(month-wise) from the firms namely M/s Kanaram Begaram Enterprises,
M/s Mahaveer Trading Company, M/s Nandaram Dinesh Kumar & Sons,
M/s Shankarlal Rajendra Kumar & Sons with the amount of commission
charged by them @ 8% of gross amount. Said details have been verified from
the GSTR-1 of invoice issuing firms/ Supplier firms and found that the gross
amount mentioned in image tallies with the GSTR-1 details as mentioned
below:
“Mahaveer Trading to Vanya Enterprises – Sept
Gross Amount = 586478
Net Amount = 497015
Tax @ 8% = 39761”
Page 77 of 201
 Supplier - M/s Mahaveer Trading Company - 08DCVPM4508P1ZN GSTR1 - 09/2017

GSTIN of Invoice Rate Taxable

Recipient Trade Name No Date Value (%) Value IGST CGST SGST
08AFEPJ1881K1Z8 Vanya Enterpriese 296 16-09-2017 300890 18 254992 0 22949 22949
08AFEPJ1881K1Z8 Vanya Enterpriese 391 30-09-2017 285588 18 242024 0 21782 21782
Total 586478 497015 0 44731 44731

“Nandaram to Swastik Enterprises – Aug

Gross Amount = 2618780
Net Amount = 2219305
Tax @ 8% = 177544
Receive Commission = 170000
Due August = 7544”

Supplier - M/s Nanda Ram Dinesh Kumar & Sons - 08BOHPG8604Q1ZD GSTR1 - 08/2017

GSTIN of Rate Taxable

Recipient Trade Name Invoice No Date Value (%) Value IGST CGST SGST
08AMOPJ1450H1Z1 Swastik Enterprises GST-116/17-18 22-08-2017 242827 18 205785 0 18521 18521
08AMOPJ1450H1Z1 Swastik Enterprises GST-119/17-18 25-08-2017 257798 18 218473 0 19663 19663
08AMOPJ1450H1Z1 Swastik Enterprises GST-115/17-18 21-08-2017 296319 18 251118 0 22601 22601
08AMOPJ1450H1Z1 Swastik Enterprises GST-125/17-18 30-08-2017 261862 18 221917 0 19973 19973
08AMOPJ1450H1Z1 Swastik Enterprises GST-90/17-18 14-08-2017 266808 18 226109 0 20350 20350
08AMOPJ1450H1Z1 Swastik Enterprises GST-117/17-18 23-08-2017 218464 18 185139 0 16663 16663
08AMOPJ1450H1Z1 Swastik Enterprises GST-108/17-18 17-08-2017 242511 18 205518 0 18497 18497
08AMOPJ1450H1Z1 Swastik Enterprises GST-118/17-18 24-08-2017 215402 18 182544 0 16429 16429
08AMOPJ1450H1Z1 Swastik Enterprises GST-112/17-18 20-08-2017 335964 18 284715 0 25624 25624
08AMOPJ1450H1Z1 Swastik Enterprises GST-93/17-18 15-08-2017 280825 18 237988 0 21419 21419
Total 2618780 2219305 0 199738 199738

“Nandaram to Swastik Entp

Gross Amount = 3109434
Net Amount = 2635114
Tax @ 8% = 210809”

Supplier - M/s Nanda Ram Dinesh Kumar & Sons - 08BOHPG8604Q1ZD GSTR1 - 09/2017

GSTIN of Rate Taxable

Recipient Trade Name Invoice No Date Value (%) Value IGST CGST SGST
08AMOPJ1450H1Z1 Swastik Enterprises GST-151/17-18 09-09-2017 282140 18 239102 0 21519 21519
08AMOPJ1450H1Z1 Swastik Enterprises GST-179/17-18 15-09-2017 256529 18 217398 0 19566 19566
08AMOPJ1450H1Z1 Swastik Enterprises GST-169/17-18 13-09-2017 285967 18 242345 0 21811 21811
08AMOPJ1450H1Z1 Swastik Enterprises GST-147/17-18 07-09-2017 269328 18 228244 0 20542 20542
08AMOPJ1450H1Z1 Swastik Enterprises GST-200/17-18 18-09-2017 289562 18 245392 0 22085 22085
08AMOPJ1450H1Z1 Swastik Enterprises GST-191/17-18 17-09-2017 290532 18 246214 0 22159 22159
08AMOPJ1450H1Z1 Swastik Enterprises GST-158/17-18 11-09-2017 294428 18 249516 0 22456 22456
08AMOPJ1450H1Z1 Swastik Enterprises GST-174/17-18 14-09-2017 290365 18 246072 0 22146 22146
08AMOPJ1450H1Z1 Swastik Enterprises GST-184/17-18 16-09-2017 286619 18 242898 0 21861 21861
08AMOPJ1450H1Z1 Swastik Enterprises GST-154/17-18 10-09-2017 282259 18 239203 0 21528 21528
08AMOPJ1450H1Z1 Swastik Enterprises GST-164/17-18 12-09-2017 281705 18 238733 0 21486 21486
Total 3109434 2635114 0 237161 237161

“Shankar Lal to Bharat Timber

Gross Amount = 1889356
Net Amount = 1607081
Tax @ 8% = 128567”
Supplier - M/s Shankar Lal Rajendra Kumar Sons - 08AVVPT9767D1ZI GSTR1 - 10/2017

GSTIN of Rate Taxable

Recipient Trade Name Invoice No Date Value (%) Value IGST CGST SGST
08ACWPJ1814F1ZI Bharat Timber Mart GST-328/17-18 11-10-2017 298580 18 253034 0 22773 22773
08ACWPJ1814F1ZI Bharat Timber Mart GST-294/17-18 08-10-2017 303891 18 257535 0 23178 23178
08ACWPJ1814F1ZI Bharat Timber Mart GST-242/17-18 01-10-2017 338170 18 286585 0 25793 25793

Page 78 of 201
08ACWPJ1814F1ZI Bharat Timber Mart GST-316/17-18 10-10-2017 298931 18 253331 0 22800 22800
08ACWPJ1814F1ZI Bharat Timber Mart GST-284/17-18 07-10-2017 335878 18 284643 0 25618 25618
08ACWPJ1814F1ZI Bharat Timber Mart GST-297/17-18 09-10-2017 313906 18 266022 0 23942 23942
Total 1889356 1601150 0 144104 144104

It is pertinent to mention that the phrase used as “Tax @ 8%” is the commission
amount which Shri Kapil Vijay and Shri Mohit Vijay used to receive from the
recipient of such fake invoices. In one such entry of “Nandaram to Swastik Enterprises
– Aug.”, as mentioned above, it is clearly mentioned that out of total commission
amount of Rs 1,77,544/-, Rs 1,70,000/- have been received against commission and
remaining amount of Rs 7,544/- is to be received.

(vi) WhatsApp Chat with Rakesh ji Uncle Vdn

10 ka note 77Q 159791
10 kg Rakesh agarwal
9509493585 (by Rakesh ji Uncle Vdn to Mohit Vijay)

Maa bhagwati sales corporation

Acnt no.3555002100035616
Ifsc code –PUNB0355500
Punjab national bank (by Mohit Vijay to Rakash ji Uncle)

(vii) WhatsApp Chat with Nitin Manoj Ji

889293 lena hai sagar wale se ( by Mohit Vijay to Nitin Manoj ji)
9829013899 Jaikumar ji ( by Mohit Vijay to Nitin Manoj ji)
7791996260 shubham ( by Mohit Vijay to Nitin Manoj ji)
5LD 977501 100 KA NOT AMOUNT 9.83(by Nitin Manoj ji)

(viii) WhatsApp Chat with Pawan Ji Ajmer

10 kg-9413339454 kedia ji
17.84-9660000709 aayush
5 kg-9660000709 aayush (by Mohit Vijay to Pawanji Ajmer)

Umashji 9166630575 #(10)

78V184257 dena 10 kg jpr (by Pawan ji Ajmer to Mohit Vijay)
5 rs note 64 G316028
Kedar 7230094020
Jpr 6 Kg (by Pawan ji Ajmer to Mohit Vijay )

10.95D 557555 deepu Bhai 8769523727 jpr

Bal payment (by Pawan ji Ajmer to Mohit Vijay )
(ix) WhatsApp Chat with Bittu
Note 10/- 40 E 050507 sandeepji Jaipur paper for 3 kg. mob. 9829015138. a.c of
Mantra min. Udr (by Mohit Vijay to Bittu)
12 E 037292 10/- ka for 2 kg to sandeep Jaipur paper 9829015138 (by Mohit Vijay
to Bittu )
10—83H856620 (by Mohit Vijay to Bittu)

Page 79 of 201
 Kis ka (by Bittu to Mohit Vijay)
4lqkh dena haina (by Mohit to Bittu)
Jaipur paper (by Bittu to Mohit Vijay)
Ha (by Mohit to Bittu )
(x) WhatsApp Chat with Sagar Store Jaipur
4 kg ki billing Radhye Shyam m karva lu kya (by Sagar Store to Mohit Vijay)
Kara lo (by Mohit Vijay to Sagar Store)

(xi) WhatsApp Chat with Ravi Ji Jodhpur

मो हत जी भाई साहब आपसे आज बड़ा नवेदन है क बल ब ट अजट अजट है

मोहनलाल आशीष कुमार नमल े डस बड़ी कृपा होगी आपक आज को रयर करवाने पर
क ट करे आपका अपना ब चा र व जोधपुर से भेजने का क ट कर (by Ravi ji to Mohit
Vijay)

मो हत जी भाई साहब आज 14 लाख क RTGS कस फम म करानी है क पल जी भाई

साहब का फ़ोन लग नह रहा है ल ज ज द से ज द जवाब दे ना और पेमट वापस जोधपुर
चा हए (by Ravi ji to Mohit Vijay)

Call me urgently mohit ji (by Ravi ji to Mohit Vijay)

Forwaded from Mohan Lal Ashi Kumr:
Agarwal and Sons koyala gali Kote Gate Bikaner
BKID0006670-A/c No 667020110000453 (by Ravi ji to Mohit Vijay)

Please call me sir ji (by Ravi ji to Mohit Vijay)

Jaipur ka 1 token dalo (by Ravi ji to Mohit Vijay)
Like wise there are many more WhatsApp conversation between Shri Mohit
Vijay and various persons which establishes their (Shri Kapil Vijay and Shri
Mohit Vijay) involvement in the business of sale and purchase of GST
invoice only withour receipt or supply of goods with the invoices to earn
commission.
(viii) Data recovered from various devices seized :

(a) AIO which was seized from the office/house of Shri Mohit Vijay: During search
proceedings dated 28.02.2019 at the residence of Shri Mohit Vijay; one Lenovo
Desktop AIO (Model No - MP1AYEJD) was seized. Relevant data was extracted
and printouts were taken (RUD-160) under Panchnama proceedings dated
27.09.2021. In the said AIO, sales register of various firms i.e. M/s Kanaram
Begaram Enterprises, M/s Balaji Enterprises, M/s Ashok Trading Company, M/s
Arvind Traders, M/s Pooja Sales, M/s Shyam Sales Corporation, M/s Nandaram
Dinesh Kumar & Sons, M/s Manhor Sales Agency, M/s Ganesh Tradres, M/s
Bhagirath Tarding Company for the period April, 2018 to May, 2018 has been
founed in excel sheets as detailed below. These sales details have been verified from
the GSTR-1 of concerned firms and found that the sales details exactly matchs with
the GSTR-1 details. It has laso been noticed that at the end of each ledger an amount
@6.25% of sales value i.e. taxable value has been written which appears to be
amount of commission earned by Shri Kapil Vijay and Shri Mohit Vijay against
issuing invoices without supplying goods. Also, Tally Data of firm namely M/s
Balaji Enterprises was found.

BHAGIRATH TRADING COMPANY

45,SBBJ OFFICERS COLONY
MANYAWAS
MANSAROVAR

Page 80 of 201
JAIPUR
Sales Register
1-May-2018 to 31-May-2018
Date Particulars SALES GST18%
07/May/2018 ADITYA GRANITE AND MARBLE(MOHIT) 251100.00
08/May/2018 ADITYA GRANITE AND MARBLE(MOHIT) 249300.00
16/May/2018 ADITYA GRANITE AND MARBLE(MOHIT) 254500.00
19/May/2018 ADITYA GRANITE AND MARBLE(MOHIT) 250000.00
06/May/2018 BHAGYASHREE MARBLE AND GRANITE(MOHIT) 248400.00
07/May/2018 BHAGYASHREE MARBLE AND GRANITE(MOHIT) 251820.00
08/May/2018 BHAGYASHREE MARBLE AND GRANITE(MOHIT) 254500.00
10/May/2018 BHAGYASHREE MARBLE AND GRANITE(MOHIT) 250000.00
08/May/2018 CRYSTAL MARBLES (MOHIT) 300300.00
09/May/2018 CRYSTAL MARBLES (MOHIT) 297150.00
10/May/2018 CRYSTAL MARBLES (MOHIT) 295050.00
11/May/2018 CRYSTAL MARBLES (MOHIT) 269500.00
11/May/2018 CRYSTAL MARBLES (MOHIT) 283920.00
12/May/2018 CRYSTAL MARBLES (MOHIT) 294000.00
12/May/2018 CRYSTAL MARBLES (MOHIT) 290850.00
13/May/2018 CRYSTAL MARBLES (MOHIT) 262150.00
13/May/2018 CRYSTAL MARBLES (MOHIT) 291690.00
14/May/2018 CRYSTAL MARBLES (MOHIT) 299040.00
15/May/2018 CRYSTAL MARBLES (MOHIT) 291900.00
16/May/2018 CRYSTAL MARBLES (MOHIT) 296100.00
17/May/2018 CRYSTAL MARBLES (MOHIT) 292950.00
18/May/2018 CRYSTAL MARBLES (MOHIT) 301350.00
19/May/2018 CRYSTAL MARBLES (MOHIT) 298200.00
08/May/2018 FINE MARBLES (MOHIT) 228000.00
09/May/2018 FINE MARBLES (MOHIT) 242000.00
15/May/2018 JAY BALAJI MARBLE & GRANITE (MOHIT) 200700.00
16/May/2018 JAY BALAJI MARBLE & GRANITE (MOHIT) 202500.00
17/May/2018 JAY BALAJI MARBLE & GRANITE (MOHIT) 216900.00
18/May/2018 JAY BALAJI MARBLE & GRANITE (MOHIT) 182880.00
19/May/2018 JAY BALAJI MARBLE & GRANITE (MOHIT) 197100.00
08/May/2018 J R MARBLE AND GRANITE (MOHIT) 360000.00
09/May/2018 J R MARBLE AND GRANITE (MOHIT) 300000.00
10/May/2018 J R MARBLE AND GRANITE (MOHIT) 350000.00
15/May/2018 KALPTARU MARBLES TRADERS (MOHIT) 220500.00
16/May/2018 KALPTARU MARBLES TRADERS (MOHIT) 283500.00
17/May/2018 KALPTARU MARBLES TRADERS (MOHIT) 289800.00
18/May/2018 KALPTARU MARBLES TRADERS (MOHIT) 255150.00
19/May/2018 KALPTARU MARBLES TRADERS (MOHIT) 254100.00
07/May/2018 KUNTESHWAR MARBLE(MOHIT) 251643.60
08/May/2018 KUNTESHWAR MARBLE(MOHIT) 248400.00
09/May/2018 KUNTESHWAR MARBLE(MOHIT) 300000.00
10/May/2018 KUNTESHWAR MARBLE(MOHIT) 204500.00
06/May/2018 MAHALAXMI MARBLE(MOHIT) 325000.00
07/May/2018 MAHALAXMI MARBLE(MOHIT) 461500.00
08/May/2018 MAHALAXMI MARBLE(MOHIT) 460850.00
09/May/2018 MAHALAXMI MARBLE(MOHIT) 457600.00
10/May/2018 MAHALAXMI MARBLE(MOHIT) 499850.00
11/May/2018 MAHALAXMI MARBLE(MOHIT) 507650.00
12/May/2018 MAHALAXMI MARBLE(MOHIT) 394550.00
13/May/2018 MAHALAXMI MARBLE(MOHIT) 393250.00
13/May/2018 MILAN MARBLE (MOHIT) 112000.00
14/May/2018 MILAN MARBLE (MOHIT) 28000.00
15/May/2018 MILAN MARBLE (MOHIT) 170500.00
16/May/2018 MILAN MARBLE (MOHIT) 171490.00
17/May/2018 MILAN MARBLE (MOHIT) 169510.00
05/May/2018 NIKHIL MARBLE SUPPLIERS(MOHIT) 250000.00
07/May/2018 NIKHIL MARBLE SUPPLIERS(MOHIT) 250500.00
08/May/2018 NIKHIL MARBLE SUPPLIERS(MOHIT) 250000.00
09/May/2018 NIKHIL MARBLE SUPPLIERS(MOHIT) 250100.00
07/May/2018 PAWANPUTRA MARBLE(MOHIT) 462280.00
09/May/2018 PAWANPUTRA MARBLE(MOHIT) 325000.00
10/May/2018 PAWANPUTRA MARBLE(MOHIT) 460200.00
12/May/2018 PAWANPUTRA MARBLE(MOHIT) 467350.00
13/May/2018 PAWANPUTRA MARBLE(MOHIT) 467350.00
14/May/2018 PAWANPUTRA MARBLE(MOHIT) 395850.00
15/May/2018 PAWANPUTRA MARBLE(MOHIT) 467350.00
16/May/2018 PAWANPUTRA MARBLE(MOHIT) 455000.00
07/May/2018 RADAJI MARBLE AND MNINERALS(MOHIT) 516750.00
08/May/2018 RADAJI MARBLE AND MNINERALS(MOHIT) 507000.00
09/May/2018 RADAJI MARBLE AND MNINERALS(MOHIT) 487500.00
10/May/2018 RADAJI MARBLE AND MNINERALS(MOHIT) 481000.00
11/May/2018 RADAJI MARBLE AND MNINERALS(MOHIT) 507000.00
12/May/2018 RADAJI MARBLE AND MNINERALS(MOHIT) 507000.00
13/May/2018 RADAJI MARBLE AND MNINERALS(MOHIT) 494000.00
09/May/2018 RONAK ENTERPRISES(MOHIT) 345310.20
10/May/2018 RONAK ENTERPRISES(MOHIT) 742500.00
11/May/2018 RONAK ENTERPRISES(MOHIT) 301098.60
12/May/2018 RONAK ENTERPRISES(MOHIT) 430901.40
06/May/2018 ROYAL GRANITE AND MARBLE(MOHIT) 253800.00
11/May/2018 ROYAL GRANITE AND MARBLE(MOHIT) 246960.00
07/May/2018 SALASAR BALAJI MARBLE SUPPLIERS(MOHIT) 255600.00
08/May/2018 SALASAR BALAJI MARBLE SUPPLIERS(MOHIT) 244800.00
11/May/2018 SALASAR BALAJI MARBLE SUPPLIERS(MOHIT) 300000.00
17/May/2018 SALASAR BALAJI MARBLE SUPPLIERS(MOHIT) 204500.00
10/May/2018 S D M MARBLES(MOHIT) 330000.00

Page 81 of 201
12/May/2018 S D M MARBLES(MOHIT) 539000.00
14/May/2018 S D M MARBLES(MOHIT) 309000.00
15/May/2018 S D M MARBLES(MOHIT) 698350.00
16/May/2018 S D M MARBLES(MOHIT) 693600.00
17/May/2018 S D M MARBLES(MOHIT) 1115200.00
18/May/2018 S D M MARBLES(MOHIT) 469161.00
19/May/2018 S D M MARBLES(MOHIT) 649999.68
19/May/2018 S D M MARBLES(MOHIT) 314441.00
19/May/2018 S D M MARBLES(MOHIT) 325690.80
06/May/2018 SHIV MARBLE SUPPLIERS(MOHIT) 251073.00
09/May/2018 SHIV MARBLE SUPPLIERS(MOHIT) 251820.00
12/May/2018 SHIV MARBLE SUPPLIERS(MOHIT) 252360.00
13/May/2018 SHIV MARBLE SUPPLIERS(MOHIT) 244800.00
06/May/2018 SHREE BHERUNATH MARBLE(MOHIT) 251100.00
08/May/2018 SHREE BHERUNATH MARBLE(MOHIT) 249300.00
09/May/2018 SHREE BHERUNATH MARBLE(MOHIT) 243000.00
10/May/2018 SHREE BHERUNATH MARBLE(MOHIT) 257400.00
11/May/2018 SHREE BHERUNATH MARBLE(MOHIT) 352500.00
12/May/2018 SHREE BHERUNATH MARBLE(MOHIT) 302500.00
13/May/2018 SHREE BHERUNATH MARBLE(MOHIT) 350000.00
05/May/2018 SHREE DHELANA BHRUNATH MARBLE(MOHIT) 350500.00
07/May/2018 SHREE DHELANA BHRUNATH MARBLE(MOHIT) 350000.00
09/May/2018 SHREE DHELANA BHRUNATH MARBLE(MOHIT) 304500.00
06/May/2018 SHREE KARDHAR MARBLE(MOHIT) 251084.16
07/May/2018 SHREE KARDHAR MARBLE(MOHIT) 252180.00
11/May/2018 SHREE KARDHAR MARBLE(MOHIT) 252000.00
13/May/2018 SHREE KARDHAR MARBLE(MOHIT) 244800.00
14/May/2018 SHREE RAM MARBLE AND GRANITE(MOHIT) 499980.00
15/May/2018 SHREE RAM MARBLE AND GRANITE(MOHIT) 279994.00
16/May/2018 SHREE RAM MARBLE AND GRANITE(MOHIT) 220000.00
17/May/2018 SHREE RAM MARBLE AND GRANITE(MOHIT) 183337.00
18/May/2018 SHREE RAM MARBLE AND GRANITE(MOHIT) 200025.00
05/May/2018 SHREE SAI SHARAN MARBLE(MOHIT) 250000.00
05/May/2018 SHREE SAI SHARAN MARBLE(MOHIT) 250203.60
07/May/2018 SHREE SAI SHARAN MARBLE(MOHIT) 250011.00
07/May/2018 SHREE SAI SHARAN MARBLE(MOHIT) 250000.00
08/May/2018 SHREE SAI SHARAN MARBLE(MOHIT) 300510.00
09/May/2018 SHREE SAI SHARAN MARBLE(MOHIT) 201010.00
05/May/2018 SHRI SAI MARBLE AND GRANITE(MOHIT) 300510.00
07/May/2018 SHRI SAI MARBLE AND GRANITE(MOHIT) 350500.00
08/May/2018 SHRI SAI MARBLE AND GRANITE(MOHIT) 350500.00
05/May/2018 SHUBH LAXMI MARBLE(MOHIT) 300510.00
05/May/2018 SHUBH LAXMI MARBLE(MOHIT) 249999.84
07/May/2018 SHUBH LAXMI MARBLE(MOHIT) 249999.84
08/May/2018 SHUBH LAXMI MARBLE(MOHIT) 200510.00
14/May/2018 THE MARBLE WORLD(MOHIT) 326300.00
15/May/2018 THE MARBLE WORLD(MOHIT) 381164.00
17/May/2018 THE MARBLE WORLD(MOHIT) 292540.00
15/May/2018 TIRUPATI MARBLE AND GRANITE (MOHIT) 250200.00
16/May/2018 TIRUPATI MARBLE AND GRANITE (MOHIT) 257400.00
17/May/2018 TIRUPATI MARBLE AND GRANITE (MOHIT) 243000.00
18/May/2018 TIRUPATI MARBLE AND GRANITE (MOHIT) 253800.00
Grand Total 43987257.72
2749203.61

GANESH TRADERS
PLOT NO-163, SHREE RAMANPURI
JHOTWARA,JAIPUR
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars Sales Gst 18%
25/Apr/2018 FINE MARBLES(MOHIT) 210000.00
02/Apr/2018 KAJAL MARBLES(MOHIT) 14400.00
03/Apr/2018 KAJAL MARBLES(MOHIT) 14000.00
04/Apr/2018 KAJAL MARBLES(MOHIT) 29700.00
05/Apr/2018 KAJAL MARBLES(MOHIT) 58014.00
05/Apr/2018 KAJAL MARBLES(MOHIT) 40000.00
06/Apr/2018 KAJAL MARBLES(MOHIT) 17886.00
06/Apr/2018 KAJAL MARBLES(MOHIT) 17355.00
07/Apr/2018 KAJAL MARBLES(MOHIT) 55462.00
08/Apr/2018 KAJAL MARBLES(MOHIT) 45165.00
09/Apr/2018 KAJAL MARBLES(MOHIT) 15422.00
10/Apr/2018 KAJAL MARBLES(MOHIT) 90150.00
10/Apr/2018 KAJAL MARBLES(MOHIT) 28728.00
11/Apr/2018 KAJAL MARBLES(MOHIT) 185020.00
12/Apr/2018 KAJAL MARBLES(MOHIT) 215575.00
13/Apr/2018 KAJAL MARBLES(MOHIT) 293150.00
14/Apr/2018 KAJAL MARBLES(MOHIT) 470260.00
15/Apr/2018 KAJAL MARBLES(MOHIT) 200310.00
16/Apr/2018 KAJAL MARBLES(MOHIT) 250525.00
17/Apr/2018 KAJAL MARBLES(MOHIT) 395054.00
18/Apr/2018 KAJAL MARBLES(MOHIT) 139965.00
19/Apr/2018 KAJAL MARBLES(MOHIT) 348040.00
20/Apr/2018 KAJAL MARBLES(MOHIT) 110825.00
20/Apr/2018 KAJAL MARBLES(MOHIT) 98422.00
22/Apr/2018 KAJAL MARBLES(MOHIT) 18000.00
24/Apr/2018 KAJAL MARBLES(MOHIT) 84000.00
25/Apr/2018 KAJAL MARBLES(MOHIT) 13500.00

Page 82 of 201
 26/Apr/2018 KAJAL MARBLES(MOHIT) 21680.00
27/Apr/2018 KAJAL MARBLES(MOHIT) 81105.00
27/Apr/2018 KAJAL MARBLES(MOHIT) 189183.00
28/Apr/2018 KAJAL MARBLES(MOHIT) 375730.00
28/Apr/2018 KAJAL MARBLES(MOHIT) 182600.00
29/Apr/2018 KAJAL MARBLES(MOHIT) 52215.00
30/Apr/2018 KAJAL MARBLES(MOHIT) 170600.00
30/Apr/2018 KAJAL MARBLES(MOHIT) 200002.00
30/Apr/2018 KALPATRU MARBLE TRADERS(MOHIT) 132000.00
02/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 511940.00
03/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 506250.00
04/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 512304.00
06/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 559720.00
07/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 281385.00
08/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 402400.00
09/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 399960.00
10/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 300000.00
12/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 122160.00
14/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 300000.00
25/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 138400.00
26/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 795220.00
26/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 500000.00
28/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 533620.00
29/Apr/2018 KARNI MARBLE SUPPLIERS(MOHIT) 266394.00
30/Apr/2018 MAHAVEER MARBLES(MOHIT) 189000.00
Grand Total 11182796.00
698924.75

MANOHAR SALES AGENCY

PLOT NO. 20
KAMLA NAGAR
SIRSI ROAD
JAIPUR
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars Sales Gst 18%
03/Apr/2018 CRYSTAL MARBLES(MOHIT) 359500.00
04/Apr/2018 CRYSTAL MARBLES(MOHIT) 284000.00
05/Apr/2018 CRYSTAL MARBLES(MOHIT) 333900.00
06/Apr/2018 CRYSTAL MARBLES(MOHIT) 293800.00
08/Apr/2018 CRYSTAL MARBLES(MOHIT) 293580.00
12/Apr/2018 CRYSTAL MARBLES(MOHIT) 216700.00
Grand Total 1781480.00
111342.5

Nanda Ram Dinesh Kumar & Sons

S-56,
Shiv Nagar - A,
Sirsi Hathoj Link Road,
Jaipur
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars Sales Gst 18%
02/May/2018 DADHIMATI MARBLE HOUSE (MOHIT) 375000.00
05/May/2018 DADHIMATI MARBLE HOUSE (MOHIT) 375000.00
06/May/2018 DADHIMATI MARBLE HOUSE (MOHIT) 125000.00
08/May/2018 DADHIMATI MARBLE HOUSE (MOHIT) 125000.00
10/May/2018 DADHIMATI MARBLE HOUSE (MOHIT) 165000.00
16/May/2018 DADHIMATI MARBLE HOUSE (MOHIT) 175000.00
19/May/2018 DADHIMATI MARBLE HOUSE (MOHIT) 125010.00
01/May/2018 KISHNA MARBLES (MOHIT) 175000.00
05/May/2018 KISHNA MARBLES (MOHIT) 125010.00
11/May/2018 KISHNA MARBLES (MOHIT) 375000.00
12/May/2018 KISHNA MARBLES (MOHIT) 375000.00
13/May/2018 KISHNA MARBLES (MOHIT) 125000.00
14/May/2018 KISHNA MARBLES (MOHIT) 100000.00
15/May/2018 KISHNA MARBLES (MOHIT) 105000.00
16/May/2018 KISHNA MARBLES (MOHIT) 95000.00
17/May/2018 KISHNA MARBLES (MOHIT) 165000.00
07/May/2018 KUMKUM ENTERPRISES (MOHIT) 375000.00
08/May/2018 KUMKUM ENTERPRISES (MOHIT) 330000.00
09/May/2018 KUMKUM ENTERPRISES (MOHIT) 315000.00
10/May/2018 KUMKUM ENTERPRISES (MOHIT) 313500.00
11/May/2018 KUMKUM ENTERPRISES (MOHIT) 325005.00
11/May/2018 KUMKUM ENTERPRISES (MOHIT) 316500.00
12/May/2018 KUMKUM ENTERPRISES (MOHIT) 330000.00
13/May/2018 KUMKUM ENTERPRISES (MOHIT) 345000.00
14/May/2018 KUMKUM ENTERPRISES (MOHIT) 125000.00
15/May/2018 KUMKUM ENTERPRISES (MOHIT) 115000.00
16/May/2018 KUMKUM ENTERPRISES (MOHIT) 125000.00
17/May/2018 KUMKUM ENTERPRISES (MOHIT) 110000.00
18/May/2018 KUMKUM ENTERPRISES (MOHIT) 165000.00

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 19/May/2018 KUMKUM ENTERPRISES (MOHIT) 525000.00
01/May/2018 NAMAN TRADERS (MOHIT) 375000.00
02/May/2018 NAMAN TRADERS (MOHIT) 125000.00
04/May/2018 NAMAN TRADERS (MOHIT) 375000.00
05/May/2018 NAMAN TRADERS (MOHIT) 375000.00
06/May/2018 NAMAN TRADERS (MOHIT) 125000.00
08/May/2018 NAMAN TRADERS (MOHIT) 525000.00
09/May/2018 NAMAN TRADERS (MOHIT) 45000.00
11/May/2018 NAMAN TRADERS (MOHIT) 125000.00
18/May/2018 NAMAN TRADERS (MOHIT) 165000.00
19/May/2018 NAMAN TRADERS (MOHIT) 180000.00
04/May/2018 PAWAN MARBLE SUPPLIERS (MOHIT) 175000.00
10/May/2018 PAWAN MARBLE SUPPLIERS (MOHIT) 125010.00
15/May/2018 PAWAN MARBLE SUPPLIERS (MOHIT) 165000.00
16/May/2018 PAWAN MARBLE SUPPLIERS (MOHIT) 125000.00
17/May/2018 PAWAN MARBLE SUPPLIERS (MOHIT) 125000.00
18/May/2018 PAWAN MARBLE SUPPLIERS (MOHIT) 375000.00
19/May/2018 PAWAN MARBLE SUPPLIERS (MOHIT) 375000.00
01/May/2018 REKHA MARBLE(MOHIT) 375000.00
02/May/2018 REKHA MARBLE(MOHIT) 345000.00
03/May/2018 REKHA MARBLE(MOHIT) 330000.00
04/May/2018 REKHA MARBLE(MOHIT) 375000.00
05/May/2018 REKHA MARBLE(MOHIT) 360000.00
06/May/2018 REKHA MARBLE(MOHIT) 270000.00
07/May/2018 REKHA MARBLE(MOHIT) 270000.00
08/May/2018 REKHA MARBLE(MOHIT) 600000.00
09/May/2018 REKHA MARBLE(MOHIT) 135000.00
10/May/2018 REKHA MARBLE(MOHIT) 125000.00
11/May/2018 REKHA MARBLE(MOHIT) 112500.00
12/May/2018 REKHA MARBLE(MOHIT) 112500.00
13/May/2018 REKHA MARBLE(MOHIT) 280005.00
14/May/2018 REKHA MARBLE(MOHIT) 125000.00
01/May/2018 SARAN MARBLE TRADERS (MOHIT) 585000.00
02/May/2018 SARAN MARBLE TRADERS (MOHIT) 375000.00
03/May/2018 SARAN MARBLE TRADERS (MOHIT) 125000.00
05/May/2018 SARAN MARBLE TRADERS (MOHIT) 125000.00
06/May/2018 SARAN MARBLE TRADERS (MOHIT) 525000.00
07/May/2018 SARAN MARBLE TRADERS (MOHIT) 125000.00
10/May/2018 SARAN MARBLE TRADERS (MOHIT) 375000.00
11/May/2018 SARAN MARBLE TRADERS (MOHIT) 180000.00
08/May/2018 S.R. TRADERS (MOHIT) 375000.00
09/May/2018 S.R. TRADERS (MOHIT) 375000.00
10/May/2018 S.R. TRADERS (MOHIT) 375000.00
11/May/2018 S.R. TRADERS (MOHIT) 125000.00
12/May/2018 S.R. TRADERS (MOHIT) 125000.00
13/May/2018 S.R. TRADERS (MOHIT) 125000.00
14/May/2018 S.R. TRADERS (MOHIT) 165000.00
15/May/2018 S.R. TRADERS (MOHIT) 525000.00
16/May/2018 S.R. TRADERS (MOHIT) 225000.00
04/May/2018 YOGESH MARBLE (MOHIT) 585000.00
08/May/2018 YOGESH MARBLE (MOHIT) 375000.00
12/May/2018 YOGESH MARBLE (MOHIT) 125000.00
13/May/2018 YOGESH MARBLE (MOHIT) 125000.00
14/May/2018 YOGESH MARBLE (MOHIT) 525000.00
15/May/2018 YOGESH MARBLE (MOHIT) 125000.00
16/May/2018 YOGESH MARBLE (MOHIT) 375000.00
17/May/2018 YOGESH MARBLE (MOHIT) 180000.00
Grand Total 21860040.00
1366252.5

SHYAM SALES CORPORATION

24
SARVODAYA NAGAR
HARANATHPURA
JAIPUR
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars SALES GST 18%
04/May/2018 AASHISH MARBLES(MOHIT) 261504.00
07/May/2018 AASHISH MARBLES(MOHIT) 300000.00
08/May/2018 AASHISH MARBLES(MOHIT) 485250.00
09/May/2018 AASHISH MARBLES(MOHIT) 301305.00
04/May/2018 AK IMPEX(MOHIT) 53720.00
04/May/2018 ASHUTOSH ENTERPRISES(MOHIT) 67040.00
04/May/2018 AVTAR MARBLE(MOHIT) 349160.00
05/May/2018 AVTAR MARBLE(MOHIT) 450000.00
07/May/2018 AVTAR MARBLE(MOHIT) 450900.00
10/May/2018 AVTAR MARBLE(MOHIT) 270000.00
12/May/2018 AVTAR MARBLE(MOHIT) 248265.00
14/May/2018 AVTAR MARBLE(MOHIT) 446256.00
09/May/2018 BHANUPRIYA MARBLES(MOHIT) 436335.00
11/May/2018 BHANUPRIYA MARBLES(MOHIT) 357332.40
12/May/2018 BHANUPRIYA MARBLES(MOHIT) 445405.00
13/May/2018 BHANUPRIYA MARBLES(MOHIT) 442090.00
14/May/2018 BHANUPRIYA MARBLES(MOHIT) 476302.00
15/May/2018 BHANUPRIYA MARBLES(MOHIT) 352710.00
09/May/2018 CASH STONE INTERNATIONAL(MOHIT) 500004.00

Page 84 of 201
11/May/2018 CASH STONE INTERNATIONAL(MOHIT) 300033.00
12/May/2018 CASH STONE INTERNATIONAL(MOHIT) 345696.00
13/May/2018 CASH STONE INTERNATIONAL(MOHIT) 437870.00
14/May/2018 CASH STONE INTERNATIONAL(MOHIT) 355005.00
15/May/2018 CASH STONE INTERNATIONAL(MOHIT) 345009.00
16/May/2018 CASH STONE INTERNATIONAL(MOHIT) 476883.00
17/May/2018 CASH STONE INTERNATIONAL(MOHIT) 424410.00
18/May/2018 CASH STONE INTERNATIONAL(MOHIT) 426195.00
08/May/2018 DADHIMATI MARBLE HOUSE(MOHIT) 591000.00
09/May/2018 DADHIMATI MARBLE HOUSE(MOHIT) 300000.00
11/May/2018 DADHIMATI MARBLE HOUSE(MOHIT) 275000.00
12/May/2018 DADHIMATI MARBLE HOUSE(MOHIT) 300000.00
09/May/2018 DEEPAK MARBLE SUPPLIERS(MOHIT) 284400.00
11/May/2018 DEEPAK MARBLE SUPPLIERS(MOHIT) 287800.00
12/May/2018 DEEPAK MARBLE SUPPLIERS(MOHIT) 296400.00
13/May/2018 DEEPAK MARBLE SUPPLIERS(MOHIT) 358368.00
14/May/2018 DEEPAK MARBLE SUPPLIERS(MOHIT) 1031520.00
15/May/2018 DEEPAK MARBLE SUPPLIERS(MOHIT) 1033600.00
08/May/2018 DISHIKA MARBLES(MOHIT) 499875.00
15/May/2018 DISHIKA MARBLES(MOHIT) 450000.00
05/May/2018 GEETA ENTERPRISES(MOHIT) 535380.00
07/May/2018 GEETA ENTERPRISES(MOHIT) 254660.00
04/May/2018 KACHOLIYA MARBLES(MOHIT) 709754.00
15/May/2018 KAJAL MARBLES(MOHIT) 405409.00
16/May/2018 KAJAL MARBLES(MOHIT) 340978.00
17/May/2018 KAJAL MARBLES(MOHIT) 391701.00
18/May/2018 KAJAL MARBLES(MOHIT) 429099.00
19/May/2018 KAJAL MARBLES(MOHIT) 700400.00
19/May/2018 KAJAL MARBLES(MOHIT) 510165.00
09/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 491853.50
10/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 430425.00
11/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 489285.00
12/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 412435.00
13/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 224800.00
14/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 292200.00
15/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 454865.00
16/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 479376.00
17/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 611840.00
18/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 415000.00
19/May/2018 KARNI MARBLE SUPPLIERS(MOHIT) 255030.00
05/May/2018 KISHANA MARBLES(MOHIT) 350000.00
06/May/2018 KISHANA MARBLES(MOHIT) 490000.00
07/May/2018 KISHANA MARBLES(MOHIT) 350000.00
07/May/2018 KISHANA MARBLES(MOHIT) 425000.00
08/May/2018 KISHANA MARBLES(MOHIT) 207500.00
06/May/2018 KUMKUM ENTERPRISES(MOHIT) 390000.00
07/May/2018 KUMKUM ENTERPRISES(MOHIT) 580000.00
08/May/2018 KUMKUM ENTERPRISES(MOHIT) 545000.00
09/May/2018 KUMKUM ENTERPRISES(MOHIT) 420000.00
10/May/2018 KUMKUM ENTERPRISES(MOHIT) 280000.00
11/May/2018 KUMKUM ENTERPRISES(MOHIT) 375000.00
12/May/2018 KUMKUM ENTERPRISES(MOHIT) 552500.00
13/May/2018 KUMKUM ENTERPRISES(MOHIT) 360000.00
14/May/2018 KUMKUM ENTERPRISES(MOHIT) 125000.00
15/May/2018 KUMKUM ENTERPRISES(MOHIT) 125000.00
16/May/2018 KUMKUM ENTERPRISES(MOHIT) 125000.00
05/May/2018 MAYANK MARBLES(MOHIT) 255000.00
06/May/2018 MAYANK MARBLES(MOHIT) 420000.00
08/May/2018 MAYANK MARBLES(MOHIT) 600400.00
10/May/2018 MAYANK MARBLES(MOHIT) 640800.00
08/May/2018 NAMAN TRADERS(MOHIT) 585000.00
09/May/2018 NAMAN TRADERS(MOHIT) 735000.00
10/May/2018 NAMAN TRADERS(MOHIT) 620000.00
11/May/2018 NAMAN TRADERS(MOHIT) 305975.00
12/May/2018 NAMAN TRADERS(MOHIT) 125000.00
13/May/2018 NAMAN TRADERS(MOHIT) 125000.00
04/May/2018 NAVYA MARBLES(MOHIT) 440000.00
05/May/2018 NAVYA MARBLES(MOHIT) 440880.00
06/May/2018 NAVYA MARBLES(MOHIT) 441320.00
07/May/2018 NAVYA MARBLES(MOHIT) 694232.00
06/May/2018 PAWAN MARBLE SUPPLIERS(MOHIT) 490000.00
07/May/2018 PAWAN MARBLE SUPPLIERS(MOHIT) 82500.00
08/May/2018 PAWAN MARBLE SUPPLIERS(MOHIT) 347000.00
12/May/2018 PAWAN MARBLE SUPPLIERS(MOHIT) 300000.00
14/May/2018 PAWAN MARBLE SUPPLIERS(MOHIT) 125000.00
15/May/2018 PAWAN MARBLE SUPPLIERS(MOHIT) 125000.00
11/May/2018 PREM MARBLE AND GRANITE(MOHIT) 555545.00
12/May/2018 RAHUL MARBLES(MOHIT) 486650.00
13/May/2018 RAHUL MARBLES(MOHIT) 394856.00
14/May/2018 RAHUL MARBLES(MOHIT) 229603.00
04/May/2018 RANDER GRANI MARMO(MOHIT) 165370.00
04/May/2018 RANDER MARBLE COMPANY(MOHIT) 391047.72
06/May/2018 REKHA MARBLES(MOHIT) 585000.00
08/May/2018 REKHA MARBLES(MOHIT) 280725.00
09/May/2018 REKHA MARBLES(MOHIT) 655000.00
10/May/2018 REKHA MARBLES(MOHIT) 655000.00
11/May/2018 REKHA MARBLES(MOHIT) 375000.00
12/May/2018 REKHA MARBLES(MOHIT) 375000.00
13/May/2018 REKHA MARBLES(MOHIT) 450000.00

Page 85 of 201
 14/May/2018 REKHA MARBLES(MOHIT) 125000.00
15/May/2018 REKHA MARBLES(MOHIT) 125000.00
16/May/2018 REKHA MARBLES(MOHIT) 201250.00
04/May/2018 RENUKA MARBLES(MOHIT) 400800.00
05/May/2018 RENUKA MARBLES(MOHIT) 700400.00
06/May/2018 RENUKA MARBLES(MOHIT) 400800.00
04/May/2018 RONAK ENTERPRISES(MOHIT) 370435.00
05/May/2018 RONAK ENTERPRISES(MOHIT) 386080.00
06/May/2018 RONAK ENTERPRISES(MOHIT) 353096.20
07/May/2018 RONAK ENTERPRISES(MOHIT) 482564.50
08/May/2018 RONAK ENTERPRISES(MOHIT) 447545.25
09/May/2018 RONAK ENTERPRISES(MOHIT) 397632.25
15/May/2018 RONAK ENTERPRISES(MOHIT) 339508.75
04/May/2018 SAINATH MARBLE(MOHIT) 440000.00
05/May/2018 SAINATH MARBLE(MOHIT) 588060.00
06/May/2018 SAINATH MARBLE(MOHIT) 440880.00
07/May/2018 SAINATH MARBLE(MOHIT) 736208.00
04/May/2018 SANVI ENTERPRISES(MOHIT) 362410.00
06/May/2018 SANVI ENTERPRISES(MOHIT) 639752.00
06/May/2018 SARAN MARBLE TRADERS(MOHIT) 465000.00
07/May/2018 SARAN MARBLE TRADERS(MOHIT) 545000.00
08/May/2018 SARAN MARBLE TRADERS(MOHIT) 580000.00
09/May/2018 SARAN MARBLE TRADERS(MOHIT) 405262.50
10/May/2018 SARAN MARBLE TRADERS(MOHIT) 125000.00
11/May/2018 SARAN MARBLE TRADERS(MOHIT) 125000.00
16/May/2018 SARAN MARBLE TRADERS(MOHIT) 178250.00
04/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 297505.95
05/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 225279.25
06/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 197387.50
07/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 267276.00
08/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 242061.40
09/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 419894.25
10/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 469454.25
11/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 305585.25
12/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 386011.20
13/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 317391.80
14/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 320400.00
04/May/2018 SHREE GURUDEV MARBLE(MOHIT) 305628.60
05/May/2018 SHREE GURUDEV MARBLE(MOHIT) 410034.80
06/May/2018 SHREE GURUDEV MARBLE(MOHIT) 397884.50
07/May/2018 SHREE GURUDEV MARBLE(MOHIT) 297750.00
08/May/2018 SHREE GURUDEV MARBLE(MOHIT) 327393.00
09/May/2018 SHREE GURUDEV MARBLE(MOHIT) 654000.00
06/May/2018 SR TRADERS(MOHIT) 390000.00
07/May/2018 SR TRADERS(MOHIT) 375000.00
08/May/2018 SR TRADERS(MOHIT) 545000.00
09/May/2018 SR TRADERS(MOHIT) 505000.00
10/May/2018 SR TRADERS(MOHIT) 125000.00
11/May/2018 SR TRADERS(MOHIT) 125000.00
12/May/2018 SR TRADERS(MOHIT) 125000.00
14/May/2018 SR TRADERS(MOHIT) 180000.00
15/May/2018 SR TRADERS(MOHIT) 45000.00
06/May/2018 YOGESH MARBLE(MOHIT) 510000.00
07/May/2018 YOGESH MARBLE(MOHIT) 580000.00
08/May/2018 YOGESH MARBLE(MOHIT) 545000.00
09/May/2018 YOGESH MARBLE(MOHIT) 405262.50
10/May/2018 YOGESH MARBLE(MOHIT) 125000.00
11/May/2018 YOGESH MARBLE(MOHIT) 125000.00
12/May/2018 YOGESH MARBLE(MOHIT) 125000.00
Grand Total 64576336.32
4036021.02

POOJA SALES
135
BHAGWAN BAHUBALI NAGAR
NIWARU ROAD
JAIPUR
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars SALES GST 18%
01/May/2018 EKTA MARBLES (MOHIT) 282000.00
04/May/2018 EKTA MARBLES (MOHIT) 356133.00
05/May/2018 EKTA MARBLES (MOHIT) 273240.00
06/May/2018 EKTA MARBLES (MOHIT) 33000.00
13/May/2018 MATHUSHREE MARBLE (MOHIT) 233100.00
14/May/2018 MATHUSHREE MARBLE (MOHIT) 221400.00
14/May/2018 MATHUSHREE MARBLE (MOHIT) 115650.00
15/May/2018 MATHUSHREE MARBLE (MOHIT) 249300.00
16/May/2018 MATHUSHREE MARBLE (MOHIT) 76050.00
17/May/2018 MATHUSHREE MARBLE (MOHIT) 81225.00
18/May/2018 MATHUSHREE MARBLE (MOHIT) 181800.00
18/May/2018 MATHUSHREE MARBLE (MOHIT) 112500.00
19/May/2018 MATHUSHREE MARBLE (MOHIT) 180000.00
19/May/2018 MATHUSHREE MARBLE (MOHIT) 96750.00
18/May/2018 UCHHAB STONEX (MOHIT) 85500.00
Grand Total 2577648.00
161103

Page 86 of 201
ARVIND TRADERS
1771
NARSINGH MANDIR
GHAT GATE
JAIPUR
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars Value SALES GST
18%
03/May/2018 BHERUNATH MARBLE(MOHIT) 270921.60 270921.60
06/May/2018 BHERUNATH MARBLE(MOHIT) 271101.60 271101.60
08/May/2018 BHERUNATH MARBLE(MOHIT) 271281.60 271281.60
10/May/2018 BHERUNATH MARBLE(MOHIT) 186698.70 186698.70
08/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 200000.00 200000.00
09/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 118008.00 118008.00
10/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 146575.00 146575.00
11/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 29820.00 29820.00
12/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 120640.00 120640.00
13/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 92575.00 92575.00
14/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 132795.00 132795.00
15/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 101703.00 101703.00
16/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 132000.00 132000.00
17/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 56763.00 56763.00
18/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 119140.00 119140.00
19/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 150018.00 150018.00
20/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 150000.00 150000.00
21/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 200035.00 200035.00
22/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 150000.00 150000.00
23/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 175000.00 175000.00
24/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 324990.00 324990.00
25/Apr/2018 DEEPAK MARBLE SUPPLIERS (MOHIT) 451165.00 451165.00
16/May/2018 EKTA MARBLES(MOHIT) 656133.00 656133.00
18/May/2018 EKTA MARBLES(MOHIT) 288240.00 288240.00
19/May/2018 EKTA MARBLES(MOHIT) 679785.00 679785.00
02/May/2018 J R MARBLE AND GRANITE(MOHIT) 350510.00 350510.00
05/May/2018 J R MARBLE AND GRANITE(MOHIT) 349500.00 349500.00
07/May/2018 J R MARBLE AND GRANITE(MOHIT) 300160.00 300160.00
03/May/2018 MANJUSHREE MARBLE(MOHIT) 270363.60 270363.60
06/May/2018 MANJUSHREE MARBLE(MOHIT) 270361.80 270361.80
08/May/2018 MANJUSHREE MARBLE(MOHIT) 271101.60 271101.60
11/May/2018 MANJUSHREE MARBLE(MOHIT) 188172.90 188172.90
09/May/2018 REALS MARBLE AND GRANITES(MOHIT) 300000.00 300000.00
15/May/2018 REALS MARBLE AND GRANITES(MOHIT) 80000.00 80000.00
04/May/2018 RK TRADING COMPANY(MOHIT) 249999.84 249999.84
09/May/2018 RK TRADING COMPANY(MOHIT) 250002.00 250002.00
13/May/2018 RK TRADING COMPANY(MOHIT) 300500.00 300500.00
14/May/2018 RK TRADING COMPANY(MOHIT) 200510.00 200510.00
04/May/2018 SHREE BHERUNATH MARBLE AND GRANITE(MOHIT) 249999.84 249999.84
09/May/2018 SHREE BHERUNATH MARBLE AND GRANITE(MOHIT) 249999.84 249999.84
12/May/2018 SHREE BHERUNATH MARBLE AND GRANITE(MOHIT) 300510.00 300510.00
14/May/2018 SHREE BHERUNATH MARBLE AND GRANITE(MOHIT) 200500.00 200500.00
02/May/2018 SHREE DEV NARAYAN MARBLE(MOHIT) 233910.00 233910.00
05/May/2018 SHREE DEV NARAYAN MARBLE(MOHIT) 266076.00 266076.00
07/May/2018 SHREE DEV NARAYAN MARBLE(MOHIT) 250510.00 250510.00
10/May/2018 SHREE DEV NARAYAN MARBLE(MOHIT) 251005.00 251005.00
03/May/2018 SHREE KRISHNA MARBLE AND GRANITE(MOHIT) 249999.84 249999.84
11/May/2018 SHREE KRISHNA MARBLE AND GRANITE(MOHIT) 249999.84 249999.84
15/May/2018 SHREE KRISHNA MARBLE AND GRANITE(MOHIT) 250000.00 250000.00
16/May/2018 SHREE KRISHNA MARBLE AND GRANITE(MOHIT) 250000.00 250000.00
09/Apr/2018 SHREE RAM MARBLE AND GRANITE(MOHIT) 616646.00 616646.00
12/Apr/2018 SHREE RAM MARBLE AND GRANITE(MOHIT) 150000.00 150000.00
01/May/2018 SK GRANITES(MOHIT) 350000.00 350000.00
04/May/2018 SK GRANITES(MOHIT) 350510.00 350510.00
07/May/2018 SK GRANITES(MOHIT) 299500.00 299500.00
02/May/2018 TRIPURA MARBLE AND GRANITE(MOHIT) 270180.00 270180.00
06/May/2018 TRIPURA MARBLE AND GRANITE(MOHIT) 270363.60 270363.60
08/May/2018 TRIPURA MARBLE AND GRANITE(MOHIT) 270361.80 270361.80
10/May/2018 TRIPURA MARBLE AND GRANITE(MOHIT) 188908.20 188908.20
03/May/2018 VISHNU MARBLE(MOHIT) 249999.84 249999.84
08/May/2018 VISHNU MARBLE(MOHIT) 249999.84 249999.84
11/May/2018 VISHNU MARBLE(MOHIT) 250510.00 250510.00
12/May/2018 VISHNU MARBLE(MOHIT) 250510.00 250510.00
Grand Total 24024610.63 15626569.88
976660.618

ASHOK TRADING COMPANY

1771, NEAR NARSINGH MANDIR
GHATGATE
JAIPUR
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars SALES 18%

Page 87 of 201
02/May/2018 AHIR MARBLE AND GRANITE(MOHIT) 275000.00
03/May/2018 AHIR MARBLE AND GRANITE(MOHIT) 225000.00
06/May/2018 AHIR MARBLE AND GRANITE(MOHIT) 325500.00
07/May/2018 AHIR MARBLE AND GRANITE(MOHIT) 174905.00
02/May/2018 ARYA MAREBLE SUPPLIERS(MOHIT) 249999.84
03/May/2018 ARYA MAREBLE SUPPLIERS(MOHIT) 249984.00
05/May/2018 ARYA MAREBLE SUPPLIERS(MOHIT) 275000.00
07/May/2018 ARYA MAREBLE SUPPLIERS(MOHIT) 225000.00
08/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 233800.00
09/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 271700.00
10/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 249000.00
13/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 263120.00
14/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 247500.00
17/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 230790.00
18/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 266280.00
19/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 267080.00
21/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 255360.00
23/Apr/2018 ASHISH MARBLE & GRANITE (MOHIT) 248000.00
07/Apr/2018 CRYSTAL MARBLE(MOHIT) 374850.00
28/Apr/2018 CRYSTAL MARBLE(MOHIT) 427414.20
29/Apr/2018 CRYSTAL MARBLE(MOHIT) 350426.30
07/Apr/2018 FINE MARBLE(MOHIT) 343080.00
02/May/2018 JAY MARBLE AND GRANITE(MOHIT) 233100.00
03/May/2018 JAY MARBLE AND GRANITE(MOHIT) 268203.60
04/May/2018 JAY MARBLE AND GRANITE(MOHIT) 250510.00
07/May/2018 JAY MARBLE AND GRANITE(MOHIT) 249955.00
25/Apr/2018 KALPATRU MARBLE TRADERS(MOHIT) 352800.00
26/Apr/2018 KALPATRU MARBLE TRADERS(MOHIT) 352800.00
07/Apr/2018 KANCHAN MARBLE (MOHIT) 229950.00
08/Apr/2018 KANCHAN MARBLE (MOHIT) 258300.00
10/Apr/2018 KANCHAN MARBLE (MOHIT) 216720.00
12/Apr/2018 KANCHAN MARBLE (MOHIT) 250740.00
13/Apr/2018 KANCHAN MARBLE (MOHIT) 261450.00
15/Apr/2018 KANCHAN MARBLE (MOHIT) 228690.00
17/Apr/2018 KANCHAN MARBLE (MOHIT) 212520.00
18/Apr/2018 KANCHAN MARBLE (MOHIT) 300000.00
19/Apr/2018 KANCHAN MARBLE (MOHIT) 256200.00
22/Apr/2018 KANCHAN MARBLE (MOHIT) 238560.00
24/Apr/2018 KANCHAN MARBLE (MOHIT) 248220.00
26/Apr/2018 KANCHAN MARBLE (MOHIT) 223650.00
03/May/2018 KIRAN MARBLE (MOHIT) 251104.14
07/May/2018 KIRAN MARBLE (MOHIT) 250200.00
08/May/2018 KIRAN MARBLE (MOHIT) 250000.00
09/May/2018 KIRAN MARBLE (MOHIT) 250500.00
02/May/2018 KOMAL MARBLE AND GRANITES(MOHIT) 251799.84
03/May/2018 KOMAL MARBLE AND GRANITES(MOHIT) 325000.00
04/May/2018 KOMAL MARBLE AND GRANITES(MOHIT) 251799.84
05/May/2018 KOMAL MARBLE AND GRANITES(MOHIT) 185000.00
07/Apr/2018 MAHAVEER MARBLE(MOHIT) 330120.00
27/Apr/2018 MAHAVEER MARBLE(MOHIT) 273000.00
07/Apr/2018 MILAN MARBLE(MOHIT) 261000.00
27/Apr/2018 MILAN MARBLE(MOHIT) 178673.00
07/Apr/2018 SHARMA TRADERS (MOHIT) 255150.00
12/Apr/2018 SHARMA TRADERS (MOHIT) 259560.00
15/Apr/2018 SHARMA TRADERS (MOHIT) 237300.00
02/May/2018 SHIVAM MARBLE AND GRANITE(MOHIT) 350500.00
03/May/2018 SHIVAM MARBLE AND GRANITE(MOHIT) 334500.00
04/May/2018 SHIVAM MARBLE AND GRANITE(MOHIT) 325500.00
02/May/2018 SHREE CHARBHUJA MARBLE AND GRANITE(MOHIT) 350000.00
03/May/2018 SHREE CHARBHUJA MARBLE AND GRANITE(MOHIT) 350000.00
04/May/2018 SHREE CHARBHUJA MARBLE AND GRANITE(MOHIT) 300000.00
08/Apr/2018 SHREE HARI MARBLE (MOHIT) 420000.00
09/Apr/2018 SHREE HARI MARBLE (MOHIT) 254520.00
10/Apr/2018 SHREE HARI MARBLE (MOHIT) 259350.00
11/Apr/2018 SHREE HARI MARBLE (MOHIT) 261450.00
11/Apr/2018 SHREE HARI MARBLE (MOHIT) 330000.00
12/Apr/2018 SHREE HARI MARBLE (MOHIT) 263340.00
13/Apr/2018 SHREE HARI MARBLE (MOHIT) 267120.00
14/Apr/2018 SHREE HARI MARBLE (MOHIT) 235830.00
15/Apr/2018 SHREE HARI MARBLE (MOHIT) 216720.00
16/Apr/2018 SHREE HARI MARBLE (MOHIT) 235200.00
17/Apr/2018 SHREE HARI MARBLE (MOHIT) 212100.00
18/Apr/2018 SHREE HARI MARBLE (MOHIT) 254100.00
19/Apr/2018 SHREE HARI MARBLE (MOHIT) 237300.00
20/Apr/2018 SHREE HARI MARBLE (MOHIT) 254520.00
20/Apr/2018 SHREE HARI MARBLE (MOHIT) 300000.00
21/Apr/2018 SHREE HARI MARBLE (MOHIT) 211890.00
22/Apr/2018 SHREE HARI MARBLE (MOHIT) 211260.00
22/Apr/2018 SHREE HARI MARBLE (MOHIT) 420000.00
23/Apr/2018 SHREE HARI MARBLE (MOHIT) 258300.00
24/Apr/2018 SHREE HARI MARBLE (MOHIT) 147000.00
25/Apr/2018 SHREE HARI MARBLE (MOHIT) 300000.00
26/Apr/2018 SHREE HARI MARBLE (MOHIT) 360000.00
27/Apr/2018 SHREE HARI MARBLE (MOHIT) 300000.00
28/Apr/2018 SHREE HARI MARBLE (MOHIT) 390000.00
29/Apr/2018 SHREE HARI MARBLE (MOHIT) 420000.00
30/Apr/2018 SHREE HARI MARBLE (MOHIT) 360000.00
Grand Total 23861864.76
1491366.55

Page 88 of 201
 BALAJI ENTERPRISES
C-892, FIRST SCHEME 4-C
MACHEDA
JAIPUR
RAJASTHAN
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars SALES GST 18%
15/Apr/2018 BHANUPRIYA MARBLE (MOHIT) 225675.00
16/Apr/2018 BHANUPRIYA MARBLE (MOHIT) 225000.00
01/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 143045.00
04/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 24600.00
05/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 94040.00
06/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 30250.00
07/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 44750.00
08/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 150000.00
09/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 150000.00
10/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 13800.00
11/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 136576.00
12/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 29790.00
13/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 135900.00
14/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 108216.00
15/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 222600.00
16/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 120000.00
17/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 149930.00
18/Apr/2018 SHREE RAM MARBLE & GRANITE (MOHIT) 30000.00
04/Apr/2018 THE MARBLE WORLD (MOHIT) 55006.00
10/Apr/2018 THE MARBLE WORLD (MOHIT) 299860.00
11/Apr/2018 THE MARBLE WORLD (MOHIT) 300146.00
12/Apr/2018 THE MARBLE WORLD (MOHIT) 39400.00
14/Apr/2018 THE MARBLE WORLD (MOHIT) 27317.94
14/Apr/2018 THE MARBLE WORLD (MOHIT) 82082.00
16/Apr/2018 THE MARBLE WORLD (MOHIT) 11200.00
16/Apr/2018 THE MARBLE WORLD (MOHIT) 100032.00
18/Apr/2018 THE MARBLE WORLD (MOHIT) 100002.00
18/Apr/2018 THE MARBLE WORLD (MOHIT) 400032.00
18/Apr/2018 THE MARBLE WORLD (MOHIT) 99999.84
19/Apr/2018 THE MARBLE WORLD (MOHIT) 223800.00
19/Apr/2018 THE MARBLE WORLD (MOHIT) 226000.00
29/Apr/2018 THE MARBLE WORLD (MOHIT) 223000.00
29/Apr/2018 THE MARBLE WORLD (MOHIT) 206000.00
29/Apr/2018 THE MARBLE WORLD (MOHIT) 143080.00
30/Apr/2018 THE MARBLE WORLD (MOHIT) 249000.00
Grand Total 4820129.78
301258.11

KANARAM BEGARAM ENTERPRISES

62/120
MANSAROVAR
JAIPUR
Sales Register
1-Apr-2018 to 31-May-2018
Date Particulars Sales Gst 18%
03/Apr/2018 CRYSTAL MARBLE(MOHIT) 315634.20
12/Apr/2018 CRYSTAL MARBLE(MOHIT) 312753.00
14/Apr/2018 CRYSTAL MARBLE(MOHIT) 294214.20
02/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 495000.00
06/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 495495.00
07/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 262923.80
08/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 297000.00
10/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 309335.40
12/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 342935.40
13/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 337292.80
14/May/2018 SHEETAL MARBLE SUPPLIERS(MOHIT) 138000.00
Grand Total 3600583.80
225036.49

In this AIO system, images pertaining to cash receipt and payment has also been
found which appears to be maintained by Shri Arun Singh as the handwriting is
same as found in the photos recovered from the mobile phone i.e. Samsung J-6 used
by Shri Hakim as discussed in above paras. Also image of Adhaar Card of Shri Dev
Kishan Varma (Proprietor of M/s Charbhuja Marble and Granite) was also found in
the AIO. Similarly, one image as mentioned below has also been recovered wherein
amount of commissions earned by Shri Kapil Vijay and Shri Mohit Vijay @11% and
5% of the total amount of invoice issued from their firms namely M/s Manohar
Sales Agency, M/s Shiv Shakti Traders to various recipient firms named M/s
Tirupati Enterprises, M/s Balaji Traders, M/s Bhanupriya Marbles, M/s Prem
Page 89 of 201
Marble & Granite, M/s Sheetal Marble Suppliers was mentioned. The images
recovered from AIO is placed below:

Page 90 of 201
(b) Mobile phone Samsung S-9 (mobile number - 9950813849) which was seized from
residence of Shri Kapil Vijay: Mobile Phone of Shri Kapil Vijay was seized during
search proceedings dated 28.02.2019 and printouts of the relevant data (RUD-161)
has been taken under Panchnama proceedings dated 01.03.2019. On analysis of
print outs taken out form the mobile phone Samsung S-9 (mobile number -
9950813849), various captured photos were found which are having details of
various vehicle numbers. For example – in one such print out vehicle numbers are
mentioned as – RJ06GB9463, RJ52GA3594, RJ52GA0856, RJ52GA1637, RJ52GA1590,
RJ52GA3017, RJ52GA0423, RJ52GA2349, RJ52GA0222 and RJ52GA8141. Similarly,
on another print out (image to be inserted) vehicle numbers are mentioned as
RJ01GB0162, RJ01GB0254, RJ01GB0265, RJ01GB0298, RJ01GB0305, RJ01GB0474,
RJ01GB5462, RJ01GB5493, RJ01GB5494, RJ01GB5495, RJ01GB9932, RJ01GB9852,
RJ01GB9015 and RJ01GB5122.

Shri Kapil Vijay in his statement dated 27.09.2022 have stated that they used
to mention vehicle number on the invoices issued from the firms operated by them
at their own, so as to show movement of goods and used to issue bilty also which
was obtained through various transporter but he failed to provide any names of
transporter. It is pertinent to mention that Shri Kapil Vijay in his statement dated
28.02.2019 admitted that he does not have bills which were purchased by him in all
Page 91 of 201
 the firms created and operated by him as he has destroyed the same; and on being
asked about the firms to whom Shri Kapil Vijay has supplied bills/invoices without
supply of goods and to provide the sale bills, he stated that the records of bills and
accounts were used to kept in his laptop, however, data of the said computer has
been erased; that he has destroyed all the data of the firms created by him.

(c) During search at the residence of Shri Mohit Vijay on 28.02.2019 bilty book of
Dinodiya Roadlines (GSTIN-08BEXPK2881M1ZJ) was seized under panchnama
proceedings dated 28.02.2019. The image of one of such builty is as below (RUD-
162) -

Shri Mohit Vijay in his statement dated 28.02.2019 and 01.03.2019 have admitted
that they never used supply any goods along with invoices, from this it appears that
they used to issue bilty along with invoice to give genuine color to their fake
supplies.

(ix) Statement of concered person of supplier firms and beneficiary firms: During
investigation statements of various persons/proprietors/authorised signatories /directors of
various beneficiary/ supplier-firms/ companies were recorded under Section 70 of the CGST
Act, 2017 wherein they also admitted/ accepted the fact of receiving of only invoices without
supply of goods from the firms of Shri Kapil Vijay and Shri Mohit Vijay or have supplied only
invoices without supply of goods to the firms of Shri Kapil Vijay and Shri Mohit Vijay. Some of
them are discussed here below –

(a) Statement dated 19.12.2019 of Shri Ashish Patel, one of the partners in M/s
Hindustan Fibre Glass Works, Vadodara, Gujarat (GSTIN-24AABFH6597G1Z8)
(one of the beneficiary firms in this case who availed Input Tax Credit lillegally
from the firms created and operated by Shri Kapil Vijay and Shri Mohit Vijay) was
recorded under Section 70 of the Central Goods and Services Tax Act, 2017 (RUD-
163) wherein he inter-alia stated and admitted that M/s Hindustan Fibre Glass
Works, Vadodara, Gujarat (GSTIN-24AABFH6597G1Z8) availed Input Tax Credit
merely on the strength of invoices issued by M/s. Star Line Trading Company,
Jaipur (08CTGPP5979J1ZS) and M/s. Shiv Shakti Traders, Jaipur
(08AJUPC6702E1Z9), without actual receipt of goods, as they have never
Page 92 of 201
 purchased any material from Jaipur from the above firms.The firm-wise summary,
on the basis of which M/s Hindustan Fibre Glass Works, Vadodara, Gujarat
availed fraudulently ITC without actual receipt of goods during the Financial Year
2017-18, is as under:
Sr. ITC availed
GSTIN Name of the supplier firm
No. (in Rs.)
1 08AJUPC6702E1Z9 M/s Shiv Shakti Traders 1,44,02,659
2 08CTGPP5979J1ZS M/s Star Line Trading Company 1,44,06,000
Total 2,88,08,659

Further, admitting their mistake that they have availed Input Tax Credit merely
on the strength of invoices without receipt of goods, M/s Hindustan Fibre Glass
Works, Vadodara, Gujarat deposited the wrongly availed Input Tax Credit of Rs.
2,88,08,659/- alongwith applicable interest and penalty.
(b) Statement Statement of Shri Dalli Naidu Kolla, Office Incharge of M/s Teknomin
Construction Limited, 22, Ostwal Nagar, South Sundarwas, Udaipur, Rajasthan
(one of the beneficiary firms in this case who availed Input Tax Credit lillegally
from the firms created and operated by Shri Kapil Vijay and Shri Mohit Vijay) was
recorded on 26.08.2019, 20.12.2019, 03.12.2020 and 05.04.2021 under Section 70 of
the CGST Act, 2017 (RUD-164), wherein he, inter-alia admitted the fact of
availment of fraudulent ITC on the basis of invoices issued by various firms
created & operated by Shri Kapil Vijay & Shri Mohit Vijay without receiving of
goods. The firm-wise summary, on the basis of which M/s Teknomin Construction
Limited availed fraudulently ITC without actual receipt of goods from July-2017 to
March-2020, as investigated by the DGGI, JZU, Jaipur is as under:
Sr. ITC availed
GSTIN Name of the supplier firm
No. (in Rs.)
1 08AZNPJ5019Q1ZO M/s Guru Kripa Traders 13,70,475
2 08BNHPK3981M1ZD M/s KanaramBegaram Enterprises 26,93,219
3 08ANOPL4017B1Z8 M/s MaaBhagwati Sales Corporation 23,17,554
4 08DCVPM4508P1ZN M/s Mahaveer Trading Company 14,22,675
5 08APDPL9986N1ZU M/s Manhor Sales Agency 22,22,923
6 08BEFPJ0784N1Z2 M/s Muskan Trade Link 13,93,276
7 08BOHPG8604Q1ZD M/s Nandaram Dinesh Kumar & Sons 9,80,334
8 08AJUPC6702E1Z9 M/s Shiv Shakti Traders 6,43,428
9 08AYIPB4652P1Z0 M/s Neelkanth Trading Corporation 22,50,143
10 08AVVPT9767D1ZI M/s Shankar LalRajendra Kumar & Sons 35,00,843
Total 1,87,94,870

M/s Teknomin Construction Limited admitting their mistake has deposited the
above said wrongly availed Input Tax Credit alongwith applicable interest and
penalty (@15% of ITC availed) and requested for waiver from issuance of Show
Cause Notice and closure of investigation, therefore, investigation against M/s
Teknomin Construction Limited has been closed by the competent authority to the
extent of above issue.
(c) Statement of Shri Sandeep Kumar Tiwari, Director of M/s Lakshya Complete
Solutions Pvt Ltd, Jaipur (which is a beneficiary firm in case of Shri Kapil Vijay
and Shri Mohit Vijay) was recorded under Section 70 of the CGST Act, 2017 on
22.10.2020 (RUD-165), wherein he inter-alia stated that he has received only
invoices in his company from the firms created and operated by Shri kapil Vijay
and Shri Vijay namely M/s Manhor Sales Agency, M/s Shiv Shakti Traders and
M/s Kanaram Begaram Enterprises and availed Input Tax Credit amounting to Rs
1,55,28,910/-; that they are in business of furniture and eclectrical installation for
Computer Labs and many times they have to purchase various electric items like
switch socket, wire, MCB, earthing items, fans, cables etc from local market from
small scale dealers as they provide the said items to them on cheaper rates but they

Page 93 of 201
 used to provide us bill without GST; that in this process they cannot claim ITC on
such bills and to set-off their liability, they have to pay applicable GST in Cash;
that to avoid cash payment of GST, they used to purchase only bills without
supply of goods on commission basis from such firms. He also stated that he did
not know Shri Kapil Vijay but he knew Shri Mohit Vijay, form whom they
procured only invoices on the commission amount of 9-10 % approx. Further, he
stated that they used to send payment against such bill by RTGS and after
deducting commission Shri Mohit Vijay used to return remaining amount in Cash.
After admittance of their mistake Sandeep Kumar Tiwari, Director of M/s Lakshya
Complete Solutions Pvt Ltd aslo paid GST amounting to Rs 80,50,000/- against the
wrongful availment of ITC ytaken on the basis of invoices only without receipt of
underlying goods.
(d) Statement of Shri Dhanraj Jain, Proprietor of M/s Arihant Sales, Kekri, Ajmer
(which is a Supplier firm in case of Shri Kapil Vijay and Shri Mohit Vijay) was
recorded under Section 70 of the CGST Act, 2017 on 22.10.2020 (RUD-166),
wherein he inter-alia stated that his firm is dealing in trading of Cement, Soap and
Beedi; that they sell cement mostly to the contractors but also sell cement in cash;
that mostly sale of Soap and Bidi is in cash; that he does not know Shri Mohit Vijay
but knows Shri Kapil Vijay; that Shri Kapil Vijay came to his our shop about 3
years ago and asked him to provide GST bills; that initially I refused but when Shri
Kapil Vijay told him that payment will be done by RTGS, then he agreed. On being
asked about why he sold only bills to Shri Kapil Vijay he stated that in his firm, the
goods are purchased directly from the company and the goods from the company
always come with the bill; that since their local sales are counter sales and are done
in cash, the customer does not need any bills; that in this process they have
excessive Input Tax Credit and he sold this ITC by issuing invoices as per Kapil
Vijay's direction to the firms mentioned by him at 1% commission; that he has
issued only invoices without supply of goods to the firms related to Shri Kapil
Vijay namely M/s. Manohar Sales Agency, M/s. Nandaram Dinesh Kumar and
Sons, M/s. Muskan Trade Link and M/s. Pooja Sales.
On being perusal of print out of WhatsApp of Shri Dhanraj Jain chat with
Shri Kapil Vijay (Mobile number - 9950813849) which is detailed as below -

“pawan ko subah 5 dene ke baad kal tak ke 9 lene he”(date 23 Jan-2019),

“9+2 = 11 lene kal k” (date-24 Jan-2019)

“5 ki rtgs ho gai” (date-31 Jan 2019),
“5 ka note 26N 235967 Kedar Ji 9214334020 8kg Jaipur” (date-05 Feb 2019)
Shri Dhanraj Jain stated that he used to receive payment through RTGS
from Shri Kapil Vijay against issuance of invoices, and after deducting his
commission he used to send the remainng amount in Cash and these WhatsApp
chat are related to the same transactions between him and Shri Kapil Vijay. Shri
Dhanraj Jain, after admitting his mistake, deposited and amount of Rs 5,00,000/-
towards penalty in respect of issuance of invoices only without actual supply of
goods.
(e) Statement of Shri Muralidhar Khandelwal, Proprietor of M/s Khandelwal
Enterprises, Jaipur (which is a Supplier firm in case of Shri Kapil Vijay and Shri
Mohit Vijay) was recorded under Section 70 of the CGST Act, 2017 on 27.11.2019
(RUD-167), wherein he inter-alia stated that his firm in the business of trading of
FMCG items; that he does not know Shri Kapil Vijay and Shri Mohit Vijay but he
has issued only invoices without supply of underlying goods to the firms M/s
Kanaram Begaram Enterprises, M/s Balaij Trading Company, M/s Amit
Enterprises, M/s Hanumant Enterprises, M/s Mahaveer Trading Company, M/s
Guru Kripa Traders, M/s Star Line Trading Company, M/s Radheshyam Sales
Page 94 of 201
 Agency and M/s Ganesh Traders; that they have counter sale in Cash and such
customers don’t require any GST bills and in such process they have excessive
Input Tax Credit which they used to sell (by way of issuance of invoices only) at
1% Commission via different Dalals (Commission Agents) without any supply of
goods.
(f) Statement of Shri Mukesh Khandelwal, Authorised Perosn of M/s Unnati
Enterprises, Jaipur (which is a Supplier firm in case of Shri Kapil Vijay and Shri
Mohit Vijay) was recorded under Section 70 of the CGST Act, 2017 on 13.02.2020
(RUD-168), wherein he inter-alia stated that their firm in the business of trading of
FMCG items; that he knows Shri Kapil Vijay and Shri Mohit Vijay personally and
have issued only invoices without supply of underlying goods to the firms
releated to Shri Kapil Vijay and Shri Mohit Vijay namely M/s Kanaram Begaram
Enterprises, M/s. Manohar Sales Agency, M/s Star Line Trading Company, M/s
Hanumant Enterprises and M/s Shankar Lal Rajendra Kumar & Sons; that they
have counter sale in Cash and such customers don’t require any GST bills and in
such process they have excessive Input Tax Credit which they used to sell (by way
of issuance of invoices only) at 1% to 1.25 % Commission via different Dalals
(Commission Agents) without any supply of goods; that Shri Mohit Vijay, who is
brother-in-law of Shri Kapil Vijay, used to take care of work related to Cash.
(xi) Statement of Shri Kapil Vijay, Shri Mohit Vijay and Shri Arun Singh: During
investigation statement of Shri Kapil Vijay, Shri Mohit Vijay and Shri Arun Singh have been
recorded as discussed above wherein they divulged the modus operandi adopted by them for
receipt/ issuance of invoices with out receipt/supply of goods for availment/passing on of
Input Tax Credit and to settle down the monetory transaction with reference to receipt and
issuance of invoices. Shri Kapil Vijay and Shri Mohit Vijay categorically accepted that they were
doing trading of invoices only to earn commission and they were doing the said business since
the time of VAT. Shri Arun Singh stated the work done by him as disussed above related to
banking as well as cash transaction related to firms created and operated by Shri Kapil Vijay
and Shri Mohit Vijay.

9.2 Firm wise analysis of the firms created and / or operated by Shri Kapil Vijay & Shri
Mohit Vijay:

On the basis of avobe facts and evidences, it appears that firms as detailed below were
either created by Shri Kapil Vijay or have been created on direction of Shri Kapil Vijay and
thereafter handed over to Shri Kapil Vijay, which were being operated by him with the help of
Shri Mohit Vijay for availment and passing of Input Tax Credit deceitfully on the strenght of
invoices without actual movement of goods. The analysis of evidences and details related to
fims created and operated by Shri Kapil Vijay and Shri Mohit Vijay is as under:

9.2.1 M/s. Amit Enterprises (GSTIN - 08ATLPJ6231C1ZV), registered at K-9, Sector-4,

Housing Board, Shastri Nagar, Jaipur : The firm found registered in the legal name of Shri
Amit Joshi and is a proprietary firm. In the GST registration of said firm mobile no. 9950813849
found mentioned which was used by Shri Kapil Vijay.

During Panchnma proceedings done at the principal place of business of said firm on
04.06.2019, the firm found non-existant there and the premise owner denied existence/
operation of such firm on/from above premises as well as knowledge about M/s Amit
Enterprises or Shri Amit Joshi. Summons were issued to Shri Amit (Kumar Joshi) on 01.04.2019
and 18.04.2019 but the summons were returned by post undelivered.

In the GST registration of said firm mobile number of Shri Kapil Vijay i.e. 9950813849
and Saving Bank Account No.663410110003979 of Bank of India, Ganapati Paradise, Central
Spine Scheme VI, Jaipur found mentioned. During search of residential premises of Shri Kapil
Vijay on 28.02.2019, blank signed Cheque Book of the said firm was found.

Page 95 of 201
 Shri Kapil Vijay in his statement dated 21.09.2022 accpeted that the said firm was
created and operated by him for issuing / receiving GST invoices without actual receipt of the
goods. He also admitted that he used to keep blank cheque of said firm signed from the
peroprietor so that presence of account holder is not required and also to keep proprietor away
from the type of transaction being done though the said bank account.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST
portal as detailed below:

ITC Availed as per GSTR-3B

Month IGST CGST SGST Cess
Jan-18 0 20,59,832 20,59,832 0
Feb-18 0 60,57,105 60,57,105 0
Mar-18 0 66,71,562 66,71,562 0
Apr-18 0 58,77,098 58,77,098 0
May-18 0 44,88,753 44,88,753 0
Jun-18 4,15,54,560 2,38,35,723 2,38,35,723 0
TOTAL 41554560 48990073 48990073 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2018 22887018 0 2059832 2059832 0
Feb-2018 59455848 0 5351026 5351026 0
Mar-2018 Not avaibale
Apr-2018 64577702 0 5920846 5920846 0
May-2018 31654955 0 2832840 2832840 775332
Jun-2018 6222070 0 516043 516043 0
Jul-2018 13508556 0 1271984 1271984 0
Aug-2018 29254051 0 2987778 2987778 0
Sep-2018 15951671 0 1376609 1376609 0
Oct-2018 32207925 0 2857964 2857964 0
Nov-2018 30109384 0 2717763 2717763 16330
Dec-2018 18386769 0 1899292 1899292 0
Feb-2019 132415 0 11917 11917 0
TOTAL 324348365 0 29803895 29803895 791662

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jan-18 2,22,12,134 1,95,264 19,01,460 19,01,460 0
Feb-18 6,77,33,332 29,35,920 46,28,040 46,28,040 0
Mar-18 7,78,49,981 13,72,804 60,37,764 60,37,764 0
Apr-18 6,20,68,634 0 55,63,490 55,63,490 0
May-18 5,00,78,769 53,582 44,80,299 44,80,299 0
Jun-18 36,300 0 3,267 3,267 0
TOTAL 45,57,570 2,26,14,320 2,26,14,320 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jan-18 21630778 90620 1901460 1901460 0
Feb-18 62962476 2163944 4584651 4584651 0
Mar-18 74798587 871275 6013901 6013901 0
Apr-18 62068634 0 5563490 5563490 0
May-18 49103669 53582 4392540 4392540 0
Jun-18 36300 0 3267 3267 0
Jul-18 11223435 1479015 269172 269172 0
Aug-18 25631667 3800382 784659 784659 0
Sep-18 9223739 1660273 0 0 0
Oct-18 14736001 2958509 35986 35986 0
Nov-18 18042985 3276357 167580 167580 0
Dec-18 23306130 5029023 0 0 0
TOTAL 372764401 21382980 23716705 23716705 0

From the examination of data available in GSTR-1 and GSTR-3B of above firm it is
evident that Input Tax Credit against IGST was not available in relevant GSTR-2A of the

Page 96 of 201
above firm even though ITC of Rs. 4,15,54,560/- against IGST has been availed in the GSTR-
3B filed for the tax period Jun-2018 with the sole purpose of utilising the same towards
discharging outward GST liability for passing of ineligible Input Tax Credit.

9.2.2 M/s. Arvind Traders (GSTIN - 08DQJPK7893D1ZB) having principal place of

business at 1771, Narsingh Mandir, Ghat Gate, Jaipur, Rajasthan, 302003:
The firm found registered in the legal name of Shri Nonga Ram and is a proprietary firm. In the
GST registration of said firm mobile no. 9950813849 found mentioned which was used by Shri
Kapil Vijay.

During Panchnma proceedings done at the principal place of business of said firm on
06.06.2019, the firm found non-existent there. On being shown electricity bill and rent
agreement of said premises found uploaded in GST registarion of above firm, the premise
owner Shri Kailash Chand Sharma informed that the said rent deed was not executed by him
and his signature on the rent agreement are forged. Similiarly he informed that electricity bill
was used by someone without his permission for registration of firm. He denied
existence/operation of such firm on/from above premises as well as knowledge the firm M/s.
Arvind Traders or Shri Nonga Ram.

Shri Kapil Vijay in his statement dated 21.09.2022 accepted that the said firm was
created and operated by him for issuing/ receiving GST invoices without actual receipt of the
goods. The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST
PORTAL as detailed below:

ITC Availed as per GSR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Apr-18 0 37,72,813 37,72,813 0
May-18 0 23,17,686 23,17,686 0
Jun-18 0 0 0 0
Jul-18 0 0 0 0
Aug-18 1,22,42,418 0 0 0
TOTAL 12242418 6090499 6090499 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Apr-18 Not avaibale
May-2018 17853550 0 1370957 1370957 0
Jun-18 Not avaibale
Jul-2018 Not avaibale
Aug-18 Not avaibale
TOTAL 17853550 0 1370957 1370957 0

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Apr-18 4,70,53,891 22,275 37,79,807 37,79,807 0
May-18 2,58,91,848 45,278 23,07,627 23,07,627 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 7,29,45,739 67,553 60,87,434 60,87,434 0

B2B Supply as per GSTR-1

Month Taxable Val IGST CGST SGST/UTGST Cess
Apr-18 47053891 22275 3779807 3779807 0
May-18 25891848 45278 2307627 2307627 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 72945739 67553 6087434 6087434 0

Page 97 of 201
9.2.3 M/s Ashok Trading Company (GSTIN - 08ABGPY6895E1ZW) having principal place
of business at 1771, Narsingh Mandir, Ghat Gate, Jaipur, Rajasthan, 302003:

The firm found registered in the legal name of Shri Ashok Kumar Yadav and was a proprietary
firm. In the GST registration of said firm mobile number 9950813849 found mentioned which
was used by Shri Kapil Vijay. During search of the residential premises of Shri Kapil Vijay on
28.02.2019 blank signed Cheque Book in the name of said firm was recovered and seized.
Similarly, during search of the residential premises of Shri Mohit Vijay on 28.02.2019, rubber
stamp of this firm was recovered.

Statement of Shri Ashok Kumar Yadav under whose proprietorship M/s Ashok Tarding
Company was registered, was recorded on 24.04.2019 wherein inter-alia stated that he is a food
delivery boy in Swiggy company and has no relation with the firm M/s. Ashok Trading
Company and he has never taken any GST registration for any firm. He did not have any
relation with the address “1771, Near Narsingh Mandir, Ghat Gate, Jaipur-302003”. He further
stated that he visited M/s. Vijayvergia Motors, Jaipur in March 2018 to inquire about Motor
cycle, where he met Shri Kapil Vijay, who took his IDs (Identity Cards) and other documents
for providing him loan. He further stated that Kapil Vijay asked him to submit two electricity
bills of any known persons’. Shri Yadav stated that he submitted two electricity bills of his
friend Shri Kailash Chandra Sharma resident of 1771, Near Narsingh Mandir, Ghat Gate,
Jaipur-302003. He stated that Shri Kapil Vijay misused his documents for creating fake firm and
misused his friend’s electricity bill as to provide proof of address for principal place of business
for the firm. On being asked, Shri Yadav stated that the signature of the rent agreement does
not belong to him as he has not signed the rent agreement. He further stated that the signature
on the Bank Account Opening form of Account Number 3555002100035421 is not of him and
the mobile number 9950813849 did not belong to him and he has never operated this account.

Shri Kapil Vijay in his statement dated 21.09.2022 admitted that the said firm never existed and
operated from ‘1771, Narsingh Mandir, Ghat Gate, Jaipur, Rajasthan, 302003’ but he also stated
that he offered Shri Ashok Kumar Yadav to pay Rs. 10,000/- per month against opening a firm
in his name and doing business through that firm. He also admitted in his statement dated
27.09.2022 that the Proprietor of firms created by him were not aware of type of activities
carried out in the said firm. Shri Kapil Vijay accpeted that the said firm was created and
operated by him for issuing/ receiving GST invoices without actual receipt of the goods.

From above, it appears that Shri Kapil Vijay used IDs of Shri Ashok Kumar Yadav and
electricity bill for getting M/s Ashok Trading Company registered and intentionally mentioned
his moble number in bank account as well as in GST registarion of above firm to have control
over all the transaction and to keep away the proprietor. A signed blank cheque book of was
receoevd from his residence which proves that he used to get this signed in advance for esay
transctions.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from the GST portal
as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Apr-18 0 19,97,955 19,97,955 0
May-18 0 21,29,641 21,29,641 0
Jun-18 3,24,61,499 0 0 0
TOTAL 32461499 4127596 4127596 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Apr-2018 215725 0 19415 19415 0
May-2018 24786248 0 2148015 2148015 0
Jun-2018 3170065 0 354357 354357 0
Jul-2018 2924116 0 286254 286254 0
Aug-2018 5490568 0 612131 612131 0

Page 98 of 201
 Sep-2018 14747926 0 1327313 1327313 0
Oct-2018 25233106 2892428 1162385 1162385 0
Nov-2018 19880086 1463933 1115608 1115608 0
Dec-2018 14316792 0 1732158 1732158 0
Jan-2019 4202408 0 551212 551212 0
Feb-2019 356016 0 49842 49842 0
115323056 4356361 9358690 9358690 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Apr-18 2,25,10,288 0 20,05,354 20,05,354 0
May-18 2,53,24,167 2,18,694 20,27,242 20,27,242 0
Jun-18 0 0 0 0 0
TOTAL 47834455 218694 4032596 4032596 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Apr-18 22510289 0 2005354 2005354 0
May-18 25324167 218694 2027242 2027242 0
Jun-18 Not avaibale
Jul-18 848163 0 76335 76335 0
Aug-18 7218058 0 221743 221743 0
Sep-18 10031440 1805659 0 0 0
Oct-18 7847265 1774080 136014 136014 0
Nov-18 11447610 2620595 105840 105840 0
Dec-18 15584160 3545666 141718 141718 0
Jan-19 9849000 2757720 0 0 0
Feb-19 875850 245238 0 0 0
TOTAL 111536001 12967651 4714245 4714245 0

It has also noticed that principal place of business of M/s Arvind Tarders and M/s
Ashok Trading Company is same. Also same Electricity Bill having K.No.210442013797 in the
name of Shri Kailsh Chand Sharma S/o Shri Ramswaroop Sharma, 1771, Narsingh Mandir,
Ghat Gate, Jaipur for the month of January-2018 was uploaded in GST registration. Similarly,
the rent agreement found uploaded in GST registration of M/s Arvind Tarders and M/s Ashok
Trading Company have same Stamp Paper bearing No. F 516774 for Rs.500/-. On being asked
about the same, Shri Kapil Vijay in his statement dated 21.09.2022 stated that the rent
agreements were prepared on his direction and electicity bill was also utilised for taking GST
Registration as per his directions.

From the examination of data available in GSTR-2A and GSTR-3B of above firm it is
evident that Input Tax Credit against IGST was not available in relevant GSTR-2A of the above
firm till June-2018, even though ITC of Rs. 3,24,61,499/- against IGST has been availed in the
GSTR-3B filed for the tax period Jun-2018 with the sole purpose of utilising the same towards
outward GST liability for passing of ineligible Input Tax Credit.

9.2.4 M/s Balaji Enterprises (GSTIN - 08CXCPP4117N1Z4) having principal place of

business at C-892, First Scheme 4-C, Macheda, Jaipur, Rajasthan, 302013:

The firm found registered in the legal name of Shri Shiv Kumar Panwar and was a proprietary
firm. In the GST registration of above said firm bank account no. 023501551903 of ICICI Bank,
Vaishali Nagar, Jaipur was declared and an unsigned cheque leaf beaing no. 076700 of said
account was found uploaded. During investigation, KYC of above said bank account was
obtained from which it is found that the said bank account no. 023501551903 was opened in the
name Shri Rajendra Tailor, under whose proprietorship firm M/s Shankar Lal Rajendra Kumar
& Sons (one of the firms in this case created by Shri Kapil Vijay) was created by Shri Kapil
Vijay. Shri Kapil Vijay has admitted the said facts in his statement dated 21.09.2022.

During Panchnma proceedings done at the principal place of business of said firm on
07.06.2019, the firm found non-existent there and the premise-owner Shri Rajendra Kumar

Page 99 of 201
Jangid denied letting out of said premises to anyone for business purpose. On being shown
copy of electricity bill and rent agreement (executed between him and Shri Shiv Kumar Panwar,
Proprietor of firm) of said premises found uploaded in GST Registration of above firm, the
premise owner Shri Rajendra Kumar Jangid informed that the said rent agreement was not
executed by him and his signature on the rent agreement are forged. Similiarly, he informed
that electricity bill was illegitimately used by someone without his permission for registration
of firm. He denied existence/operation of such firm on/from above premises as well as
knowledge about M/s Balaji Enterprises or Shri Shiv Kumar Panwar.

Shri Kapil Vijay in his statement dated 21.09.2022 accepted that the said firm was
created and operated by him for issuing/ receiving GST invoices without actual receipt of the
goods. He admitted that aforesaid rent agreement between Shri Shiv Kumar Panwar (under
whose proprietorship M/s Balalji Enterprises, Jaipur was created) and Shri Rajendra Prasad
Jangid (owner of the premise C-892, First Scheme 4C, Macheda, Jaipur) was prepared on his
direction so that the same may utilized for declaration of place of business of said firm and can
be uploaded in GST portal for obtaining GST registration. The GSTR-1M, GSTR-2A and GSTR-
3B data of the said firm has been taken from GST portal as detailed below:

ITC Availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jan-18 0 1,35,955 1,35,955 0
Feb-18 0 7,22,988 7,22,988 0
Mar-18 0 19,07,869 19,07,869 0
Apr-18 0 27,12,348 27,12,348 0
May-18 0 16,65,495 16,65,495 0
Jun-18 0 0 0 0
Jul-18 0 0 0 0
Aug-18 1,43,49,624 0 0 0
TOTAL 14349624 7144655 7144655 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2018 1960271 0 135955 135955 0
Feb-2018 2791488 0 390808 390808 0
Mar-2018 23123962 0 2240049 2240049 0
Apr-2018 16628932 0 1439648 1439648 0
May-2018 51276454 0 4377843 4377843 0
TOTAL 95781108 0 8584303 8584303 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jan-18 19,80,804 31,637 1,21,333 1,21,333 0
Feb-18 51,88,868 0 7,26,442 7,26,442 0
Mar-18 2,08,09,925 0 19,13,344 19,13,344 0
Apr-18 3,14,28,043 2,18,430 26,08,440 26,08,440 0
May-18 2,00,93,602 8,88,035 12,36,206 12,36,206 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 7,95,01,242 11,38,102 66,05,765 66,05,765 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST
Jan-18 1980804 31633 121333 121333
Feb-18 5188868 0 726442 726442
Mar-18 20809925 0 1913344 1913344
Apr-18 31428043 218430 2608440 2608440
May-18 20093602 888035 1236206 1236206
Jun-18 0 0 0 0
Jul-18 0 0 0 0
Aug-18 Not Filed
Page 100 of 201
TOTAL 79501242 1138099 6605764 6605764

From the examination of data available in GSTR-2A and GSTR-3B of above firm it is
evident that Input Tax Credit against IGST was not available in relevant GSTR-2A of the above
firm till May-2018, even though ITC of Rs. 1,43,49,624/- against IGST has been availed in the
GSTR-3B filed for the tax period Aug-2018 with the sole purpose of utilising the same towards
outward GST liability for passing of ineligible Input Tax Credit.
9.2.5 M/s Balaji Trading Company (08ILLPS1109E1ZZ) having principal place of business
at A-20, Kamla Nagar, Meenawala, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Hanuman Singh Shekhawat and was a
proprietary firm. In the GST registration of above firm, Bank Account No. 023501551903 of
ICICI Bank, Branch Vaishali Nagar, Jaipur was mentioned and cheque leaf bearing no. 076700
of said account was found uploaded which was a Saving Account in the name of Shri Rajendra
Tailor in whose name Shri Kapil Vijay opened a firm named M/s Shankar Lal Rajendra Kumar
& Sons.

Physical verification of the premises of M/s. Balaji Trading Company, A-20, Kamla
Nagar, Meenawala, Jaipur was done on 12.04.2019 and proceedings have been recorded under
panchnama drawn at the said permises. During said verification it came to notice that Shri
Subhash Singh Chauhan is the owner of the said premises since 2008. On being asked about the
said firm and Shri Hanuman Singh Shekhawat (Proprietor of above firm), Shri Subhash Singh
told that no such firm exist on the said premises and he did not know Shri Hanuman Singh
Shekhawat. Further he told that this is the residential premises and no business activity has
taken place at the said premises ever. Further, he also added that he is presently residing at H.
No. C-1, Jaju ITI Campus, Lohagarh Road, Near Janana Hospital, Ajmer and Shri Ram Narayan
Yadav is looking after the said premises since December, 2018, however, he has not entered into
any rent agreement with him. He further told that the said firm was opened on the basis of fake
documents and he didn’t know Shri Hanuman Singh Shekhawat also.

During search of the residential premises of Shri Mohit Vijay on 28.02.2019, blank
signed cheque book of Axix Bank Account No. 918020026093491 (having blank signed cheque
leaves from 001291 to 001300) and Vijya Bank Account No. 701300601000002 (having blank
signed cheque leaves from 634687 to 634775) in the name of M/s Balaji Trading Company and a
rubber stamp of this firm was recovered and seized.

The Bank KYC of both the above accounts have been obtained wherein mobile number
of Shri Kapil Vijay i.e. 8829088555 was mentioned. Shri Kapil Vijay in his statement dated
21.09.2022 accepted that he intentionally mentioned his mobile no. 8829088555 in above
mentioned bank accounts so that transaction made in the said accounts can easily be handled
by him without knowledge and presence of proprietor of said firm. He also admitted that the
rent agreement found enclosed with the Bank KYC of account no. 701300601000002 was made
on his direction so that the firm can be registered and GST registration can be obtained. He also
stated that as Shri Mohit Vijay helped him in creation and operation of firms, therefore Shri
Mohit Vijay also used to keep some cheque books with him.

Shri Kapil Vijay in his statement dated 21.09.2022 admitted that the said was created
and operated by him. The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been
taken from GST Portal as detailed below:

ITC availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Feb-18 0 17,51,653 17,51,653 0
Mar-18 0 71,92,778 71,92,778 0
Apr-18 0 24,86,284 24,86,284 0
May-18 0 12,34,239 12,34,239 0
Jun-18 0 0 0 0
Jul-18 0 0 0 0
Aug-18 3,00,43,303 0 0 0

Page 101 of 201

TOTAL 30043303 12664954 12664954 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Feb-2018 21128167 0 1848928 1848928 0
Mar-2018 77533833 0 7192778 7192778 0
Apr-2018 21006936 0 2245547 2245547 4850525
May-2018 13758712 0 1404379 1404379 3787599
Jun-18 Not avaibale
Jul-2018 5088000 0 712320 712320 0
Aug-2018 3052800 0 427392 427392 0
Sep-18 Not avaibale
Oct-2018 5410519 0 611747 611747 0
Nov-2018 11033379 0 1239284 1239284 0
Dec-2018 19646914 0 1847287 1847287 0
177659261 0 17529661 17529661 8638124

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Feb-18 2,01,83,647 1,04,406 17,16,321 17,16,321 0
Mar-18 7,78,53,906 14,62,017 64,91,652 64,91,652 0
Apr-18 2,75,62,286 94,919 24,33,147 24,33,147 0
May-18 1,38,77,046 1,48,110 11,74,880 11,74,880 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 82,17,600 23,00,928 0 0 0
TOTAL 14,76,94,485 41,10,380 1,18,16,000 1,18,16,000 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Feb-18 20183647 104406 1716325 1716325 0
Mar-18 77853906 1462017 6491650 6491650 0
Apr-18 27562286 94919 2433146 2433146 0
May-18 13877046 148109 1174879 1174879 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 8217600 2300928 0 0 0
Sep-18 0 0 0 0 0
Oct-18 2268000 635040 0 0 0
Nov-18 10610454 2401942 0 0 0
Dec-18 13225000 2999530 0 0 0
TOTAL 173797940 10146891 11816001 11816001 0

From the examination of data available in GSTR-1M, GSTR-2A and GSTR-3B of above
firm it is evident that Input Tax Credit against IGST was not available in relevant GSTR-2A of
the above firm till Dec-2018, even though ITC of Rs. 3,00,43,303/- against IGST has been availed
in the GSTR-3B filed for the tax period Aug-2018 with the sole purpose of utilising the same
towards outward GST liability for passing of ineligible Input Tax Credit. Similarly, GSTR-3B
was found filed for the tax period Feb-2018 to Aug-2018 whereas GSTR-1 was filed for the tax
period Feb-2018 to Dec-2018 from which it is evident that Input Tax Credit has been
generated/passed on by issuing invoices only in the GST system without payment of
applicable tax.
9.2.6 M/s Bhanwar Ji Oil & Grain Merchent (GSTIN - 08CLRPS2178F2ZH) having
principal place of business at A-2, Mandor Mandi, Jodhpur, Jodhpur, Rajasthan, 342001:

The firm found registered in the legal name of Shri Bhavar Pratap Singh and is a proprietary
firm. As per GST registration, the the principal place of business is A-2, Mandor Mandi,
Jodhpur and additional place of business is A-27, Royal City Hathoj Mod, Sirsi Road Jaipur.

During search of the residential premises of Shri Kapil Vijay on 28.02.2019, signed
Cheque Book of Andhra Bank Account No. 177311100004854 of M/s Bhanwar Ji Oil And Grain

Page 102 of 201

Merchent (having blank signed cheque leaves from 000014 to 000050) was recovered and
seized.

Search at the principal palce of business of M/s Bhanwar Ji Oil & Grain Merchent i.e. A-
2, Mandor Mandi, Jodhpur, Jodhpur - 342001 was carried out on 05.06.2019 and proceedings
were recorded under panchnama wherein no documents/things related to above said firm
were found. Statement of Shri Murlidhar Daga (Proprietor of M/s Anil Kumar Manish Kumar,
Jodhpur) owner of the said premises was recorded on 05.06.2019 wherein he stated that Shri
Kapil Vijay was engaged in sale-purchase of invoices since the time of VAT and Shri Kapil
Vijay approached him with a request to give a declaration on his firm’s letter head, mentioning
that a portion of his shop is given on rent to Shri Kapil Vijay to open a firm, the said firm was
never operated from thie premises. Shri Murlidhar Daga also admitted that he has purchased
invoices from one of the Kapil Vijay’s firm i.e. M/s Kanaram Begaram Enterprises (GSTIN -
08BNHPK3981M1ZD) without receipt of goods and voluntarily deposited amount of
Rs.1,39,102/- vide DRC-03 dated 05.06.2019 on account of wrongly availed ITC from Shri Kapil
Vijay’s fake firm.

During search proceedings at additional place of business of the firm i.e. A-27, Royal
City Hathoj Mod, Sirsi Road Jaipur dated 28.02.2019; no documents/things were found there.
Summons dated 05.04.2019 was issued to Shri Bhanwar Pratap Singh who is shown to be as
Proprietor of the firm. However, the summons was returned undelivered.

Bank Account Opening form of above firm’s Account Number 177311100004854 opened
in Andhra Bank, Jaipur was obtained and it is found in the Account Opening form mobile no.
given was 9950813849 which has been used by Shri Kapil Vijay.

Shri Kapil Vijay in his statement dated 21.09.2022 admitted that the said firm was
opened by him and never existed at the declared principal place of business or additional place
of business; that Bank Account No. 177311100004854 was opened by him in Andhra Bank, Sirsi
Road, Jaipur in the name of M/s Bhanwar Ji Oil & Grain Merchant, through its proprietor Shri
Bhavar Pratap Singh and he mentioned his mobile no. in the said bank account for easy
handling of banking transaction without presence of Shri Bhavar Pratap Singh. He aslo
admitted that he used to get the blank cheques signed from Shri Bhavar Pratap Singh in
advance as as all the business transaction in the said firm and in the above said account was
decided and done by him and thus these signed cheques enable him to use them later on in the
banking transactions without presence of Shri Bhavar Pratap Singh as he is not aware of the
type of business being done by him in the said firm. Shri Kapil Vijay in his statement dated
21.09.2022 admitted that the said was created and operated by him. The GSTR-1M, GSTR-2A
and GSTR-3B data of the said firm has been taken from GST Portal as detailed below:

ITC availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 22,16,619 22,16,619 0
Aug-17 0 22,31,762 22,31,762 0
Sep-17 0 20,70,377 20,70,377 0
Oct-17 0 23,09,657 23,09,657 0
Nov-17 0 13,98,956 13,98,956 0
Dec-17 0 35,58,308 35,58,308 0
Jan-18 0 39,11,247 39,11,247 0
Feb-18 0 14,17,479 14,17,479 0
Mar-18 0 28,23,079 28,23,079 0
Apr-18 0 6,48,138 6,48,138 0
May-18 0 6,63,814 6,63,814 0
Total 0 23249436 23249436 0

ITC available as per GSTR- 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 60744824 0 2216619 2216619 0
Aug-2017 57859550 0 2210655 2210655 0
Sep-2017 66128464 0 2069813 2069813 0

Page 103 of 201

 Oct-17 Not avaibale
Nov-17 Not avaibale
Dec-2017 82191756 0 3883793 3883793 0
Jan-2018 104276314 0 4578779 4578779 0
Feb-2018 28912151 0 1149345 1149345 0
Mar-2018 107191543 0 3875229 3875229 0
Apr-2018 12691780 0 585291 585291 0
May-2018 25171072 0 778726 778726 0
Jun-2018 3271460 0 81787 81787 0
Jul-2018 3585716 0 89643 89643 0
Aug-2018 3201572 0 80039 80039 0
Oct-2018 571513 0 14288 14288 0
Nov-2018 3517930 0 106698 106698 0
Dec-2018 404762 0 10119 10119 0
Jan-2019 4438303 0 110958 110958 0
Feb-2019 2703150 0 0 0 0
566861861 0 21841781 21841781 0

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 6,09,83,768 0 22,25,557 22,25,557 0
Aug-17 5,66,33,831 0 21,05,894 21,05,894 0
Sep-17 1,88,75,550 0 4,71,889 4,71,889 0
Oct-17 5,46,42,685 7,71,429 18,23,465 18,23,465 0
Nov-17 5,73,69,444 5,78,571 27,52,361 27,52,361 0
Dec-17 7,06,29,535 0 35,68,267 35,68,267 0
Jan-18 9,17,45,956 0 39,29,646 39,29,646 0
Feb-18 2,35,51,422 0 11,55,317 11,55,317 0
Mar-18 10,04,44,311 3,35,987 31,09,466 31,09,466 0
Apr-18 1,41,76,818 0 6,55,893 6,55,893 0
May-18 2,16,90,494 0 6,67,262 6,67,262 0
Total 57,07,43,814 16,85,987 2,24,65,017 2,24,65,017 0

B2B as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 60983768 0 2225557 2225557 0
Aug-17 56633831 0 2105894 2105894 0
Sep-17 18875550 0 471889 471889 0
Oct-17 54642685 771429 1823465 1823465 0
Nov-17 57369444 578571 2752361 2752361 0
Dec-17 70629535 0 3568267 3568267 0
Jan-18 86216456 0 3929646 3929646 0
Feb-18 23551422 0 1155317 1155317 0
Mar-18 86149623 0 3109466 3109466 0
Apr-18 14176818 0 655893 655893 0
May-18 21690494 0 667262 667262 0
Total 550919626 1350000 22465018 22465018 0

9.2.7 M/s Charbhuja Marble & Granite (GSTIN - 08BGCPV7856C1Z1) having principal
place of business at Nasiya Ji Ke Pas, Roopangrah, Kishangrah, Ajmer, Rajasthan, 305814:

The firm found registered in the legal name of Shri Dev Kishan Varma and is a proprietary
firm. During search proceedigns done on 04.06.2019 at the principal place of business of said
firm the firm was found non-existent.

In the GST registration of above firm, Bank Account No. 023501551903 of ICICI Bank,
Branch Vaishali Nagar, Jaipur was mentioned and a signed copy of cheque leaf bearing no.
076700 of abovesaid account was found uploaded. It may be noted that the said account was a
Saving Account in the name of Shri Rajendra Tailor in whose name Shri Kapil Vijay opened a
firm named M/s Shankar Lal Rajendra Kumar & Sons.

Further, Statement of Shri Dev Kishan Varma, Proprietor of M/s Charbhuja Marble &
Granite was recorded on 14.05.2019 under Section 70 of the CGST Act, 2017; wherein he inter-
Page 104 of 201
alia stated that he handed over his documents such as his IDs (Identity Cards) and photo to Shri
Kapil Vijay through his friend Shri Praveen Jangir in want of a job; that he also visited to banks
with Kapil Vijay for opening of account and signed blank cheque books for Shri Kapil Vijay but
no job was given by Shri Kapil Vijay or Shri Praveen Jangir.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted to the facts stated by Shri
Dev Kishan Verma in his statement dated 14.05.2019; he accepted that Shri Dev Kishan Varma
approached to him to find some work for him; that he used IDs such as PAN, Aadhar, Photo of
Shri Dev Kishan Varma to open a firm named M/s Charbhuja Marble & Granite and to open a
bank account in the name of said firm; that rent agreement found uploaded in GST registration
of above firm was prepared on his direction and electricity bill in the name of M/s Gajanand
Marbles, Proprietor Shri Gajanand, Nasiya Ji Ke paas, Roopangrah, Kishangarh was used by
him to prepare rent agreement and to get the abovesaid firm registered at the above mentioned
address without knowledge of the owner of the premises as well as Shri Dev Kishan Varma
under whose proprietorship M/s Charbhuja Marble & Granite was created by him. Shri kapil
Vijay also stated that photo copy of cheque leaf 076700 of Bank Account No. 023501551903 was
got signed from Shri Dev Kishan Varma by him and uploaded on GST registration of M/s
Charbhuja Marble & Granite so that actual bank account number of said firm will not disclosed
to the GST department.
Shri Kapil Vijay in his statement dated 29.09.2022 admitted that the above said firm
never existed/operated from the declared address & was created and operated by him. The
GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST Portal as
detailed below:
ITC availed as per GSTR-3B
Month Integrated Tax Central Tax State/UT Tax Cess
Dec-17 0 0 0 0
Jan-18 0 11,79,587 11,79,587 0
Feb-18 0 5,62,975 5,62,975 0
Mar-18 0 12,11,826 12,11,826 0
Apr-18 0 13,74,046 13,74,046 0
May-18 0 13,71,242 13,71,242 0
Jun-18 0 0 0 0
Jul-18 1,23,80,617 0 0 0
TOTAL 12380617 5699676 5699676 0

ITC available as per GSTR- 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2018 13106525 0 1179587 1179587 0
Feb-2018 6255279 0 562975 562975 0
Mar-2018 13464738 0 1211826 1211826 0
Apr-2018 23193471 0 2074674 2074674 0
May-2018 37858454 0 3407261 3407261 0
Jun-2018 Not avaibale
Jul-2018 Not avaibale
Aug-2018 3069639 0 276268 276268 0
96948105.42 0 8712590.98 8712590.98 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Dec-17 0 0 0 0 0
Jan-18 1,32,38,414 3,83,443 9,99,737 9,99,737 0
Feb-18 63,17,231 5,37,820 2,99,642 2,99,642 0
Mar-18 1,35,44,766 9,85,440 7,26,309 7,26,309 0
Apr-18 1,53,74,421 2,77,339 12,42,972 12,42,972 0
May-18 1,48,20,889 6,04,520 10,31,620 10,31,620 0
Jun-18 4,89,762 0 44,079 44,079 0
Jul-18 0 0 0 0 0
TOTAL 63785483 2788562 4344359 4344359 0

Page 105 of 201

 B2B Supply as per GSTR-1
Month Taxable Value IGST CGST SGST/UTGST Cess
Dec-17 0 0 0 0 0
Jan-18 12305729 266980 974026 974026 0
Feb-18 3907645 166178 268599 268599 0
Mar-18 11484473 656791 705207 705207 0
Apr-18 14774114 208411 1223408 1223408 0
May-18 14472415 541795 1031620 1031620 0
Jun-18 489762 0 44079 44079 0
Jul-18 Not Filed
Aug-18 2509331 57286 197197 197197 0
TOTAL 59943469 1897441 4444135 4444135 0

From the examination of data available in GSTR-1M, GSTR-2A and GSTR-3B of above
firm it is evident that Input Tax Credit against IGST was not available in relevant GSTR-2A of
the above firm till Jul-2018, even though ITC of Rs. 1,23,80,617/- against IGST has been availed
in the GSTR-3B filed for the tax period Jul-2018 with the sole purpose of utilising the same
towards outward GST liability for passing of ineligible Input Tax Credit. Similarly, GSTR-3B
was found filed for the tax period Dec-2017 to Jul-2018 whereas GSTR-1 was filed for the tax
period Dec-2017 to Aug-2018 from which it is evident that Input Tax Credit has been
generated/passed on by issuing invoices only in the GST system without payment of
applicable tax.
9.2.8 M/s Dev Sales (GSTIN - 08CHZPG7920B1Z3) having principal place of business at
Plot No.-202 Laxmi Nagar, Niwaru Road, Jhotwara, Jaipur City, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Deepak Garg and is a proprietary
firm. During search of the residential premises of Shri Kapil Vijay on 28.02.2019, a signed
Cheque Book of Allahabad Bank Account No. 50421202065 of M/s Dev Sales and rubber stamp
of above said firm was recovered and seized. Also, during search of the M/s.Vijayvergia
Motors, Jaipur on 28.02.2019 rubber stamp of this firm was recovered and seized.

During investigation, Statement of Shri Nawal Kishore S/o Shri Hari Prasad resident of
202, Laxmi Nagar, Niwaru Road, Jaipur (the place declared as principal place of business of
M/s Dev Sales) was recorded under section 70 of the CGST, Act, 2017 wherein he, inter alia, on
being confronted upon the GSTIN No. - 08CHZPG7920B1Z3 in respect of M/s Dev Sales, stated
that the address given in the GST Registration Certificate as Plot No.-202 Laxmi Nagar, Niwaru
Road, Jhotwara was his residential address which was in his own name; that no firm M/s Dev
Sales or any other firm was functioning from abovesaid address and he also did not know
Deepak Garg. He stated that he did not let-out his house on rent to Deepak Garg or any other
person and someone has misused his residential address and opened above said firm.

Shri Kapil Vijay admitted in his statement dated 27.09.2022 stated that registration of
M/s Dev Sales was done by Shri Shakti Singh, Jaipur under the proprietorship of Shri Deepak
Garg and after registration process Shri Shakti Singh handover this firm to him and he also
accepted that the said firm never physically existed and operated from the above said premises.
He also stated that Bank Account No. 50421202065 in the Allahabad Bank was opened by Shri
Shakti Singh in the name of M/s Dev Sales and Shri Shakti Singh gave him signed cheque
books of this bank account so the same can be used by him (Shri Kapil Vijay) for issuance and
receipt of GST invoices without supply of goods. Shri Kapil Vijay in his statement dated
27.09.2022 admitted that above firm was being operated by him. The GSTR-1M, GSTR-2A and
GSTR-3B data of the said firm has been taken from GST Portal as detailed below:

ITC availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Nov-17 0 0 0 0
Dec-17 0 0 0 0
Jan-18 0 0 0 0
Feb-18 0 23,27,312 23,27,312 0
Mar-18 0 14,22,124 14,22,124 0

Page 106 of 201

 Apr-18 0 10,65,680 10,65,680 0
TOTAL 0 4815116 4815116 0

ITC available as per 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2018 12022706 0 1082044 1082044 0
Feb-2018 7688279 0 689405 689405 0
Mar-2018 25754844 0 2058972 2058972 0
Apr-2018 9436646 0 978322 978322 973856
May-2018 14978762 0 1439469 1439469 2330095
Jun-2018 28186066 0 2542605 2542605 0
Jul-2018 423773 0 38140 38140 0
98491075.66 0 8828955 8828955 3303951

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-17 0 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 0 0 0 0 0
Feb-18 2,60,90,227 0 23,48,120 23,48,120 0
Mar-18 1,88,43,786 0 14,35,591 14,35,591 0
Apr-18 1,03,05,427 0 9,27,488 9,27,488 0
TOTAL 55239440 0 4711199 4711199 0

B2B as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-17 0 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 12131155 0 1091804 1091804 0
Feb-18 13959073 0 1256317 1256317 0
Mar-18 14838411 0 1335457 1335457 0
Apr-18 10305427 0 927488 927488 0
May-18 23638575 0 2127472 2127472 0
TOTAL 74872639 0 6738538 6738538 0

From the examination of data available in GSTR-1M and GSTR-3B of above firm it is
found that GSTR-3B was filed for the tax period Nov-2017 to Apr-2018 whereas GSTR-1 was
filed for the tax period Nov-2017 to May-2018 from which it is evident that Input Tax Credit has
been generated/passed on in the GST system by issuing invoices only without payment of
applicable tax thereon.
9.2.9 M/s Ganesh Traders (GSTIN - 08CNHPA8115Q1ZM) having principal place of
business at Plot No.-163, Shree Ramnpuri, Jhotwara, Jaipur City, Jaipur - 302012:

The firm found registered in the legal name of Shri Ankit Agarwal and is a proprietary firm.
The Bank Account Number mentioned in GST registration of above firm is 916010011149647 of
Axis Bank, Branch Vidhyadhar Nagar, Jaipur.

Search at the principal palce of business of M/s Ganesh Traders i.e. Plot No.-163, Shree
Ramnpuri, Jhotwara, Jaipur City, Jaipur, Rajasthan, 302012 was carried out on 06.06.2019 and
prcodeeings were recorded under panchnama in the presence of premise-owner Shri Heer
Singh and two independent witnesses wherein no documents/things related to above said firm
were found. Shri Heer Singh informed that he never let-out his premises to any Shri Ankit
Agrwal or to any M/s Ganesh Tarders.

During search of the residential premises of Shri Kapil Vijay on 28.02.2019, signed
Cheque Book of Allahabad Bank, Vidhyadhar Nagar, Jaipur for Account No.50437407440
opened in the name of M/s Ganesh Traders was recovered. The bank account opening form of
Allahabad Bank Account Number 50437407440 in the name of M/s Ganesh Traders was sought
from bank wherein mobile no. 9414867183 and 9549566959 found mentioned which were being
used by Shri Kapil Vijay and Shri Mohit Vijay (brother-in-law of Shri Kapil Vijay) repectively.
Page 107 of 201
 A Bank statement and details of Vijaya Bank Account No. 701300301001244 opened in
Vidhyadhar Nagar Branch, Jaipur was obtained and it is noticed that same of opened in the
name of M/s Ganesh Traders, Plot No.-163, Shree Ramnpuri, Jhotwara, Jaipur City, Jaipur,
302012 and was being used for banking transactions.

It has been noticed that bank accounts other than mentioned in GST registrations were
being used for monetary transaction related to M/s Ganesh Tarders by Shri Kapil Vijay who
was actual operator of business.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that M/s Ganesh Traders
(GSTIN-08CNHPA8115Q1ZM) was opened by him in the proprietorship of Shri Ankit Agrawal
by declaring its principal place of business at Plot No. 163, Shree Ramnpuri, Jhotwara, Jaipur
City, Jaipur-302012 without prior consent and knowledge of the premise-owner i.e. Shri Heer
Singh. He also accepted that the said firm never physically existed and operated from the
abovesaid premises. He also admit that all the decision and business operations related to M/s
Ganesh Traders was taken/ done by him; and for convenient banking transaction, he used to
get the cheques signed from the proprietor and used to keep with himself.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST Portal as
detailed below:

ITC availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Nov-17 0 0 0 0
Dec-17 0 0 0 0
Jan-18 0 0 0 0
Feb-18 0 6,17,004 6,17,004 0
Mar-18 3,84,30,486 21,55,373 21,55,373 0
Apr-18 1,78,571 31,14,359 31,14,359 0
May-18 0 1,02,913 1,02,913 0
Jun-18 27,00,840 95,90,044 95,90,044 1,55,50,174
Jul-18 0 48,72,504 48,72,504 37,20,479
Aug-18 0 40,33,770 40,33,770 0
TOTAL 41309897 24485967 24485967 19270653

ITC available as per 2A

Month Taxable Valueue Integrated Tax Central Tax State/UT Tax Cess
Mar-2018 212980914 25802315 2702941 2702941 0
Apr-2018 71411035 178571 2925861 2925861 0
May-2018 74778871 2563787 3179104 3179104 2080572
Jun-2018 101104987 587667 5668580 5668580 15088004
Jul-2018 Not avaibale
Aug-2018 48092340 0 2301656 2301656 0
Sep-2018 25528660 0 941302 941302 257876
Oct-2018 3444149 0 129132 129132 0
Nov-2018 1449 0 130 130 0
Dec-2018 5071 0 456 456 0
Feb-2019 3424008 0 308161 308161 0
540771483 29132339.7 18157324 18157324 17426452

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-17 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 0 0 0 0 0
Feb-18 4,27,32,008 2,78,652 4,82,839 4,82,839 0
Mar-18 10,80,99,512 45,71,335 56,98,620 56,98,620 0
Apr-18 6,44,24,826 1,32,274 38,14,193 38,14,193 0
May-18 19,69,20,627 58,81,727 82,85,337 82,85,337 0
Jun-18 14,46,48,300 32,39,238 52,60,599 52,60,599 0
Jul-18 14,08,59,369 20,11,846 49,57,975 49,57,975 0
Aug-18 7,75,45,573 62,71,546 37,22,181 37,22,181 0
TOTAL 775230215 22386618 32221744 32221744 0
B2B Supply as per GSTR-1

Page 108 of 201

 Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-17 0 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 0 0 0 0 0
Feb-18 0 0 0 0 0
Mar-18 125508170 4849987 6181459 6181459 0
Apr-18 64424826 132275 3814058 3814058 0
May-18 196317019 5881727 8265292 8265292 0
Jun-18 144648300 3239239 5260599 5260599 0
Jul-18 140859369 2011846 4957975 4957975 0
Aug-18 66767719 6271546 2752174 2752174 0
Sep-18 38057260 1792289 892622 892622 0
TOTAL 776582663 24178909 32124178 32124178 0

From the examination of data available in GSTR-1M and GSTR-3B of above firm it is
found that GSTR-3B was filed for the tax period Nov-2017 to Aug-2018 whereas GSTR-1 was
filed for the tax period Nov-2017 to Sep-2018 from which it is evident that Input Tax Credit has
been generated/passed on in the GST system by issuing invoices only without payment of
applicable tax thereon for the tax period Sep-2018.
9.2.10 M/s Ganesham Trading Corporation (GSTIN - 08GOZPS9422F1ZZ) having principal
place of business at D-3, Dai Nagar, Malpura Road, Sanganer, Jaipur, Rajasthan, 302029:

The firm found registered in the legal name of Shri Suresh Jat and is a proprietary firm. The
Bank Account Number mentioned in GST registration of above firm is 916010011149647 of Axix
Bank, Branch Vidhyadhar Nagar, Jaipur.

Search for principal palce of business of Ganesham Trading Corporation i.e. D-3, Dai
Nagar, Malpura Road, Sanganer, Jaipur, Rajasthan, 302029 was done on 05.06.2019 wherein no
such address was found in existence.

Statement of Shri Suresh Jat was recorded on 12.04.2019 under section 70 of the CGST
Act, 2017 wherein he, inter-alia, stated that he is resident of Village Hajipur, Post –Chogai,
Tehsil - Peeplu , District Tonk and is a farmer and has no other source of income; as regards IDs
used in the GST registration he stated that once he met Shri Ramkalyan Vijay, who is also from
Peeplu for some employment as there was no profit in farming; Shri Ramkalyan Vijay told him
to meet his son Shri Kapil Vijay with his IDs; that he visited the motor cycle shop which is at
Meenawala, Sirsi Road, Jaipur and there he met Shri Kapil Vijay and Shri Mohit Vijay; they told
him that they will get employment for him and for this he have give IDs like PAN Card,
Aadhar Card Photo etc. duly signed by him; that when he asked Shri Kapil Vijay regarding
PAN Card, Kapil informed that for employment PAN card is necessary then he gave his other
IDs and signed the documents where they said; then he advised him to return to village and
instructed that he should come back once the PAN card is ready; that when he received PAN
card, he again visited Jaipur and gave his IDs to Shri Mohit Vijay; that Shri Mohit Vijay gave
him Rs.2500/- and told that now he got employment and they will give Rs.5000/- per month
and told him that he has to come to Jaipur whenever they call him; that they misued his IDs
and created the abovesaid firm in his name. On being confronted with the SIM application form
of Mobile number 9549565323 issued in his name, Shri Suresh Jat stated that this mobile
number is not used by him and Shri Mohit Vijay misused his IDs to obtain this SIM (having
mobile number 9549565323) and the amobile number was used by Shri Mohit Vijay.

Shri Kapil Vijay in his statement dated 29.07.2022 admitted that the said firm M/s
Ganesham Trading Corporation was opened by him and it never physically existed/operated
from the declared place of business i.e. D-3, Dai Nagar, Malpura Road, Sanganer, Jaipur,
Rajasthan-302029. He also agreed to the facts stated by Shri Suresh Jat in statement dated
12.04.2019 to the extent he and his brother-in-law Shri Mohit Vijay knew Shri Suresh Jat and
Shri Suresh Jat approached them to find some work for him. He further admitted that M/s
Ganesham Trading Corporation (GSTIN-08GOZPS9422F1ZZ) was opened in the name Shri
Suresh Jat with his prior knowledge and consent. As far as facts related to issuance of SIM No.

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9549565323 by using Aadhar Card of Shri Suresh Jat is concerned, Shri Kapil Vijay stated that
the said mobile number was being used by Shri Mohit Vijay.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST Portal as
detailed below:

ITC availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 15,72,150 15,72,150 0
Aug-17 0 0 0 0
Sep-17 0 0 0 0
Oct-17 0 0 0 0
Nov-17 0 0 0 0
Dec-17 0 0 0 0
Jan-18 0 0 0 0
Feb-18 0 0 0 0
TOTAL 0 1572150 1572150 0

ITC available as per 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 15398071 0 1572150 1572150 0
TOTAL 15398071 0 1572150 1572150 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 1,25,03,647 0 14,50,650 14,50,650 0
Aug-17 0 0 0 0 0
Sep-17 0 0 0 0 0
Oct-17 0 0 0 0 0
Nov-17 0 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 0 0 0 0 0
Feb-18 13,50,000 0 1,21,500 1,21,500 0
TOTAL 13853647 0 1572150 1572150 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 12503647 0 1450650 1450650 0
Aug-17 0 0 0 0 0
Sep-17 0 0 0 0 0
Oct-17 0 0 0 0 0
Nov-17 0 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 0 0 0 0 0
Feb-18 13,50,000 0 1,21,500 1,21,500 0
TOTAL 13853647 0 1572150 1572150 0

9.2.11 M/s Green Leaves Enterprises (GSTIN - 08BAEPJ0375E1ZZ) having principal place of
business at Shop No. FF-2, Vinayak Complex, Vinobha Basti, Barkat Nagar, Jaipur 302004:

The firm found registered in the legal name of Shri Soraj Jat and is a proprietary firm. Shri Nitin
Kumar Jain in his statement dated 18.03.2019 stated that said firm has been registered by him
for Kapil Vijay.

Statement of Shri Soraj Jat was recorded on 12.04.2019 under section 70 of the CGST Act,
2017 wherein he inter-alia stated that he is resident of Village Hajipur, Post–Chogai, Tehsil
Peeplu, District Tonk and is farmer and has no other source of income; as regards IDs used in
the GST registration he stated that once he met Shri Ram Kalyan (who is also from Peeplu) for
some employment as there was no profit in farming, then Shri Ram Kalyan told him to meet his
son Shri Kapil Vijay with his IDs. He visited the motor cycle shop which is at Meenawala, Sirsi
Road, Jaipur and met Shri Kapil Vijay who told that they will get him employment for which he

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had to give IDs like PAN card, Aadhar Card Photo etc. duly signed by him. When he asked
Kapil regarding PAN Card, Kapil informed that for job Pan Card is necessary then he gave his
other IDs and signed the documents where they said; then they advised him to return to village
and when PAN Card is made, to come back with the Pan Card. When he received PAN Card,
he again visited Jaipur and gave his IDs to Shri Kapil Vijay. When he asked Shri Kapil Vijay
about job, Kapil told him that, it is still under process. He further told him that he (Kapil) will
give him some money till he gets the job. After that Kapil deposited Rs. 5000/- in his bank
account no. 12888100000056 of Bank of Baroda, Peeplu. He further stated that he knew Shri
Mohit Vijay, who is brother-in-law of Kapil Vijay and they both works together. In this way
Kapil misued his Ids and created firm in his name.

During panchnama proceedings at the principal palce of business Shop No. FF-2,
Vinayak Complex, Vinobha Basti, Barkat Nagar, Jaipur-302004, Shri Prashant Saini, the premise
owner confirmed that he eneterd into an agreement whih Shri Kapil Vijay and Shri Soraj Jat 3-4
years ago. Shri Saini informed that Shri Kapil Vijay executed only rent agreement and the said
firm never operated from the said premises.

On being confronted with abovesaid panchnama dated 15.05.2019, Shri Kapil Vijay in
his statement dated 21.09.2022, admitted that M/s Green Leaves Enterprises was opened by
him declaring principal place of business at Shop No - FF-2, Vinayak Complex, Vinobha Basti,
Barkat Nagar, Jaipur-302004 for which a rent agreement between Shri Prashant Saini and Shri
Soraj Jat was executed on his direction but the abovesaid firm was never operated from the
abovesaid premises. Further, the fact of receiving Rs.5000/- from Shri Kapil Vijay is also
confirmed from the bank pass book of account no. 12888100000056 of Shri Soraj Jat (scanned
image of said pass-book is placed below) wherein a deposit entry of Rs.5000/- from the account
of Shri Janank Nanadan Private Limited is mentioned on 21.12.2017 .

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 After perusal of Statement dated 12.04.2019 of Shri Soraj Jat; Shri Kapil Vijay in his
statement dated 21.09.2022 accepted that he knew Shri Soraj Jat personally who approached
him to find some work. Shri Kapil Vijay also accepted that copy of PAN Card, Addhar Card,
Photo of Shri Soraj Jat was taken by him for opening a firm and thus M/s Green Leaves
Enterprises was opened by Shri Kapil Vijay in his proprietorship. Shri Kapil Vijay also stated
that he informed very well to Shri Soraj Jat in advance that a firm will be opened in his name
for business and offered him to give Rs.7000-8000 per month, for which Shri Soraj Jat agreed
and Shri Soraj Jat willingly gave his IDs such as PAN Card, Aadhar Card, Photo for opening of
abovesaid firm and the said firm was opened after consent of Shri Soraj Jat.

Shri Kapil Vijay in his statement dated 27.09.2022 categorically admitted that the
persons under whose proprietorship firms were opened by him were never told/informed
about the type of activities carried out in the said frim/s and entire decision regarding
operation of firm/s were taken by him. Thus form this it appears that though the firm was
opened in the name of Shri Soraj Jat by informing him in advance, but the transaction /
business / activity done thereunder was was being managed by Shri Kapil Vijay.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST
Portal as and it is noticed that Nil returns GSTR-1M and GSTR-3B were filed.

9.2.12 M/s Guru Kripa Traders (GSTIN - 08AZNPJ5019Q1ZO) having principal place of
business at Shop No-27, Royal City, Hatoz Mode, Sirsi Road, Jaipur - 302012:

The firm found registered in the legal name of Shri Mangal Chand Jat and is a proprietary firm.
In the GST registration of said firm mobile no. 9950813849 found mentioned which was used by
Shri Kapil Vijay.

During search proceedings done at the principal palce of business Shop of above firm
i.e. Shop No-27, Royal City, Hatoz Mode, Sirsi Road, Jaipur, Rajasthan, 302012 on 28.02.2019, no
documents/things were found in the said shop.

Statement of Shri Mangal Chand Jat S/o Shri Baksh Singh, Proprietor of M/s. Guru
Kripa Traders (08AZNPJ5019Q1ZO) was recorded on 08.04.2019 wherein he, inter alia, stated
that he has no relation with M/s Gurukripa Traders and he has never taken any GST
registration for any firm; that he is just doing work related to agriculture; that he came into
contact with Shri Kapil Vijay and his father Shri Ram Kalyan Vijay at their motor cycle
showroom, where they assured him to provide a job and loan and in anticipation to get the
loan, he gave them his IDs and photos. Thereafter, they took him to various banks like ICICI

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Bank, UCO Bank, Yes Bank etc and opened bank accounts in his name in the said banks. They
got his signed cheque also for the loan purpose and used the said accounts in their fake
business.

Bank KYC Form was obtained for Vijaya Bank Account No.703600301000293 which was
opened in the name of M/s Guru Kripa Traders, Jaipur wherein mobile no. 9950813849 was
found mentioned which was used by Shri Kapil Vijay. A rent agreement for the said firm was
also found enclosed with the said KYC and after perusal of the same Shri Kapil Vijay in his
statement dated 21.09.2022 stated that the he owns the said shop i.e. Shop No-27, Royal City,
Hatoz Mode, Sirsi Road, Jaipur-302012 and said rent agreement was executed by him.

During search of the residential premises of Shri Kapil Vijay on 28.02.2019, a rubber
stamp of abovementioned firm and a signed Cheque Book of Allahabad Bank, Vidhyadhar
Nagar, Jaipur for Account No.50400495417 in the name of M/s Guru Kripa Traders was
recovered and seized. The Account Opening form of said account was obtained from the bank
and it is found that the mobile number mentioned therein was 8829088555 which was being
used by Shri Kapil Vijay. On examination of the documents obtained from Bank, it is revealed
that GST Registration No 08HAWPS2438R1ZB has been obtained for M/s Guru Kripa Traders
in the legal name of Shri Ramavtar Swami. On verification it is found that NIL GST returns
have been filed in respect of this firm. But on examination of details of Bank transaction it
revealed that huge transactions which are in crores have been done through this account. From
this, it is evident that the firm has been created for fake transactions related to fraudulent
availnment and passing on of ITC.

Shri Kapil Vijay in his statement dated 21.09.2022 stated that Shop No.-27, Royal City,
Hatoz Mode, Sirsi Road, Jaipur, Rajasthan-302012 is owned by him and accepted that he knew
Shri Mangal Chand Jat who approached to him to find some work. Shri Kapil Vijay accepted
that he obtained IDs such as PAN, Aadhar, Photo from Shri Mangal Chand Jat to open a firm
named M/s Guru Kripa Traders, Jaipur (GSTIN-08AZNPJ5019Q1ZO) and to open bank
account in the name of said firm, but the same was done with the prior knowledge and consent
of Shri Mangal Chand Jat. Shri Kapil Vijay also stated that he assured Shri Mangal Chand Jat to
pay Rs. 10,000/- per month against opening a firm in his name and doing business through that
firm. He accepted that the abovesaid firms never existed and operated from the abovesaid
premises. He also accepted that the bank account no. 703600301000293 was opened by him in
the name of M/s Guru Kripa Traders, Jaipur through Shri Mangal Chand Jat who signed the
account opening form, but he mentioned his mobile no. 9950813849 in the said bank account so
that he can manage and operate the banking transactions. Shri Kapil Vijay also confirmed that
Shri Mangal Chand Jat was not aware of the nature of transactions done by him in above bank
account and abovesaid firm.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST Portal as
detailed below:
ITC availed as per GSTR-3B
Month Integrated Tax Central Tax State/UT Tax Cess
Aug-17 0 41,54,226 41,54,226 0
Sep-17 0 47,19,223 47,19,223 0
Oct-17 0 85,03,092 85,03,092 0
Nov-17 63,437 64,40,315 64,40,315 0
Dec-17 0 50,11,649 50,11,649 0
Jan-18 1,76,816 37,35,297 37,35,297 0
Feb-18 72,408 16,66,419 16,66,419 0
Mar-18 0 43,35,052 43,35,052 0
Apr-18 0 9,02,090 9,02,090 0
May-18 0 44,80,276 44,80,276 0
Jun-18 9,25,63,262 0 0 0
TOTAL 92875923 43947639 43947639 0

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 ITC available as per GSTR-2A
Month Taxable Valueue Integrated Tax Central Tax State/UT Tax Cess
Aug-2017 35473220 0 4174600 4174600 0
Sep-2017 40862305 0 4741106 4741106 0
Oct-2017 74981096 0 8569209 8569209 0
Nov-2017 91235766 63437 6802614 6802614 0
Dec-2017 59232564 0 4854381 4854381 0
Jan-2018 42059291 253087 3879607 3879607 0
Feb-2018 17126914 72408 1506649 1506649 0
Mar-2018 56527622 24407 5506400 5506400 304564
Apr-2018 16136623 0 1439602 1439602 3676455
May-2018 52891462 0 4791183 4791183 334080
Jun-2018 1104704 0 99423 99423 0
Jul-2018 5352909 0 81276 81276 0
Aug-2018 1650485 0 24757 24757 0
Oct-2018 4413 0 397 397 0
Nov-2018 4413 0 397 397 0
Dec-2018 4259 0 136 136 0
Jan-2019 3276 0 247 247 0
494651320 413340 46471985 46471985 4315099

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Aug-17 3,52,94,369 0 41,41,564 41,41,564 0
Sep-17 4,09,43,425 28,79,509 33,02,793 33,02,793 0
Oct-17 7,03,34,352 23,51,359 73,01,457 73,01,457 0
Nov-17 6,05,63,633 19,16,085 49,72,148 49,72,148 0
Dec-17 5,34,34,972 26,04,120 33,66,866 33,66,866 0
Jan-18 2,81,19,762 28,68,964 15,57,258 15,57,258 0
Feb-18 94,39,893 17,04,503 72,875 72,875 0
Mar-18 6,47,89,983 51,26,888 39,02,105 39,02,105 0
Apr-18 54,12,511 0 4,87,126 4,87,126 0
May-18 4,93,48,163 0 44,37,808 44,37,808 0
Jun-18 0 0 0 0
TOTAL 41,76,81,063 1,94,51,428 3,35,42,000 3,35,42,000 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Aug-17 35294369 0 4141564 4141564 0
Sep-17 40943425 2879509 3302793 3302793 0
Oct-17 68626527 1900389 7287845 7287845 0
Nov-17 57938434 1298414 4972147 4972147 0
Dec-17 49105168 1879059 3339713 3339713 0
Jan-18 27119424 2711407 1546006 1546006 0
Feb-18 9351293 1704503 67559 67559 0
Mar-18 64789983 5126888 3902105 3902105 0
Apr-18 5412511 0 487126 487126 0
May-18 49348163 0 4437808 4437808 0
TOTAL 407929295 17500168 33484667 33484667 0
It may be noted that ITC of Rs. 9,25,63,262/- (IGST) has been availed in the GSTR-3B
without having any IGST credit available in relevant GSTR-2A for the said firm.
9.2.13 M/s Hanumant Enterprises (GSTIN - 08DCXPB7911K1Z1) having principal place of
business at C-892, First Scheme 4-C, Macheda, Jaipur, Rajasthan, 302013:

The firm found registered in the legal name of Shri Hanuman Beniwal and is a proprietary firm.
In the GST registration of said firm mobile no. 9950813849 found mentioned which was used by
Shri Kapil Vijay. It may be noted that another firm created and operated by Shri Kapil Vijay i.e.
M/s Balalji Enterprises (GSTIN-08CXCPP4117N1Z4) also found registered at the same address.

In the GST registration of above said firm bank account no. 023501551903 of ICICI Bank,
Vaishali Nagar, Jaipur is declared and an unsigned cheque leaf beaing no. 076700 of said
account was found uploaded. During investigation, KYC of above said bank account was

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obtained from which it is found that the said account no. 023501551903 was opened in the name
Shri Rajendra Tailor under whose proprietorship firm M/s Shankar Lal Rajendra Kumar &
Sons (one of the firms in this case created by Shri Kapil Vijay) was created by Shri Kapil Vijay.
Shri Kapil Vijay has admitted the said facts in his statement dated 21.09.2022.

During Panchnma proceedings done at the principal place of business of said firm on
13.04.2019, the firm found non-existant there and the premise-owner Shri Rajendra Kumar
Jangid denied letting out of said premises to anyone for business purpose. On being shown
copy electricity bill and rent agreement (executed between him and Shri Kailsah Beniwal,
proprietor of firm) of said premises found uploaded in GST registarion of above firm, the
premise owner Shri Rajendra Kumar Jangid informed that the said rent deed was not executed
by him and his signature on the rent agreement are forged. Similiarly, he informed that
electricity bill was illegitimately used by some one without his permission for registration of
firm. He denied existence/operation of such firm on/from above premises as well as
knowledge about M/s Hanumant Enterprises or Shri Kailsah Beniwal. Shri Rajendra Kumar
Jangid informed that a firm named M/s Rajendra Prasad Works (GSTIN-08AMEPJ6459Q1Z9) is
regiserted on the above premises under his proprietorship.

During search of the residential premises of Shri Kapil Vijay on 28.02.2019, a signed
cheuqe book of Account No. 37518558181 of M/s Hanumant Enterprises having signed cheque
leaves from 916467, 916474 to 916490 (out of which leaves from 916474 to 916490 are blank)
issued by State Bank of India, Shastri Nagar, Jaipur was recovered and seized.

Shri Kapil Vijay in his statement dated 21.09.2022 accepted that the said firm was
created and operated by him for issuing/ receiving GST invoices without actual receipt /
supply of the goods. He admitted that aforesaid rent agreement between Shri Kailsah Beniwal
(under whose proprietorship M/s Hanumant Enterprises, Jaipur was created) and Shri
Rajendra Prasad Jangid (owner of C-892, First Scheme 4C, Macheda, Jaipur) was prepared on
his direction without knowledge of premise owner so that same may utilized for declaration of
place of business of said firm and can be uploaded in GST portal for obtaining GST registration.
He accepted that the abovesaid firms never existed and operated from the abovesaid premises.
Shri Kapil Vijay also admitted that Bank Account No. 37518558181 in the name of M/s
Hanumant Enterprises was opened by him in the State Bank of India through its proprietor Shri
Kailash Beniwal and he also got the abovesaid cheques signed from Shri Kailsah Beniwal in
advance as all the business transaction in the said firm and in the abovesaid account was
decided and done by Shri Kapil Vijay and thus these signed cheques used to enable him to use
them later on in the banking transactions without presence of Shri Kailash Beniwal as Shri
Beniwal was is not aware of the type of business being done by Shri Kapil Viajy in the said firm.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST Portal as
detailed below:

ITC Availed a per 3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jan-18 0 16,53,635 16,53,635 0
Feb-18 0 79,57,414 79,57,414 0
Mar-18 0 4,51,155 4,51,155 0
Apr-18 0 41,50,391 41,50,391 0
May-18 0 85,03,297 85,03,297 0
Jun-18 6,11,33,497 0 0 0
TOTAL 61133497 2,27,15,892 2,27,15,892 0

ITC available as per 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2018 18826622 0 1694396 1694396 0
Feb-2018 52058585 0 4685273 4685273 0
Mar-2018 40917060 0 3682535 3682535 0
Apr-2018 23569247 0 2260786 2260786 598814
May-2018 128470848 0 11630862 11630862 1461368

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 Jun-2018 2379462 0 170751 170751 0
Jul-2018 6914056 0 622265 622265 0
Aug-2018 4214272 0 379285 379285 0
Sep-2018 746290 0 67108 67108 0
Oct-2018 14142666 0 608211 608211 0
Nov-2018 40032870 0 1593606 1593606 0
Dec-2018 8459486 0 460488 460488 0
Jan-2019 3419839 0 104755 104755 0
34,41,51,304 0 2,79,60,320 2,79,60,320 20,60,182

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jan-18 1,84,16,543 0 16,57,489 16,57,489 0
Feb-18 8,81,69,084 3,73,541 77,48,447 77,48,447 0
Mar-18 55,73,204 0 5,01,588 5,01,588 0
Apr-18 4,21,08,173 0 37,89,736 37,89,736 0
May-18 9,24,00,515 6,57,458 79,87,317 79,87,317 0
Jun-18 1,26,23,625 0 11,36,126 11,36,126 0
TOTAL 25,92,91,144 10,30,999 2,28,20,703 2,28,20,703 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jan-18 18416543 0 1657489 1657489 0
Feb-18 88169084 373541 7748447 7748447 0
Mar-18 5573204 0 501588 501588 0
Apr-18 42108173 0 3789736 3789736 0
May-18 92400515 657458 7987317 7987317 0
Jun-18 12623625 0 1136126 1136126 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
Sep-18 0 0 0 0 0
Oct-18 8968683 0 224217 224217 0
Nov-18 13186313 0 533642 533642 0
Dec-18 23909541 0 689990 689990 0
Jan-19 12727369 0 318184 318184 0
TOTAL 318083050 1030998 24586737 24586737 0

From the examination of data available in GSTR-1M, GSTR-2A and GSTR-3B of above
firm it is evident that Input Tax Credit against IGST was not available in relevant GSTR-2A of
the above firm till Jun-2018, even though ITC of Rs. 6,11,33,497/- against IGST has been availed
in the GSTR-3B filed for the tax period Jun-2018 with the sole purpose of utilising the same
towards discharging outward GST liability for passing of ineligible Input Tax Credit.

9.2.14 M/s India Impex (GSTIN - 08BFJPJ6150D1ZL) having principal place of business at
Shop No.-S-49, Jaipuriyo Ki Bad, Shiv Nagar, Jhotwara, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Lokendra Singh Jodha and is a proprietary
firm. In the GST registration of said firm mobile no. 9950813849 found mentioned which was
used by Shri Kapil Vijay. In the GST registration of above said firm bank account no.
023501551903 of ICICI Bank, Vaishali Nagar, Jaipur was declared. During investigation, KYC of
above said bank account was obtained from which it is found that the said account no.
023501551903 was opened in the name Shri Rajendra Tailor under whose proprietorship firm
M/s Shankar Lal Rajendra Kumar Sons (one of the firms in this case created by Shri Kapil
Vijay) was created by Shri Kapil Vijay. Shri Kapil Vijay has admitted the said facts in his
statement dated 21.09.2022 & 27.09.2022

During search at the principal place of business of said firm on 06.06.2019, the firm
found non-existant there and the premise-owner Shri Arun Singh Chouhan informed he did not
let-out said premise to any one prior to June-2019 and since June-2019 they rented out said
premises to one Shri Dashrath Singh. Shri Arun Singh denied about executing any rent
agreement with Shri Lokendra Singh Jodha for any M/s India Impex. On being shown copy of

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electricity bill and rent agreement (found executed between him and Shri Lokendra Singh
Jodha, proprietor of M/s India Impex) of said premises found uploaded in GST registarion of
above firm, the premise owner Shri Arun Singh informed that the said rent agreement was not
executed by him and his signature on the same are forged. Similiarly, he informed that
electricity bill was illegitimately used by someone without his permission for registration of
firm. He denied existence/operation of such firm on/from above premises as well as
knowledge about M/s India Impex or Shri Lokendra Singh Jodha. From perusal of rent
agreement and above said panchnama, it appears that the said rent agreement found uploaded
in GST registration of M/s India Impex was made for getting the firm registered at the above
address without knowledge of the premise owner as the signature of Shri Arun Singh, Premise-
owner is different on rent agreement and on panchnama dated 06.06.2019.

Shri Kapil Vijay in his statement dated 27.09.2022 stated that GST registration of M/s
India Impex (GSTIN-08BFJPJ6150D1ZL) was done by Shri Praveen Jangir (who also indulged in
business of issuing bill without supply of goods) in the name of Shri Lokendra Singh Jodha and
after GST Registration, Shri Praveen Jangir handover this firm to Shri Kapil Vijay. Shri Kapil
Vijay accepted that the abovesaid firm never existed at and operated from the abovesaid
premise, though all the transaction in the said firm was being done and handled by him.

It may be noted that the bank account details found mentioned in the GST registration
of M/s India Impex (GSTIN-08BFJPJ6150D1ZL) is of ICICI Bank account no. 023501551903,
Vaishali Nagar, Jaipur which was opened and operated by Shri Kapil Vijay and was being used
in GST registarion of various firms created by him. Similarly, his mobile no. 9950813849 was
also found mentioned in the GST registration of M/s India Impex. Thus, it appears that though
Shri Praveen Jangid provided IDs of the proprietor for GST registration of M/s India Impex,
but the same act appears to be done on the direction or consent of Shri Kapil Vijay as he used to
require such firms for his business of trading of invices/bills. The GSTR-1M, GSTR-2A and
GSTR-3B data of the said firm M/s India Impex has been taken from GST Portal as detailed
below:

ITC Availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 10,05,278 10,05,278 0
Aug-17 0 11,53,756 11,53,756 0
Sep-17 0 21,97,758 21,97,758 0
Oct-17 0 5,64,932 5,64,932 0
Nov-17 0 3,65,022 3,65,022 0
Dec-17 0 60,61,335 60,61,335 0
Jan-18 0 29,74,936 29,74,936 0
Feb-18 0 3,24,183 3,24,183 0
Mar-18 0 88,706 88,706 0
Apr-18 0 19,71,291 19,71,291 0
May-18 0 0 0 0
Jun-18 0 0 0 0
Jul-18 0 0 0 0
Aug-18 3,34,43,261 0 0 0
TOTAL 33443261 16707197 16707197 0

ITC available as per 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 12228404 0 1005278 1005278 0
Aug-2017 12632641 0 1153756 1153756 0
Sep-2017 24419528 0 2197758 2197758 0
Oct-2017 7481997 0 712442 712442 0
Nov-2017 4040453 0 365065 365065 0
Dec-2017 68950110 0 6152294 6152294 0
Jan-2018 33759184 0 3022258 3022258 0
Feb-2018 3304039 0 280471 280471 0
Mar-2018 1118161 0 82413 82413 0
Apr-2018 22139491 0 1971921 1971921 0
190074009 0 16943656 16943656 0

Page 117 of 201

 Outward Supply as per GSTR-3B
Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 1,22,57,203 16,88,696 1,63,084 1,63,084 0
Aug-17 1,27,10,593 0 11,60,775 11,60,775 0
Sep-17 2,41,25,199 43,42,536 0 0 0
Oct-17 63,69,670 0 5,73,270 5,73,270 0
Nov-17 0 0 0 0 0
Dec-17 6,67,58,075 0 60,08,227 60,08,227 0
Jan-18 3,32,10,253 0 29,88,923 29,88,923 0
Feb-18 37,73,341 0 3,25,401 3,25,401 0
Mar-18 60,01,915 0 4,91,763 4,91,763 0
Apr-18 2,23,92,081 75,240 19,56,956 19,56,956 0
May-18 0 0 0 0 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 18,75,98,330 61,06,472 1,36,68,399 1,36,68,399 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 12257203 1688696 163084 163084 0
Aug-17 12710593 0 1160775 1160775 0
Sep-17 24125199 4342536 0 0 0
Oct-17 6369670 0 573270 573270 0
Nov-17 0 0 0 0 0
Dec-17 66758075 0 6008227 6008227 0
Jan-18 33210253 0 2988923 2988923 0
Feb-18 3773341 0 325401 325401 0
Mar-18 6001915 0 491763 491763 0
Apr-18 22392081 75240 1956956 1956956 0
May-18 0 0 0 0 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 187598330 6106472 13668399 13668399 0

From the examination of data available in GSTR-1M, GSTR-2A and GSTR-3B of above firm it is
evident that Input Tax Credit against IGST was not available in relevant GSTR-2A of the above
firm till Apr-2018 (GSTR-2A available only up to Apr-2018), even though ITC of Rs.
3,34,43,261/- against IGST has been availed suo-moto in the GSTR-3B filed for the tax period
Aug-2018 with the sole purpose of utilising the same towards discharging outward GST
liability for passing of ineligible Input Tax Credit.

9.2.15 M/s Kanaram Begaram Enterprises (GSTIN - 08BNHPK3981M1ZD) having principal

place of business at Shop No.5A, Gyatri Vihar, Kollawala, Sanganer, Jaipur 302029:

The firm found registered in the legal name of Shri Kanaram and is a proprietary firm. In the
GST registration of said firm mobile no. 8829088555 found mentioned which was used by Shri
Kapil Vijay. The Bank Account Number mentioned in GST registration is 916020053448866 of
Axis Bank, Branch Vidhyadhar Nagar, Jaipur. On examination of the KYC of the firm’s Account
Number in Axis Bank, it is found that the mobile number in the Account Opening form was
given as 9950813849 which was used by Shri Kapil Vijay.

During physical verification under Panchanama dated 11.04.2019 of premises of M/s.

Manhor Sales Agency (08APDPL9986N1ZU) registered at Shop No. 5, Gayatri Vihar, Kollawala,
Sanganer, Jaipur and M/s. Kanaram Begaram Enterprises (08BNHPK3981M1ZD) registered at
Shop No.5, Gayatri Vihar, Kollawala, Sanganer, Jaipur; it came to notice that Shop No.5
belonged to two brothers namely Shri Phool Chand Saini & Shri Gopal Lal Saini both residing
at Dhani-Piliyamal, Vill-Vatika, Sanganer, Jaipur. On being asked about both the firms, Shri
Phool Chand Saini & Shri Gopal Lal Saini told that at Shop No.5, their own firm namely M/s.
Page 118 of 201
Balaji Sanitary and Hardware exists and they are doing business from the said premises.
Further, they told that they have never rented their shop to M/s. Manhor Sales Ageny or M/s.
Kanaram Begaram Enterprise. On being asked about the rent agreement attached with both the
GST registration certificate, they told that the said agreement is fake and signature on the same
are also fake. They told that they have never entered with any rent agreement with these firms
and they have never heard about the said firms before this proceeding. Further, they have also
informed that there is no other shop having no.5A in Gayatri Vihar and someone used
fraudulently their address for registration in GST.

During investigation Bank Account KYC of IDBI Bank Account No. 1278102000010274
and account statement was obtained, it is found that said account was opened in the name of
M/s Kanaram Begaram Enterprises, Shop No.5A, Gayatri Vihar, Kollawala, Sanganer, Jaipur in
the month of Dec-2017 and mobile number was given as 9950813849 which was used by Shri
Kapil Vijay. Similarly, the televerification for the said account was done on the mobile no.
9950813849 @ 13:23 Hrs., which proves that Shri Kapil Vijay was operating the said bank
account. Similarly, the account statement mentiones that huge transaction took place on daily
basis from this firm. A rent deed dated 26.08.2016 also found enclosed with said Bank KYC
which was executed between Shri Kanaran and Shri Phool Chand Saini & Shri Gopal Lal Saini
for renting out a shop situaed at Shop No.5A, Gayatri Vihar, Kollawala, Sanganer, Jaipur

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the firm named M/s
Kanaram Begaram Enterprises (GSTIN-08BNHPK3981M1ZD) got registered by him declaring
principal place of business at Shop No. 5A, Gayatri Vihar, Kolawala, Sanganer, Jaipur-302019
which never existed and operated at said premises. He also admited that the rent agreement
w.r.t. abovesaid both the firms found uploaded in GST registration, were prepared on his
direction without consent and knowledge of owners of the said premises i.e. Shri Phool Chand
Saini and Shri Gopal Lal Mali and all the business in the above firms was done by him. He also
accepted that he mentioned his mobile no. 9950813849 in the above bank accounts as all the
business done in the said firm and all the banking transaction in the said firm were done by
him so as to keep the proprietor of the said firm away from the nature of business done in the
firm. He admiited that the abovesaid bank accounts were being operated by him for business
done in the said firm.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s. Kanaram Begaram
Enterprises (08BNHPK3981M1ZD) has been taken from GST Portal as detailed below:

ITC Availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 14,04,196 14,04,196 0
Aug-17 0 22,58,612 22,58,612 0
Sep-17 0 40,81,679 40,81,679 0
Oct-17 0 24,59,931 24,59,931 0
Nov-17 0 50,78,910 50,78,910 0
Dec-17 0 42,95,984 42,95,984 0
Jan-18 0 21,04,451 21,04,451 0
Feb-18 0 52,97,015 52,97,015 0
Mar-18 0 43,10,991 43,10,991 0
Apr-18 0 15,25,876 15,25,876 0
May-18 0 21,11,104 21,11,104 0
Jun-18 7,74,18,091 0 0 0
TOTAL 7,74,18,091 3,49,28,749 3,49,28,749 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 35468979 0 1435879 1435879 0
Aug-2017 51971560 0 2376839 2376839 40114
Sep-2017 76606571 0 4175983 4175983 16971
Oct-2017 47020856 0 2567518 2567518 689400
Nov-2017 66340685 0 5286002 5286002 2813643
Dec-2017 93715185 0 4254778 4254778 0

Page 119 of 201

 Jan-2018 66669872 0 2183944 2183944 0
Feb-2018 89210620 0 4126687 4126687 1590572
Mar-2018 125566733 0 6289421 6289421 7401820
Apr-2018 15968238 0 1235180 1235180 445660
May-2018 42849272 0 3176860 3176860 637061
Jun-2018 1925505 0 165922 165922 61851
Jul-2018 4393412 0 138951 138951 61851
Aug-2018 715530 0 59963 59963 108588
Sep-2018 7195143 0 141537 141537 61083
Oct-2018 1542183 0 145913 145913 614404
Nov-2018 2044361 0 162556 162556 6898
Dec-2018 2037879 0 164842 164842 2232
Jan-2019 1043566 0 78327 78327 5822
Feb-2019 2163581 0 191904 191904 4260
734449731 0 38359008 38359008 14562230

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 3,40,26,929 0 13,45,315 13,45,315 0
Aug-17 5,14,53,383 0 21,75,602 21,75,602 0
Sep-17 5,30,96,410 0 27,82,537 27,82,537 0
Oct-17 1,86,95,455 2,45,925 13,64,018 13,64,018 0
Nov-17 10,47,96,469 24,300 71,76,657 71,76,657 0
Dec-17 8,93,15,313 21,55,328 30,61,707 30,61,707 0
Jan-18 6,61,91,249 0 21,20,439 21,20,439 0
Feb-18 10,96,19,042 4,76,008 44,18,674 44,18,674 0
Mar-18 8,06,69,516 13,21,258 47,72,713 47,72,713 0
Apr-18 2,08,10,989 0 15,43,897 15,43,897 0
May-18 2,84,92,199 0 20,87,325 20,87,325 0
Jun-18 24,32,832 0 2,18,958 2,18,958 0
TOTAL 65,95,99,786 42,22,819 3,30,67,842 3,30,67,842 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 34026929 0 1345315 1345315 0
Aug-17 51453383 0 2175602 2175602 0
Sep-17 53096410 0 2782537 2782537 0
Oct-17 18695455 245925 1364018 1364018 0
Nov-17 104796469 24300 7176657 7176657 0
Dec-17 89315313 2155328 3061707 3061707 0
Jan-18 66191249 0 2120439 2120439 0
Feb-18 107755652 252401 4418674 4418674 0
Mar-18 68750737 0 4772713 4772713 0
Apr-18 20810989 0 1543897 1543897 0
May-18 28492199 0 2087325 2087325 0
TOTAL 643384782 2677955 32848884 32848884 0

9.2.16 M/s Kanaram Begaram Enterprises (GSTIN - 08CRWPB6459H1Z6) having principal

place of business at 62/120, Mansarovar, Mansarovar, Jaipur, Rajasthan, 302020:

The firm found registered in the legal name of Shri Arun Kumar Bairwa and is a proprietary
firm. In the GST registration of said firm mobile no. 9950813849 found mentioned which was
used by Shri Kapil Vijay. Shri Nitin Kumar Jain, Tax Consultant in his statement recorded on
18.03.2019 stated that the abovesaid firm was opened and operated by Shri Kapil Vijay.

The Bank Account Number mentioned in GST registration of above firm is

916020053448866 of Axis Bank, Branch Vidhyadhar Nagar, Jaipur. On examination of the KYC
of above account, it is found that the said account was opened in another firm with the same
trade name i.e. M/s Kanaram Begaram Enterprises having GSTIN - 08BNHPK3981M1ZD;
which was registed at Shop No. 5A, Gayatri Vihar, Kolawala, Sanganer, Jaipur-302019 and in
the said account opening form mobile number given was 9950813849 which was used by Shri
Kapil Vijay.
Page 120 of 201
 Statement of Shri Arun Kumar Bairwa S/o Shri Nautrat Lal Bairwa under whose
proprietorship M/s Kanaram Begaram Enterprises (GSTIN-08CRWPB6459H1Z6), 62/120,
Mansarovar, Jaipur, Rajasthan-302020 was registered, was recorded on 10.06.2019 wherein he
informed that he is a student and his IDs have been mis-used without his consent for taking
GST registration of above firm. Shri Kapil Vijay in his statement dated 23.09.2022 accepted that
the abovesaid firm was opened by him under the proprietorship of Shri Arun Kumar Bairwa by
using his IDs and photo without taking his consent. Shri Kapil Vijay also admitted that the
abovesaid firm was registered by him by declaring principal place of business as 62/120,
Mansarovar, Jaipur, Rajasthan-302020 without knowledge of premise owner and that M/s
Kanaram Begaram Enterprises (GSTIN-08CRWPB6459H1Z6) never existed at and operated
from its declared premises. He also admitted that said firm was being operated by him.
It may be noticed that Shri Kapil Vijay declared same bank account no. 916020053448866
of Axis Bank, Branch Vidhyadhar Nagar, Jaipur in the GST registration of both the firms
namely M/s Kanaram Begaram Enterprises having different GST registartions
08CRWPB6459H1Z6 and 08BNHPK3981M1ZD. The GSTR-1M, GSTR-2A and GSTR-3B data
of the said firm M/s Kanaram Begaram Enterprises (08CRWPB6459H1Z6)has been
taken from GST Portal as detailed below:
ITC Availed as per GSTR-3B
Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 8,12,874 8,12,874 0
Aug-17 0 13,26,383 13,26,383 0
Sep-17 0 30,43,576 30,43,576 0
Oct-17 0 13,51,221 13,51,221 0
Nov-17 0 46,73,022 46,73,022 0
Dec-17 0 21,12,003 21,12,003 0
Jan-18 0 17,30,739 17,30,739 0
Feb-18 76,572 33,47,454 33,47,454 0
Mar-18 9,29,293 79,55,147 79,55,147 0
Apr-18 0 32,11,864 32,11,864 0
May-18 0 27,97,263 27,97,263 0
Jun-18 6,58,01,353 0 0 0
TOTAL 66807218 32361546 32361546 0

ITC available as per 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 18659066 0 661025 661025 0
Aug-2017 21353739 0 828027 828027 0
Sep-2017 19728440 0 1279295 1279295 0
Oct-2017 49912250 0 1509079 1509079 0
Nov-2017 141733026 0 4063405 4063405 0
Dec-2017 30141669 0 2328602 2328602 0
Jan-2018 52844573 0 1978417 1978417 0
Feb-2018 29328376 74600 2045712 2045712 0
Mar-2018 130738186 1457281 9820101 9820101 0
Apr-2018 37194621 0 2075719 2075719 0
May-2018 71444264 2102233 4694904 4694904 7670030
Jun-2018 1514594 1969 25870 25870 21112
Jul-2018 6512625 0 97689 97689 0
Aug-2018 9351454 0 140272 140272 0
Nov-2018 1951457 0 29272 29272 0
622408339 3636083 31577389 31577389 7691142

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 2,01,77,766 0 8,18,562 8,18,562 0
Aug-17 4,08,765 0 57,227 57,227 0
Sep-17 2,52,74,834 0 27,30,270 27,30,270 0
Oct-17 5,28,64,348 4,47,120 13,20,058 13,20,058 0
Nov-17 13,06,57,940 0 48,82,387 48,82,387 0
Dec-17 3,85,71,928 0 30,75,239 30,75,239 0

Page 121 of 201

 Jan-18 3,65,92,458 2,80,425 15,52,652 15,52,652 0
Feb-18 4,32,09,064 31,26,206 17,97,855 17,97,855 0
Mar-18 11,10,10,900 26,21,974 73,69,600 73,69,600 0
Apr-18 4,58,47,668 56,168 32,20,752 32,20,752 0
May-18 3,59,32,754 0 28,10,134 28,10,134 0
Jun-18 0 0 0 0 0
TOTAL 54,05,48,425 65,31,893 2,96,34,736 2,96,34,736 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 20177766 0 818562 818562 0
Aug-17 408765 0 57227 57227 0
Sep-17 25274834 0 2730270 2730270 0
Oct-17 52864348 447120 1320058 1320058 0
Nov-17 130657940 0 4882387 4882387 0
Dec-17 38571928 0 3075239 3075239 0
Jan-18 35717956 280425 1473947 1473947 0
Feb-18 39616837 3126206 1634305 1634305 0
Mar-18 105323339 2621974 6851869 6851869 0
Apr-18 45847668 56168 3220752 3220752 0
May-18 35932754 0 2810134 2810134 0
TOTAL 530394134 6531893 28874750 28874750 0

9.2.17 M/s Maa Bhagwati Sales Corporation (GSTIN - 08ANOPL4017B1Z8) having principal
place of business at 36, Sevi Colony, Jahan Khet Sanganer, Jaipur-302029:

The firm found registered in the legal name of Shri Mishri Lal and is a proprietary firm. In the
GST registration of said firm mobile no. 8829088555 found mentioned which was used by Shri
Kapil Vijay. The Bank Account Number mentioned in the GST registration details of above firm
is 916020053448866 of Axis Bank, Branch Vidhyadhar Nagar was actually the Bank Account of
in the name of firm M/s Kanaram Begaram (GSTIN-08BNHPK3981M1ZD), Shop No.5A, Gyatri
Vihar, Kollawala, Sanganer, Jaipur, Rajasthan, 302029 (another firm created and operated by
Shri Kapil Vijay).

During verification of the declared registered place i.e. 36, Sevi Colony, Jahan Khet
Sanganer, Jaipur-302029 found non-existant and proceedings have been recorded under
panchnama dated 05.06.2019.

In the course of investigation, statement of Shri Mishri Lal, Proprietor of M/s Maa
Bhagwati Sales Corporation recorded under Section 70 of the CGST Act, 2017 recorded wherein
he inter-alia stated that he has no relation with the firm M/s Maa Bhagwati Sales Corporation.
Someone has misused his IDs and has taken GST registration and he has no relation with the
address 36, Sevi Colony, Jahan Khet Sanganer, Jaipur mentioned in the registration; that he
never visited this address; but he accepted that he knew Shri Ram Kalyan Vijay who lives near
his village and he visited M/s Vijayvergia Motors, Jaipur for purchasing a Bike on finance and
met Shri Ram Kalyan Vijay and Shri Kapil Vijay and gave his IDs to them; that Shri Kapil Vijay
has used these IDs and created firm in his name.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the firm M/s Maa
Bhagwati Sales Corporation was opened by him, which never physically existed at and
operated from the declared place of business. He also admitted that he knew Shri Mishi Lal
personally who met him for some work. Shri Kapil Vijay stated that he opened a firm namely
M/s Maa Bhagwati Sales Corporation in the proprietorship of Shri Mishri Lal for which he
informed very well to Shri Mishri Lal in advance and offered him to give Rs. 7000-8000 per
month, for which he agreed willingly. Shri Mishri Lal willingly gave his IDs such as PAN Card,
Aadhar Card for opening of abovesaid firm and after his consent, the said firm was opened and
a bank account no. 023505007330 was also opened by Shri Kapil Vijay in the name of abovesaid
firm in ICICI Bank Limited, Vaishali Nagar, Jaipur for which Shri Mishri Lal signed on

Page 122 of 201

application form. Shri Kapil Vijay also admitted that all the business in abovesaid firm was
done by him without knowledge of Shri Mishri Lal.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Maa Bhagwati Sales
Corporation (08ANOPL4017B1Z8) has been taken from GST Portal as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 6,28,163 6,28,163 0
Aug-17 0 19,72,391 19,72,391 0
Sep-17 0 12,28,215 12,28,215 0
Oct-17 0 55,56,514 55,56,514 0
Nov-17 0 70,63,000 70,63,000 0
Dec-17 0 66,71,666 66,71,666 0
Jan-18 0 92,57,119 92,57,119 0
Feb-18 0 26,52,860 26,52,860 0
Mar-18 0 54,58,712 54,58,712 0
Apr-18 0 16,29,168 16,29,168 0
May-18 0 6,62,465 6,62,465 0
Jun-18 0 0 0 0
Jul-18 0 0 0 0
Aug-18 8,66,61,845 0 0 0
TOTAL 86661845 42780273 42780273 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 4486876 0 628163 628163 0
Aug-2017 15792918 0 1972391 1972391 0
Sep-2017 12689820 0 1236321 1236321 0
Oct-2017 53318331 0 5536608 5536608 0
Nov-2017 73688415 0 7063000 7063000 0
Dec-2017 75743803 0 6881127 6881127 0
Jan-2018 101815790 0 9391724 9391724 0
Feb-2018 24222137 0 2242057 2242057 0
Mar-2018 50329124 0 4609667 4609667 0
Apr-2018 3075365 0 430551 430551 0
May-2018 17899830 0 1441998 1441998 0
433062409 0 41433607 41433607 0

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 45,37,937 12,70,062 0 0 0
Aug-17 1,57,50,781 23,48,763 7,89,692 7,89,692 0
Sep-17 1,25,30,773 1,81,076 11,20,980 11,20,980 0
Oct-17 5,26,07,359 5,13,704 51,59,968 51,59,968 0
Nov-17 7,39,25,193 64,60,007 38,57,025 38,57,025 0
Dec-17 7,46,98,387 28,73,088 52,63,979 52,63,979 0
Jan-18 9,92,77,610 36,44,103 73,23,741 73,23,741 0
Feb-18 2,95,44,876 17,57,328 17,26,175 17,26,175 0
Mar-18 5,45,75,698 13,12,397 50,93,785 50,93,785 0
Apr-18 1,47,62,069 0 16,34,646 16,34,646 0
May-18 1,09,71,350 0 6,65,438 6,65,438 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 44,31,82,033 2,03,60,528 3,26,35,429 3,26,35,429 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 4535937 1270062 0 0 0
Aug-17 15750781 2348763 789692 789692 0
Sep-17 12530773 181076 1120980 1120980 0
Oct-17 52607359 513704 5159968 5159968 0
Nov-17 73925193 6460007 3857025 3857025 0
Page 123 of 201
 Dec-17 74698387 2873088 5263979 5263979 0
Jan-18 99277610 3644103 7323741 7323741 0
Feb-18 29544876 1757327 1726175 1726175 0
Mar-18 54575698 1312397 5093785 5093785 0
Apr-18 14762068 0 1634646 1634646 0
May-18 10971350 0 665438 665438
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
TOTAL 443180031 20360526 32635429 32635429 0

9.2.18 M/s Mahaveer Trading Company (GSTIN - 08DCVPM4508P1ZN) having principal

place of business at B-22, Besment Ganpati Enclave, Central Spine, Vidyadhar Nagar, Jaipur
302023:

The firm found registered in the legal name of Shri Monu and is a proprietary firm. In the GST
registration of said firm mobile no. 9950813849 found mentioned which was used by Shri Kapil
Vijay. The Bank Account Number mentioned is 023505501831 of ICICI Bank, Branch Vaishali
Nagar, Jaipur. During search of the residential premises of Shri Kapil Vijay on 28.02.2019, a
signed Cheque Book of IDBI Bank Account No. 1278102000010937 oin the name of M/s
Mahaveer Trading Company and rubber stamp of said firm were recovered and seized.

On examination of the account opening from obtained from the Bank in respect of the
firm’s Account Number 023505501831 opened in ICICI Bank, it is found that the mobile number
in the Account Opening form was given as 8829088555, which was used by Shri Kapil Vijay.

Physical verification of the said firm was done on 20.04.2019 and proceedings have been
recorded under Panchanama dated 20.04.2019 wherein it is found that no such firm exists at the
given address i.e. B-22, Besment Ganpati Enclave, Central Spine, Vidyadhar Nagar, Jaipur,
Rajasthan, 302023.

During investigation, Statement of Shri Monu Sahu S/o Shri Ram Swaroop Sahu, the
proprietor of abovesiad firm was recorded on 22.04.2019 wherein he, inter alia, stated that he
has no relation with the firm M/s. Mahaveer Trading Company and he has never taken any
GST registration for any firm and he has no relation with the said firm or the address
mentioned therein. On being asked about Shri Kapil Vijay, Shri Mohit Vijay & Shri Nitin Kumar
Jain, he stated that he knew Shri Kapil Vijay as Shri Kapil Vijay is from Peeplu village and once
he has gone there in his cousin’s marriage function as a “Halwai” around 2-2.5 year back and
there he met Shri Kapil Vijay; that Shri Kapil Vijay assured him for job at his showroom and
also promised to provide him loan from bank, he called him at Jaipur with his all documents
and Shri Kapil Vijay took his IDs, photos for the purpose of Job and also got singnature on
many documents including blank cheques etc and sent him back to home; that Shri Kapil Vijay
deceived him and used his IDs to open the fake firm and fake bank accounts in his name. On
being asked about the Account Number 02305501831 in ICICI Bank & 01278102000010937 in
IDBI Bank, he informed that he never visited the ICICI Bank & IDBI Bank at Jaipur in which the
said firms’ account were was opened. On being asked about the mobile number mentioned in
the said Accounts i.e. 8829088555, he stated that he did not know anything about the said
mobile number and informed that the said mobile number does not belong to him. Further, he
also informed that he has received calls from one person namely Imran from Tonk for last 2
days and he forced him to come with him at Jaipur to meet with Shri Ram Kalyan Vijay father
of Shri Kapil Vijay and he also informed that Shri Ram Kalyan Vijay asked him not to attend
office office of DGGI, Jaipur in response to Summons issued to him.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that M/s Mahaveer Trading
Company was opened by him by declaring its principal place of business at B-22, Basement
Ganpati Enclave, Central Spine, Vidhyadhar Nagar, Jaipur, Rajsathan-302023 under the
proprietorship of Shri Monu Sahu and the said firms never existed and operated from the
abovesaid premises. He also stated that he knew Shri Monu Sahu who approached to him to
find some work for him. Shri Kapil Vijay also stated that though he have used IDs such as PAN,

Page 124 of 201

Aadhar, Photo of Shri Monu Sahu to open a firm named Mahaveer Trading Company and to
open bank account in the name of said firm, but the same was done with prior knowledge and
consent of Shri Monu Sahu for which he offered Shri Monu Sahu to pay Rs. 7000 - 8000 per
month against opening a firm in his name and doing business through that firm. Shri Kapil
Vijay also admitted that he mentioned his mobile no. 8829088555 in the above bank account as
all the business done in the said firm and all the banking transaction in the said firm were done
by him so as to keep the proprietor of the said firm away from the nature of business done in
the firm.
The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Mahaveer Trading Company
(08DCVPM4508P1ZN) has been taken from GST Portal as detailed below:

ITC Availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 9,23,567 9,23,567 0
Aug-17 0 42,70,600 42,70,600 0
Sep-17 0 40,13,765 40,13,765 0
Oct-17 0 33,87,718 33,87,718 0
Nov-17 0 52,22,525 52,22,525 0
Dec-17 0 33,76,143 33,76,143 0
Jan-18 0 51,38,457 51,38,457 0
Feb-18 0 53,82,753 53,82,753 0
Mar-18 0 22,62,030 22,62,030 0
Apr-18 0 14,82,059 14,82,059 0
May-18 0 11,72,298 11,72,298 0
TOTAL 0 36631915 36631915 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 17875848 0 923567 923567 0
Aug-2017 34477939 0 4270600 4270600 0
Sep-2017 34809693 51799 4027765 4027765 0
Oct-2017 32364683 0 3362879 3362879 0
Nov-2017 60091417 0 5222525 5222525 0
Dec-2017 35657150 0 3417147 3417147 0
Jan-2018 60615568 0 5066670 5066670 0
Feb-2018 57491006 0 4959580 4959580 0
Mar-2018 40433554 0 2673522 2673522 563787
Apr-2018 11598873 0 1115260 1115260 0
May-2018 24754061 0 2162571 2162571 8165
Jun-2018 2389536 0 213347 213347 0
Jul-2018 306156 0 27554 27554 0
Aug-2018 177389 0 15965 15965 0
413042873 51799 37458954 37458954 571952

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 1,80,89,892 0 9,32,603 9,32,603 0
Aug-17 3,44,81,011 5,09,966 40,10,437 40,10,437 0
Sep-17 3,46,99,411 14,79,993 32,82,784 32,82,784 0
Oct-17 3,04,57,095 18,88,209 20,79,455 20,79,455 0
Nov-17 6,29,04,872 16,41,258 47,81,843 47,81,843 0
Dec-17 3,54,43,227 35,53,992 16,07,884 16,07,884 0
Jan-18 6,19,95,733 12,81,842 45,44,653 45,44,653 0
Feb-18 5,62,65,513 35,69,051 36,21,774 36,21,774 0
Mar-18 2,47,98,204 1,80,533 21,86,530 21,86,530 0
Apr-18 48,79,263 0 5,16,684 5,16,684 0
May-18 2,41,69,095 0 21,52,215 21,52,215 0
TOTAL 38,81,83,316 1,41,04,844 2,97,16,862 2,97,16,862 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 18089892 0 932603 932603 0
Page 125 of 201
 Aug-17 34481011 509966 4010437 4010437 0
Sep-17 34699411 1479993 3282784 3282784 0
Oct-17 30457095 1888209 2079455 2079455 0
Nov-17 62904872 1641258 4781843 4781843 0
Dec-17 35443227 3553992 1607884 1607884 0
Jan-18 61995733 1281842 4544653 4544653 0
Feb-18 56265513 3569051 3621774 3621774 0
Mar-18 24798204 180533 2186530 2186530 0
Apr-18 4879263 0 516684 516684 0
May-18 24169095 0 2152215 2152215 0
TOTAL 388183315 14104843 29716862 29716862 0

9.2.19 M/s Manhor Sales Agency (GSTIN - 08APDPL9986N1ZU) having principal place of
business at Shop No.5, Gyatri Vihar, Kollawala, Sanganer, Jaipur-302029:

The firm found registered in the legal name of Shri Manohar Lal and is a proprietary firm. In
the GST registration of said firm mobile no. 9414867183 found mentioned which was used by
Shri Kapil Vijay. The Bank account Number mentioned in GST registration is 916020052702064
of Axis Bank, Vidhyadhar Nagar Branch. On examination of the KYC of the firm’s Account
Number in Axis Bank, it is found that the mobile number in the Account Opening form was
given as 9414867183 which was used by Shri Kapil Vijay.

During search of the residential premises of Kapil Vijay on 28.02.2019, a signed Cheque
Book of IDBI Bank Account No. 1278102000010283 of this firm and rubber seal of this firm were
also recovered and seized. On examination of the documents obtained from the Bank in respect
of the firm’s Account Number 1278102000010283 opened in IDBI Bank, it is found that the
mobile number in the Account Opening form was given as 9414867183 which is used by Shri
Kapil Vijay.

During physical verification under Panchanama dated 11.04.2019 of premises of M/s.

Manhor Sales Agency registered at Shop No. 5, Gayatri Vihar, Kollawala, Sanganer, Jaipur and
M/s. Kanaram Begaram Enterprises registered at Shop No.5, Gayatri Vihar, Kollawala,
Sanganer, Jaipur, it came to notice that Shop No.5 belonged to two brothers namely Shri Phool
Chand Saini & Shri Gopal Lal Saini both residing at Dhani-Piliyamal, Vill-Vatika, Sanganer,
Jaipur. On being asked about both the firms, Shri Phool Chand Saini & Shri Gopal Lal Saini told
that at Shop No.5, their own firm namely M/s. Balaji Sanitary and Hardware exists and they
are doing business from the said premises. Further, they told that they have never rented their
shop to M/s. Manhor Sales Ageny or M/s. Kanaram Begaram Enterprise. On being asked about
the rent agreement attached with both the GST registration certificate, they told that the said
agreement is fake and signature on the same are also fake. They told that they have never
entered with any rent agreement with these firms and they have never heard about the said
firms before this proceeding.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the said firm M/s
Manhor Sales Agency was created by him and it never physically existed and operated from the
declared place of business i.e. Shop No. 5, Gayatri Vihar, Kolawala, Sanganer, Jaipur,
Rajasthan-302019. The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Manhor
Sales Agency (08APDPL9986N1ZU) has been taken from GST Portal as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 25,86,945 25,86,945 0
Aug-17 0 42,56,418 42,56,418 0
Sep-17 0 85,86,558 85,86,558 0
Oct-17 0 28,01,500 28,01,500 0
Nov-17 0 58,46,693 58,46,693 0
Dec-17 0 58,20,805 58,20,805 0
Jan-18 0 45,48,134 45,48,134 0
Feb-18 0 42,48,876 42,48,876 0
Mar-18 0 73,11,880 73,11,880 0

Page 126 of 201

 Apr-18 0 15,33,440 15,33,440 0
May-18 0 18,21,553 18,21,553 0
Jun-18 11,17,59,435 0 0 0
Total 111759435 49362802 49362802 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 32592869 0 2678754 2678754 0
Aug-2017 59564819 0 4356744 4356744 0
Sep-2017 98228403 0 8422601 8422601 124361
Oct-2017 44740770 0 3320822 3320822 273094
Nov-2017 101231400 0 6198261 6198261 1420
Dec-2017 91313859 0 6743176 6743176 0
Jan-2018 89967032 0 4985481 4985481 0
Feb-2018 128495561 0 4421328 4421328 15087
Mar-2018 409806485 0 21129552 21129552 11977606
Apr-2018 34791042 0 2848826 2848826 2176096
May-2018 74716130 0 4385493 4385493 2748741
Jun-2018 5218128 0 452652 452652 155464
Jul-2018 2033440 0 113864 113864 147591
Aug-2018 13321264 0 260671 260671 108588
Sep-2018 2623009 0 130991 130991 0
Oct-2018 1154373 0 80381 80381 2999
Nov-2018 1784255 0 146923 146923 14097
Dec-2018 2206367 0 189206 189206 0
Jan-2019 1718293 0 120916 120916 0
Feb-2019 1705186 0 151871 151871 0
1197212688 0 71138514 71138514 17745144

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 2,91,33,719 0 25,49,407 25,49,407 0
Aug-17 5,75,96,222 0 42,76,085 42,76,085 0
Sep-17 9,74,81,851 3,70,742 83,69,409 83,69,409 0
Oct-17 2,66,68,880 0 21,68,711 21,68,711 0
Nov-17 8,67,01,821 4,17,211 62,34,885 62,34,885 0
Dec-17 7,70,54,138 76,32,681 19,21,402 19,21,402 0
Jan-18 8,74,64,233 18,78,344 36,76,793 36,76,793 0
Feb-18 10,01,77,673 9,06,791 36,01,495 36,01,495 0
Mar-18 18,11,34,950 6,70,320 73,19,754 73,19,754 0
Apr-18 3,63,87,218 0 15,48,083 15,48,083 0
May-18 5,19,38,370 0 18,30,933 18,30,933 0
Jun-18 61,55,347 0 3,75,205 3,75,205 0
Total 83,78,94,422 1,18,76,089 4,38,72,162 4,38,72,162 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 29133719 0 2549407 2549407 0
Aug-17 57596222 0 4276085 4276085 0
Sep-17 97481851 370742 8369409 8369409 0
Oct-17 26668880 0 2168711 2168711 0
Nov-17 86701821 417211 6234885 6234885 0
Dec-17 77054138 7632681 1921402 1921402 0
Jan-18 80074233 1878344 3676793 3676793 0
Feb-18 100177673 906791 3601495 3601495 0
Mar-18 145635274 0 7319754 7319754 0
Apr-18 36387218 0 1548083 1548083 0
May-18 51938370 0 1830933 1830933 0
Total 788849399 11205769 43496956 43496956 0

9.2.20 M/s Muskan Trade Link (GSTIN - 08BEFPJ0784N1Z2) having principal place of
business at Shop No.2, F-401,Aasam Group Sociaty, Sector No.4, Vidhyadhar Nagar, Jaipur-
302023:
Page 127 of 201
The firm found registered in the legal name of Shri Deepak Jangir and is a proprietary firm. In
the GST registration of said firm mobile no. 9414867183 found mentioned which was used by
Shri Kapil Vijay. The account number mentioned in the GST registration of above firm is
916020045832194 in Axis bank. On examination of the documents obtained from the Bank in
respect of the firm’s Account Number, it is found that the mobile number in the Account
Opening form was given as 9950813849 which was used by Shri Kapil Vijay.

During physical verification done under Panchnama dated 10.04.2019 drawn at the
premises of M/s. Muskan Trade Link, Shop No. 2, F-401, Assam Group Society, Sector No. 4,
Vidhyadhar Nagar, Jaipur; it came to notice that it is a residential premise and presently Shri
Deepak Sharma is residing on rental basis since Feb-2018. On being asked about the above the
said firm Shri Deepak Sharma told that there is no such firm running from the said address
since Feb-2018 and he never heard about the said firm. On telephonically talk with Shri Om
Prakash Sharma (owner of the flat) it came notice that they have never entered with any rent
agreement with any Shri Deepak Jangir, Proprietor of M/s. Muskan Trade Link and there no
such firm existed there. It was also confirmed from the Panchas who are residing at F-402,
Assam Group Society, Sec-4, Vidhyadhar Nagar, Jaipur, (neighbour of said premises) that they
are residing here since 2014 and they have never heard about the said firm. They have also
confirmed that the said premise is a residential premises and no business activity took place
from the said premises. Shri Om Prakash Sharma also told that someone fraudulently used
their address in GST registration by making fake rent agreement from which they have no
relation at all.

On examination of the documents obtained from the Bank in respect of the firm’s
Account Number 1278102000010414 opened in IDBI Bank, it is found that the mobile number in
the Account Opening form was given as 9950813849 which was used by Shri Kapil Vijay.

During investigation Statement of Shri Sanjay Kumar Sharma S/o Shri Om Prakash
Sharma, owner of Shop No. 2, F-402, Assam Group Society, Sector-4, Vidhyadhar Nagar, Jaipur,
was recorded under section 70 of the CGST Act, 2017 wherein he inter-alia stated that the said
shop is in the name of his mother Smt. Vimala Devi Sharma and they have never entered into
agreement for this premises with Shri Deepak Jangir. Further, he also stated that they have
never rented their Shop to M/s. Muskan Trade Link and M/s. Vishnu International (another
firm registered at the same address) as the said premises is in a residential colony and they
never gave it to anyone for commercial purpose.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the said firm M/s
Muskan Trade Link was opened by him under the proprietorship of a person named Shri
Deepak Jangir and it never physically existed at and operated from the declared place of
business. He also admitted that the rent agreement executed between Shri Deepak Jangir
(under whose proprietorship said firm was registered) and Smt. Vimla Devi w/o Shri Om
Prakash Sharma (owner of premises), found uploaded in GST registration of above firm, was
prepared on his direction without consent and knowledge of owner of the said premise. The
GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Muskan Trade Link
(08BEFPJ0784N1Z2)has been taken from GST Portal as detailed below:
ITC Availed as per GSTR-3B
Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 25,05,319 25,05,319 0
Aug-17 0 53,15,038 53,15,038 0
Sep-17 0 59,27,519 59,27,519 0
Oct-17 0 71,34,990 71,34,990 0
Nov-17 0 22,85,928 22,85,928 0
Dec-17 0 64,71,929 64,71,929 0
Jan-18 0 26,34,257 26,34,257 0
Feb-18 0 38,72,758 38,72,758 0
Mar-18 0 89,11,425 89,11,425 0
Apr-18 0 17,11,299 17,11,299 0
May-18 0 37,68,272 37,68,272 0
Jun-18 0 5,880 5,880 0
Page 128 of 201
 Jul-18 10,56,63,851 0 0 0
Aug-18 17,51,37,543 0 0 0
TOTAL 280801394 50544614 50544614 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 35427518 0 3222296 3222296 0
Aug-2017 51379580 0 5121345 5121345 0
Sep-2017 63415284 0 7096911 7096911 0
Oct-2017 67899602 0 6848217 6848217 0
Nov-2017 33863956 0 3175405 3175405 0
Dec-2017 69053236 6480 6663298 6663298 0
Jan-2018 27984358 0 2695495 2695495 0
Feb-2018 49918530 0 2808000 2808000 0
Mar-2018 139284483 0 10741963 10741963 304564
Apr-2018 13230872 0 1175852 1175852 848695
May-2018 48340435 0 4132585 4132585 825041
Jun-2018 2139498 0 282004 282004 0
Jul-2018 2457236 0 39112 39112 0
Aug-2018 5720937 0 85814 85814 0
Sep-2018 6531281 0 530652 530652 0
616646805 6480 54618948 54618948 1978300

Outward Supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 2,39,94,468 97,104 24,56,783 24,56,783 0
Aug-17 5,10,57,216 3,73,184 51,31,621 51,31,621 0
Sep-17 5,46,96,388 1,32,328 58,48,539 58,48,539 0
Oct-17 6,42,00,968 6,00,996 62,15,007 62,15,007 0
Nov-17 1,64,40,746 2,10,910 17,90,940 17,90,940 0
Dec-17 6,86,72,854 0 61,80,557 61,80,557 0
Jan-18 3,03,56,305 2,83,280 28,55,447 28,55,447 0
Feb-18 5,65,17,098 84,728 38,86,512 38,86,512 0
Mar-18 9,94,92,945 14,28,000 91,33,083 91,33,083 0
Apr-18 1,64,40,538 0 14,73,768 14,73,768 0
May-18 3,95,15,540 0 36,70,266 36,70,266 0
Jun-18 18,26,016 0 2,55,642 2,55,642 0
Jul-18 46,96,820 0 6,22,544 6,22,544 0
Aug-18 3,89,843 0 54,578 54,578 0
TOTAL 52,82,97,745 32,10,530 4,95,75,287 4,95,75,287 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 23994468 97104 2456782 2456782 0
Aug-17 51057216 373184 5131621 5131621 0
Sep-17 54696388 132328 5848539 5848539 0
Oct-17 64200968 600996 6215007 6215007 0
Nov-17 16440746 210910 1790940 1790940 0
Dec-17 68672854 0 6180557 6180557 0
Jan-18 30356305 283280 2855448 2855448 0
Feb-18 56517098 84728 3886512 3886512 0
Mar-18 99492945 1428000 9133083 9133083 0
Apr-18 16440538 0 1473768 1473768 0
May-18 39515540 0 3670266 3670266 0
Jun-18 1826016 0 255642 255642 0
TOTAL 523211082 3210530 48898166 48898166 0

9.2.21 M/s Nanda Ram Dinesh Kumar & Sons (GSTIN - 08BOHPG8604Q1ZD) having
principal place of business at Shop no. S-56, Shiv Nagar-A, Sirsi Road, Jaipur-302012:

The firm found registered in the legal name of Shri Dinesh Gurjar and is a proprietary firm. The
account number mentioned in the GST registration of above firm is 023505501551 opened in
ICICI Bank. On examination of the documents obtained from the Bank in respect of the above
Page 129 of 201
Account Number, it is found that the said account was opened in the name of M/s Nanda Ram
Dinesh Kumar & Sons and the mobile number in the Account Opening form was given as
9414867183 which was used by Shri Kapil Vijay.

During physical verification under Panchnama dated 11.04.2019 of the premises of M/s.
Nandaram Dinesh Kumar & Sons, Shop No. S-56, Shiv Nagar-A, Sirsi-Hatoz Link Road, Jaipur,
it came to notice that there is one G+1 building constituting with two shops jointly as S-55 & S-
56. There are five partners in the said property namely Shri Mool Singh Shekhawat, Shri
Ummed Singh, Shri Sudarshan Singh Shekhawat, Shri Shravan Singh Rathod and Shri Girish
Vadera. On being asked about the above said firm and Shri Dinesh Gurjar, Shri Mool Singh
Shekhawat (one of the partners) told that they have never rented their shop to anyone as they
have their own office at the said premises namely M/s Balaji Properties since 2014. He further
added that he did not know Shri Dinesh Gurjar and never met him. He further told that
someone has used their premises address fraudulently in the GST registration to which they
have no relation at all.

During investigation, statement dated 11.04.2019 was recorded of Shri Dinesh Gurjar
s/o Shri Nanda Ram Gurjar, wherein he, inter alia, stated that he has no relation with the firm
M/s. Nandaram Dinesh Kumar & Sons and he has never taken any GST registration for any
firm. On being asked about Shri Kapil Vijay & Shri Mohit Vijay, he stated that he knew Shri
Kapil Vijay as Shri Kapil Vijay is from Peeplu village which is near to his village and Shri Kapil
Vijay’s father Shri Ram Kalyan Vijay regularly visited their village to meet his relatives in Phagi
(his village); that he bolongs to a BPL family and he needed a job, therefore he requested Shri
Kapil Vijay for job; that Shri Kapil Vijay assured him for job and called at Jaipur with his all
documents; there Shri Kapil Vijay took his IDs for Job and sent him back to home. He deceived
him and used his Ids to open the fake firm and fake bank accounts in his name. He also signed
fraudulently in account opening form and used such account for their business. He has never
visited the ICICI bank in which the said firm’s account was opened. The account was opened
without his knowledge.

Shri Kapil Vijay in his statement dated 21.09.2022 agreed that he knew Shri Dinesh
Gurjar personally who met him for some work; that he took copy of PAN Card, Addhar Card,
Photo of Shri Dinesh Gurjar and opened a firm named M/s Nanda Ram Dinesh Kumar & Sons
in the proprietorship but he informed very well to Shri Dinesh Gurjar in advance that a firm
will be opened in his name for business and offered him to give Rs.6000-8000 per month, for
which Shri Dinesh Gurjar agreed willingly. After acceptance and consent of Shri Dinesh Gurjar
the said firm was opened and a saving bank account no.023501551904 and a current account no.
023505501551 was also opened by him in the name of Dinesh Gurjar and M/s Nanda Ram
Dinesh Kumar & Sons respectively in ICICI Bank Limited, Vaishali Nagar, Jaipur for which Shri
Dinesh Gurjar signed the application form. Shri Kapil Vijay also accepted that he used to get the
blank cheque book signed from Dinesh Gurjar in advance, so the same may be used
conveniently in banking transactions by him without presence of Shri Dinesh Gurjar. The
GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Nanda Ram Dinesh Kumar & Sons
(08BOHPG8604Q1ZD) has been taken from GST Portal as detailed below:
ITC Availed a per GSTR-3B
Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 15,12,363 15,12,363 0
Aug-17 0 47,39,959 47,39,959 0
Sep-17 0 45,44,115 45,44,115 0
Oct-17 0 25,03,439 25,03,439 0
Nov-17 1,76,016 49,09,057 49,09,057 0
Dec-17 0 37,34,354 37,34,354 0
Jan-18 0 37,40,881 37,40,881 0
Feb-18 0 21,03,324 21,03,324 0
Mar-18 0 38,55,417 38,55,417 0
Apr-18 0 46,69,456 46,69,456 0
May-18 0 64,32,191 64,32,191 0
Jun-18 0 64,32,191 64,32,191 0

Page 130 of 201

 Jul-18 0 0 0 0
Aug-18 8,57,40,481 0 0 0
TOTAL 85916497 49176747 49176747 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 11624405 0 1512363 1512363 0
Aug-2017 43577435 0 4739959 4739959 0
Sep-2017 40688609 0 4544115 4544115 0
Oct-2017 23263895 0 2464397 2464397 0
Nov-2017 62209677 0 5220265 5220265 0
Dec-2017 42996960 0 3713933 3713933 0
Jan-2018 41585987 0 3762062 3762062 0
Feb-2018 21539736 0 1739366 1739366 0
Mar-2018 43334637 0 4344342 4344342 0
Apr-2018 28487413 0 2822737 2822737 0
May-2018 104452122 0 9188023 9188023 0
463760876 0 44051563 44051563 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 1,17,32,321 14,35,158 8,07,937 8,07,937 0
Aug-17 2,91,25,861 15,18,369 25,60,699 25,60,699 0
Sep-17 3,03,90,545 2,87,675 36,87,782 36,87,782
Oct-17 2,05,60,885 38,070 24,34,909 24,34,909 0
Nov-17 5,69,75,811 36,27,747 31,32,657 31,32,657 0
Dec-17 4,19,56,944 36,498 31,84,573 31,84,573 0
Jan-18 4,26,97,922 0 33,77,378 33,77,378 0
Feb-18 2,22,17,647 5,70,030 11,09,826 11,09,826 0
Mar-18 7,00,45,731 51,50,863 51,43,467 51,43,467 0
Apr-18 5,11,39,264 0 46,47,528 46,47,528 0
May-18 7,49,30,962 0 64,51,287 64,51,287 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 45,17,73,893 1,26,64,410 3,65,38,043 3,65,38,043 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 11732321 1435158 807937 807937 0
Aug-17 29125861 1518369 2560699 2560699 0
Sep-17 30390545 287675 3687782 3687782 0
Oct-17 20560885 38070 2434909 2434909 0
Nov-17 56975811 3627747 3132657 3132657 0
Dec-17 41956944 36498 3184573 3184573 0
Jan-18 42697922 0 3377378 3377378 0
Feb-18 22217647 570030 1109826 1109826 0
Mar-18 70045731 5150863 5143467 5143467 0
Apr-18 51139264 0 4647528 4647528 0
May-18 74930962 0 6451287 6451287 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
TOTAL 451773892 12664410 36538042 36538042 0

9.2.22 M/s Neelkanth Trading Corporation (GSTIN - 08AYIPB4652P1Z0) having principal

place of business at A-92, Balaji Vihar, Bainad Road, Jaipur, Rajasthan, 302012: The firm
found registered in the legal name of Shri Bhawani and is a proprietary firm.

In the GST registration of said firm ICICI Bank Account No. 001205502146 found mentioned.
On examination of the documents obtained from the Bank in respect of above account it is
found that the said account was in the name of firm and mobile number given in Account
Opening form is 9414867183, which was used by Shri Kapil Vijay.

Page 131 of 201

During search of the Vijayvergia Motors, Jaipur on 28.02.2019 a rubber stamp of above firm was
recovered and seized.

The above said address i.e. A-92, Balaji Vihar, Bainad Road, Jaipur, Rajasthan, 302012 was
found non-existant during execution of search warrant and said facts have been recorded under
Panchanma dated 04.06.2019.

During investigation statement of Sh. Bhawani resident of 36, Baba Ramdev Colony, Near TPS
School, Shastri Nagar, Japiur and proprietor of M/s Neelkanth Trading Corporation was
recorded under section 70 of the CGST Act, 2017 on 8.04.2019 wherein he, inter alia, stated that
he has not opened firm in the name of M/s. Neelkanth Trading Corporation. He has nothing
to do with M/s. Neelkanth Trading Company; he has not opened any account in ICICI Bank; on
being confronted upon the cheque of Neelkanth Trading Corporation of account
no.01205502146, he stated that the signature on the cheque did not belong to him and he has not
signed any documents related to M/s. Neelkanth Trading Corporation.

Shri Kapil Vijay in his statement dated 21.09.2022 admitted that the said firm M/s Neelkanth
Trading Corporation was opened by him by declaring its principal place of business premises
situated at at A-92, Balaji Vihar, Bainad Road, Jaipur, Rajasthan-302012 and that the said firm
never physically existed at and operated from the abovesaid premises. Shri Kapil Vijay also
accepted that the above said firm was opened by him under proprietorship of Shri Bhawani but
said firm was opened with his prior knowledge and with his consent. He also informed that he
do not know Shri Bhawani personally, but met him through Shri Mohit Vijay, his brother-in-
law and on being offered about opening a firm under his proprietorship, Shri Bhawani gave his
IDs and photo. Shri Kapil Vijay also accepted that a bank account in name of the firm i.e. M/s
Neelkanth Trading Corporation, Jaipur was opned by him for which Shri Bhawani signed the
bank account opening form and he offered Shri Bhawani to pay Rs. 12000 per month against
opening abovesaid firm in his name and doing business through that firm.
Shri Kapil Vijay also admitted that he mentioned his mobile no. 9414867183 in the said bank
account 001205502146, so that he can manage and operate the banking transactions in above
bank account. He also admitted that Shri Bhawani was not aware of the transactions done by
him in above account and abovesaid firm.
The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Neelkanth Trading
Corporation (08AYIPB4652P1Z0) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 16,00,920 16,00,920 0
Aug-17 0 29,88,798 29,88,798 0
Sep-17 0 23,09,037 23,09,037 0
Oct-17 0 56,62,463 56,62,463 0
Nov-17 0 26,86,735 26,86,735 0
Dec-17 0 32,48,354 32,48,354 0
Jan-18 0 54,60,521 54,60,521 0
Feb-18 0 44,34,354 44,34,354 0
Mar-18 0 40,14,998 40,14,998 0
Apr-18 8,23,20,996 0 0 0
TOTAL 82320996 32406180 32406180 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 16698073 0 1600920 1600920 0
Aug-2017 24366957 0 2988798 2988798 0
Sep-2017 25840275 0 2355689 2355689 0
Oct-2017 47229131 0 5662463 5662463 0
Nov-2017 33607722 0 2686735 2686735 0
Dec-2017 36118292 0 3306965 3306965 0
Jan-2018 60974740 0 5460521 5460521 0
Feb-2018 38424580 0 3436067 3436067 0

Page 132 of 201

 Mar-2018 55442405 0 5045412 5045412 0
Apr-2018 Not avaibale
May-2018 Not avaibale
Jun-2018 Not avaibale
Jul-2018 265452 0 7033 7033 0
338967627 0 32550604 32550604 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 1,51,34,265 0 13,74,587 13,74,587 0
Aug-17 1,70,32,101 0 21,56,933 21,56,933 0
Sep-17 3,22,49,753 17,80,176 21,62,979 21,62,979 0
Oct-17 4,71,00,862 7,74,190 52,47,781 52,47,781 0
Nov-17 3,22,34,822 10,64,726 20,27,413 20,27,413 0
Dec-17 3,56,14,404 3,75,606 30,83,303 30,83,303 0
Jan-18 6,14,08,158 6,87,915 51,51,155 51,51,155 0
Feb-18 4,97,25,465 27,81,990 30,67,789 30,67,789 0
Mar-18 4,75,99,561 9,73,997 39,37,076 39,37,076 0
Apr-18 14,71,200 0 36,780 36,780 0
TOTAL 33,95,70,591 84,38,600 2,82,45,796 2,82,45,796 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 15134265 0 1374587 1374587 0
Aug-17 17032101 0 2156933 2156933 0
Sep-17 32249753 1780176 2162979 2162979 0
Oct-17 47100862 774190 5247782 5247782 0
Nov-17 32234822 1064726 2027413 2027413 0
Dec-17 35614404 375606 3083303 3083303 0
Jan-18 61408158 687915 5151155 5151155 0
Feb-18 49725465 2781990 3067789 3067789 0
Mar-18 41517431 0 3937076 3937076 0
Apr-18 1471200 0 36780 36780 0
May-18 6207830 0 229470 229470 0
TOTAL 339696290 7464602 28475267 28475267 0

9.2.23 M/s Pooja Enterprises (08CFMPD7758H1ZZ) having principal place of business at

Plot No. 17, Sunita Colony, Rampura Road, Sanganer, Jaipur, Rajasthan, 302029: The firm
found registered in the legal name of Smt. Vimla Devi and is a proprietary firm.

In the GST registration of above said firm bank account no. 023501551903 of ICICI Bank,
Vaishali Nagar, Jaipur was declared. During investigation, KYC of above said bank account
was obtained from which it is found that the said account no. 023501551903 was opened in the
name Shri Rajendra Tailor under whose proprietorship firm M/s Shankar Lal Rajendra Kumar
Sons (one of the firms in this case created by Shri Kapil Vijay) was created by Shri Kapil Vijay.
Shri Kapil Vijay has admitted the said facts in his statement dated 21.09.2022 & 27.09.2022

During search at M/s Pooja Enterprises (08CFMPD7758H1ZZ), Plot No. 17, Sunita Colony,
Rampura Road, Sanganer, Jaipur on 04.06.2019 it has been found that the said premises is a
residence and search proceedings have been recorded under panchnama drawn at the said
premises in the presence of Smt. Vimla Devi, proprietor of M/s Pooja Enterprises. Shmt Vimla
devi informed that the said premise is being used by them as residence and no commercial/
business activity have even been carried out at the said premises; that she never created any
firm. On being shown GST registration of M/s Pooja Enterprises and rent agreement found in
the GST registration, she informed that the said property belong to her mother-in-law Smt
Kamla but they nerver rented out their residence to anyone. She alos informed that she
provided her documents to a person for applying for loan.

Statement of Smt. Vimla Devi, Proprietor of M/s Pooja Enterprises has been recorded on
11.06.2019 wherein she stated that the above said firm was opened by mis-using her IDs which

Page 133 of 201

were provided by her to Shri Ronak Jain for want of loan but it appears that Shri Ronak handed
over her documents to Shri Kapil Vijay for opening of said firm. On being shown the rent
agreement for M/s Pooja Enterprises, she stated that her mother-in-law Smt Kamla is illterrate
and she can’t sign any documents wheres the rent agreement mentiones signature in the name
of Kamla. Thus, the said rent agreement appears to be fake.

Shri Kapil Vijay in his statement dated 27.09.2022 agreed that he used IDs such as PAN,
Aadhar, Photo etc. of Smt Vimla Devi to open and operate above named firm. He also admitted
that the aforesaid firm was being operated by him and Smt. Vimla Devi was not aware of the
business done in the said firm.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Pooja Enterprises
(08CFMPD7758H1ZZ) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 3,55,370 40,91,741 40,91,741 0
Aug-17 7,87,973 42,89,570 42,89,570 0
Sep-17 0 64,37,666 64,37,666 0
Oct-17 0 77,66,714 77,66,714 0
Nov-17 4,62,41,724 0 0 0
TOTAL 4,73,85,067 2,25,85,691 2,25,85,691 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 29815434 0 4091741 4091741 0
Aug-2017 Not avaibale
Sep-2017 48386220 0 6437666 6437666 0
Oct-2017 55476531 0 7766714 7766714 0
Nov-2017 Not avaibale
Dec-2017 351495 0 31635 31635 0
13,40,29,680 0 1,83,27,756 1,83,27,756 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 3,12,27,367 0 42,86,831 42,86,831 0
Aug-17 3,18,99,170 0 43,32,899 43,32,899 0
Sep-17 4,88,54,757 3,77,310 63,11,054 63,11,054 0
Oct-17 5,60,40,960 0 78,45,734 78,45,734 0
Nov-17 0 0 0 0 0
TOTAL 16,80,22,254 3,77,310 2,27,76,518 2,27,76,518 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 31227367 0 4286831 4286831 0
Aug-17 31899170 0 4332899 4332899 0
Sep-17 48854757 377310 6311054 6311054 0
Oct-17 56040960 0 7845734 7845734 0
TOTAL 16,80,22,254 3,77,310 2,27,76,519 2,27,76,519 0

9.2.24 M/s Pooja Sales (08AJMPC0092R1ZR) having principal place of business at Plot No.
135, Bhagwan Bahubali Nagar, Niwaru Road, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Ramesh Chand and is a proprietary firm. In
the GST registration of above said firm, bank account no. 701300301001244 of Vijay Bank,
Vidhyadhar Nagar, Jaipur was declared which was actually the account opend in the name of
M/s Ganesh Traders, Plot No.-163, Shree Ramnpuri, Jhotwara, Jaipur City, Jaipur, 302012 (one
of the firms created and operated by Shri Kapil Vijay and Shri Mohit Vijay).

Page 134 of 201

During search of the residential premises of Sh. Kapil Vijay on 28.02.2019, rubber stamp of this
firm was recovered and seized.
On examination of the documents obtained from the Bank in respect of the above firm’s
Account Number 3555002100035625 opened in Punjab National Bank, it is found that the
mobile number in the Account Opening form was given as 9950813849 which was used by Shri
Mohit Vijay.
On physical verification of the premises of M/s. Pooja Sales, Plot No. 135, Bhagwan Bahubali
Nagar, Niwaru Road, Jaipur under panchnama dated 13.04.2019, it came to notice that Smt.
Savitri Devi w/o Shri Girdhari Singh is the owner of the said premises and they were living at
here since last 20 years. On being asked about the above said firm and Shri Ramesh Chand,
Proprietor of the said firm, Shri Girdhari Singh told that they did not hear the name of the said
firm and Shri Ramesh Chand Proprietor of the said firm. On being asked about the rent
agreement attached with the GST registration certificate, Shri Singh told that the said rent
agreement is fake and signature mentioned on it are also fake, his wife has never signed like
that. He further stated that they have never rented their premises to anyone. They have never
entered into any rent agreement with anyone since last 20 years.
Summons dated 18.04.2019 was issued to Shri Ramesh Chand who is shown as Proprietor of the
firm. However, the summons was returned undelivered.
Shri Kapil Vijay in his statement dated 27.09.2022 that state that registration of M/s Pooja Sales
(GSTIN-08AJMPC0092R1ZR) was done by Shri Shakti Singh, Khatipura, Jaipur under the
proprietorship of Shri Ramesh Chand and after registration process Shri Shakti Singh handover
this firm to him. Shri Kapil Vijay also admitted that the said firm never physically existed at
and operated from the above said premises and principal place of business at Plot No. 135,
Bhagwan Bahubali Nagar, Niwaru Road, Jaipur-302012 was declared without prior
approval/knowledge of the premise-owner. He also admitted that Punjab National Bank
Account No. 3555002100035625 was opened by him in the name of M/s Pooja Sales through its
proprietor Shri Ramesh Chand wherein he mentioned his mobile no. 9950813849 as all the
business done in the said firm and all the banking transaction in the said firm were done by
him so as to keep the proprietor of the said firm away from the nature of business done in the
firm. He also admitted that the said bank account was being operated by him for business done
in the said firm.
The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Pooja Sales
(08AJMPC0092R1ZR) has been taken from GST PORTAL as detailed below:

ITC Availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Mar-18 0 0 0 00
Apr-18 0 34,36,901 34,36,901 0
May-18 0 35,06,096 35,06,096 0
TOTAL 0 6942997 6942997 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess

Apr-2018 40865035 0 3596893 3596893 0

May-2018 77365416 0 6881756 6881756 0
Jun-2018 Not avaibale
Jul-2018 4120381 0 370834 370834 0
Aug-2018 15100560 0 868321 868321 0
Sep-2018 17238573 0 1529808 1529808 0
Oct-2018 21335216 0 2309839 2309839 0
Nov-2018 27367941 255739 2459307 2459307 0
Dec-2018 26512015 61644 2510090 2510090 0
Jan-2019 1986895 0 177532 177532 0
Feb-2019 Not avaibale
231892031 317383 20704380 20704380 0

Page 135 of 201

 Outward supply as per GSTR-3B
Month Taxable Value IGST CGST SGST/UTGST Cess
Mar-18 0 0 0 0 0
Apr-18 3,93,16,825 0 34,54,686 34,54,686 0
May-18 3,93,82,926 0 35,24,911 35,24,911 0
Total 78699751 0 6979597 6979597 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Mar-18 0 0 0 0 0
Apr-18 39316825 0 3454686 3454686 0
May-18 39382926 0 3524911 3524911 0
Jun-18 0 0 0 0 0
Jul-18 4162457 0 374621 374621 0
Aug-18 0 0 0 0 0
Sep-18 7110320 1057608 111125 111125 0
Oct-18 15516576 3640184 0 0 0
Nov-18 19365405 3931573 169290 169290 0
Dec-18 25112302 4712396 197259 197259 0
Jan-19 2714006 0 244261 244261 0
Feb-19 1364650 0 122819 122819 0
TOTAL 154045467 13341761 8198972 8198972 0

9.2.25 M/s Shankar Lal Rajendra Kumar & Sons (08AVVPT9767D1ZI) having principal
place of business at Shop No- S-55, Shiv Nagar -A, Sirsi Hathoj Link Road, Jaipur,
Rajasthan, 302016: The firm found registered in the legal name of Shri Rajendra Tailor and is a
proprietary firm.

In the GST registration of above said firm bank account no. 023505501552 of ICICI Bank,
Vaishali Nagar, Jaipur was declared. During investigation, KYC of above said bank account
was obtained from which it is found that the said account was opend in he name of M/s
Shankar Lal Rajendra Kumar &Sons and the mobile number found mentioned therein is
9829078498 which was used by Shri Kapil Vijay.

As per bank KYC for ICICI Bank saving bank account no. 023501551903 opned in Vaishali
Nagar, Jaipur it is noted that the said account was opened in the name of Shri Rajendra Tailor
wherein mobile no. 9829078498 found mentioned which was used by Shri Kapil Vijay.

During physical verification conducted under Panchnama dated 11.04.2019 of the premises of
M/s. Shankar Lal Rajendra Kumar & Sons, Shop No. S-55, Shiv Nagar-A, Sirsi-Hatoz Link
Road, Jaipur, it came to notice that there is one G+1 building constituting with two shops jointly
as S-55 & S-56. There are five partners in the said property namely Shri Mool Singh Shekhawat,
Shri Ummed Singh, Shri Sudarshan Singh Shekhawat, Shri Shravan Singh Rathod and Shri
Girish Vadera. On being asked about the above said firm and Shri Rajendra Tailor, Proprietor
of the said firm, Shri Mool Singh Shekhawat (one of the partners) told that they have never
rented their shop to anyone as they have their own office at the said premises namely M/s.
Balaji Properties since 2014. He further added that he didn’t know Shri Rajendra Tailor and
never met him. After telephonic conversation with his other partners, he again confirmed that
they have never made any rent agreement with the said person and never rented their premises
to anyone. He further told that someone has used their premises fraudulently in the GST
registration from which they have no relation at all.

It may be noted that another firm named M/s Nanda Ram Dinesh Kumar
(08BOHPG8604Q1AD) found registered at S-55 at the same address which was also created and
operated by Shri Kapil Vijay.

Shri Rajendra Tailor s/o Shri Shankar Lal Tailor, Proprietor of M/s. Shankar Lal Rajendra
Kumar & Sons in his statement dated 11.04.2019, stated that he has no relation with the firm
M/s. Shankar Lal Rajendra Kumar & Sons and he has never taken any GST registration for any
firm. On being asked about Shri Kapil Vijay & Shri Mohit Vijay, he stated that he knew both the
Page 136 of 201
persons as Shri Kapil Vijay is from Peeplu village, which is near to his village and his (Kapil
Vijay’s) father Shri Ram Kalyan Vijay regularly visited their village to meet his relatives in
Phagi (his village). He belonged to a poor family and he needed a job, therefore he requested
him for any job. He assured him for job and called at Jaipur with his all documents. Thereafter,
Shri Kapil Vijay took his IDs for Job and sent him back to home. They deceived him and used
his Ids to open the fake firm and fake bank accounts in his name. They also signed fraudulently
in account opening form and used such account for their business. He never visited the ICICI
bank in which the said firm’s account no. 023501531903 was opened.

Statement of Shri Mool Singh Shekhawat owner of Shop No.S-55, Shiv Nagar- A, Sirsi Hathoj
Link Road, Jaipur was recorded on 19.04.2019 under section 70 of the CGST Act, 2017 wherein
he, inter alia, stated that he never rented out this shop to any body.

Shri Kapil Vijay in his statement dated 21.09.2022 admitted that GST registration of M/s
Shankar Lal Rajendra Kumar Sons has been taken by him by declaring the premises situated at
Shop No. S-55, Shiv Naagar-A, Sirsi Hathoj Link Road, Jaipur, Rajasthan-302016 without
knowledge of Shri Mool Singh owner of the said premises and that the said firm never existed
and operated from the abovesaid premises. He also admitted that he know Shri Rajendra Tailor
personally who met him for some work; that a firm namely M/s Shankar Lal Rajendra Kumar
Sons in the proprietorship of Shri Rajendra Tailor was opned by him for which he informed
very well to Shri Rajendra Tailor in advance and offered him to give Rs. 7000-8000 per month,
for which Shri Rajendra Tailor agreed willingly. Shri Rajendra Tailor willingly gave his IDs
such as PAN Card, Aadhar Card for opening of abovesaid firm. Shri Kapil Vijay also accepted
that the said firm as wll as a saving bank account no. 023501551903 and a current account no.
023505501552 was also opened by him in the name of Shri rajendra Tailor and M/s Shankar Lal
Rajendra Kumar Sons respectively in ICICI Bank Limited, Vaishali Nagar, Jaipur for which Shri
Rajendra Tailor signed on application form. Shri Kapil Vijay also informed that he used to get
signature of Shri Rajendra Tailor on the cheque books in advance so the same may be used for
banking transactions in his absence. Shri Kapil Vijay also accepted that he mentioned his mobile
no. 9829078498 in account opening form of both the above bank accounts as he used to manage
and operate banking transactions in both the above accounts.
The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Shankar Lal Rajendra Kumar
& Sons (08AVVPT9767D1ZI) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 21,93,273 21,93,273 0
Aug-17 0 31,31,310 31,31,310 0
Sep-17 0 42,71,748 42,71,748 0
Oct-17 0 62,69,009 62,69,009 0
Nov-17 0 71,16,853 71,16,853 0
Dec-17 0 53,04,376 53,04,376 0
Jan-18 0 61,67,735 61,67,735 0
Feb-18 0 34,04,516 34,04,516 0
Mar-18 0 13,64,737 13,64,737 0
Apr-18 0 14,07,143 14,07,143 0
May-18 0 3,94,247 3,94,247 0
Jun-18 0 0 0 0
Jul-18 0 0 0 0
Aug-18 10,21,62,151 0 0 0
TOTAL 102162151 41024947 41024947 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 24979904 0 2193273 2193273 0
Aug-2017 32982567 0 3131310 3131310 0
Sep-2017 56986030 0 4271748 4271748 0
Oct-2017 70873702 0 6269009 6269009 0
Nov-2017 90061068 0 7276534 7276534 0
Dec-2017 68863360 0 5211413 5211413 0
Page 137 of 201
 Jan-2018 77156339 0 6328696 6328696 0
Feb-2018 31647519 0 2451888 2451888 0
Mar-2018 32476860 0 2730526 2730526 0
Apr-2018 9868863 0 1243655 1243655 0
May-2018 11494591 0 1180797 1180797 0
Jun-2018 29219 0 4091 4091 0
Jul-2018 Not avaibale
Aug-2018 207634 0 18687 18687 0
Jan-2019 118782 0 11109 11109 0
507746438 0 42322734 42322734 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 2,51,42,602 8,16,982 17,98,802 17,98,802 0
Aug-17 3,30,61,578 17,77,162 22,38,777 22,38,777 0
Sep-17 5,53,63,717 22,53,947 30,15,375 30,15,375 0
Oct-17 7,07,62,367 35,13,459 44,33,717 44,33,717 0
Nov-17 8,46,84,704 21,47,866 60,81,485 60,81,485 0
Dec-17 6,88,51,418 38,60,021 32,22,995 32,22,995 0
Jan-18 7,50,18,678 0 61,05,039 61,05,039 0
Feb-18 4,32,67,428 0 30,43,176 30,43,176 0
Mar-18 2,03,09,585 4,32,500 18,65,730 18,65,730 0
Apr-18 1,24,06,460 0 14,16,881 14,16,881 0
May-18 44,16,400 0 3,97,476 3,97,476 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
Aug-18 0 0 0 0 0
TOTAL 493284937 14801937 33619453 33619453 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 25142602 816982 1798802 1798802 0
Aug-17 33061578 1777162 2238777 2238777 0
Sep-17 55363717 2253947 3015375 3015375 0
Oct-17 70762367 3513459 4433717 4433717 0
Nov-17 84684704 2147866 6081485 6081485 0
Dec-17 68851418 3860021 3222995 3222995 0
Jan-18 75018678 0 6105039 6105039 0
Feb-18 43267428 0 3043176 3043176 0
Mar-18 20309585 432500 1865730 1865730 0
Apr-18 12406460 0 1416881 1416881 0
May-18 4416400 0 397476 397476 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
TOTAL 493284936 14801937 33619454 33619454 0

9.2.26 M/s Shiv Shakti Traders (GSTIN - 08AJUPC6702E1Z9) having principal place of
business at Plot No. 5, Dadu Nagar, Sanganer, Jaipur, Rajasthan, 302029: The firm found
registered in the legal name of Shri Vishnu Dutt Chhipa and is a proprietary firm.

In the GST registration of above firm the bank account no. declared is 23501551903 of ICICI
Bank, Jaipur and signed scanned copy of Cheque no. 076700 of account no. 0230501551903 was
found uploaded. On examination of said cheque leaf it is noticed that some Vishnu has signed
it which indicates that this account is not used by Shri Rajendra Tailor.

It may be seen that during investigation, KYC of above said bank account was obtained from
which it is found that the said account no. 023501551903 was opened in the name Shri Rajendra
Tailor under whose proprietorship firm M/s Shankar Lal Rajendra Kumar Sons (one of the
firms in this case created by Shri Kapil Vijay) was created by Shri Kapil Vijay. Shri Kapil Vijay
has admitted the said facts in his statement dated 21.09.2022 & 27.09.2022

Page 138 of 201

During physical verification conducted under Panchnama dated 24.04.2019 of the premises of
M/s. Shiv Shakti Traders, Plot No.5, Dadu Nagar, Sanganer, Jaipur, the owner of the premises
Shri Rajesh Kumawat informed that he did not know about M/s. Shiv Shakti Traders and Shri
Vishnu Dutt Chippa and he never met Shri Vishnu Dutt Chippa. On being shown the rent deed
entered with Shri Vishnu Dutt Chippa and GST registration of the firm M/s. Shiv Shakti
Traders, he stated that they never did any rent agreement with Sh. Vishnu Dutt Chippa. He
informed that signature appearing on the rent deed is not signed by him and is fake. He did not
know about the firm M/s. Shiv Shakti Traders and such firm was never opened in his house.

For investigation, summonswere issued to Shri Vishnu Dutt Chippa on 2.04.2019 and 18.04.2019
but the summons were returned by post undelivered.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that M/s Shiv Shakti Traders was
opened by him by declaring its principal place of business at Plot No. 5, Dadu Nagar, Sanganer,
Jaipur under the proprietorship of Shri Vishnu Dutt Chhipa by using his IDs and Photos. He
also accepted that the rent agreement for said premises was prepared on his direction and the
electricity bill of said premises was utilized by him in obtaining GST registration without
consent and knowledge of owner of premises. Shri Kapil Vijay also admitted that the abovesaid
firms never existed and operated from the abovesaid premises.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Shiv Shakti Traders
(08AJUPC6702E1Z9) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Aug-17 0 28,25,218 28,25,218 0
Sep-17 0 53,91,027 53,91,027 0
Oct-17 0 17,75,716 17,75,716 0
Nov-17 0 1,24,61,342 1,24,61,342 0
Dec-17 0 62,76,210 62,76,210 0
Jan-18 0 61,09,811 61,09,811 0
Feb-18 0 10,18,881 10,18,881 0
Mar-18 0 88,28,877 88,28,877 0
Apr-18 10,99,42,635 0 0 0
TOTAL 109942635 44687082 44687082 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Aug-2017 20180130 0 2825218 2825218 0
Sep-2017 41614529 0 5391027 5391027 0
Oct-2017 19453214 0 1775716 1775716 0
Nov-2017 135744080 0 12683219 12683219 882960
Dec-2017 70753632 0 6282077 6282077 2408342
Jan-2018 73046859 0 6369696 6369696 0
Feb-2018 11991322 0 1066504 1066504 0
Mar-2018 105063822 0 9495120 9495120 0
Apr-2018 43945 0 6152 6152 0
Sep-2018 662887 0 50340 50340 0
478554419 0 45945068 45945068 3291302

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Aug-17 1,96,50,860 0 27,51,120 27,51,120 0
Sep-17 4,20,58,320 0 54,48,758 54,48,758 0
Oct-17 1,96,46,168 19,07,272 8,39,648 8,39,648 0
Nov-17 13,22,74,018 39,84,825 1,03,26,468 1,03,26,468 0
Dec-17 6,86,33,439 11,40,808 50,91,046 50,91,046 0
Jan-18 7,40,53,320 23,29,190 55,23,965 55,23,965 0
Feb-18 29,81,219 2,34,063 1,51,278 1,51,278 0
Mar-18 10,84,08,541 1,64,80,487 15,16,525 15,16,525 0
Apr-18 1,97,800 0 17,802 17,802 0
TOTAL 46,79,03,685 2,60,76,645 3,16,66,610 3,16,66,610 0

Page 139 of 201

 B2B Supply as per GSTR-1
Month Taxable Value IGST CGST SGST/UTGST Cess
Aug-17 19650860 0 2751120 2751120 0
Sep-17 42058320 0 5448758 5448758 0
Oct-17 19646168 1907272 839648 839648 0
Nov-17 132274018 3984825 10326468 10326468 0
Dec-17 68633439 1140808 5091046 5091046 0
Jan-18 74053320 2329190 5523965 5523965 0
Feb-18 2981219 234063 151278 151278 0
Mar-18 108408541 16480487 1516525 1516525 0
TOTAL 467705885 26076644 31648808 31648808 0

9.2.27 M/s Star Line Trading Company (08CTGPP5979J1ZS) having principal place of
business at Shop No-27, Royal City, Hatoz Mode, Sirsi Road, Jaipur, Rajasthan, 302012: The
firm found registered in the legal name of Shri Vijay Singh Panwar and is a proprietary firm.

During the course of search on 28.02.2019 at the residential premises of Shri Vijay Singh
Panwar, 400, JP Colony, Shastri Nagar, Jaipur, no documents relating to M/s. Starline Trading
Company was found.

Similarly, during search proceedings done at the principal palce of business of above firm i.e.
Shop No-27, Royal City, Hatoz Mode, Sirsi Road, Jaipur, Rajasthan, 302012 on 28.02.2019,no
documents/things were found in the said shop.

Statement of Shri Vijay Singh Panwar S/o Shri Hanuman Singh Panwar resident of 400, J.P.
Colony, Sector 3, Shastri, Jaipur and proprietor of M/s Star Line Trading Compnay was
recorded on 28.02.2019, wherein he, inter alia, stated that he has no knowledge about the firm
M/s. Star Line Trading Company having GST Registration No. 08CTGPP5979J1ZS and he had
nothing to do with this firm; that his IDs have been misused. On being confronted upon the
Rent Deed dated 03.06.2017, he stated that he has no knowledge about this Rent Deed and he
has not signed the said Rent Deed. He also did not know the name of Shri Kapil Vijay and
witness Shri Raunak Jain and Shri Rajendra Singh appearing on the Rent Deed.

Shri Kapil Vijay in his statement dated 28.02.2019 abd 01.03.2019 admitted that the abovesaid
firm was created and operated by him by using IDs of Shri Vijay Singh Panwar for business of
trading of invoices/bills.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Star Line Trading Company
(08CTGPP5979J1ZS) has been taken from GST PORTAL as detailed below:

ITC Availed as per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 15,59,513 15,59,513 0
Aug-17 8,75,000 44,16,479 44,16,479 0
Sep-17 23,74,939 34,96,851 34,96,851 0
Oct-17 0 40,04,356 40,04,356 0
Nov-17 0 61,14,063 61,14,063 0
Dec-17 0 14,90,871 14,90,871 0
Jan-18 0 16,44,530 16,44,530 0
Feb-18 0 15,10,895 15,10,895 0
Mar-18 0 67,97,016 67,97,016 0
Apr-18 0 0 0 0
May-18 0 0 0 0
Jun-18 0 0 0 0
Jul-18 8,25,98,373 0 0 0
TOTAL 8,58,48,312 3,10,34,574 3,10,34,574 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 22392932 0 2573339 2573339 0
Aug-2017 Not avaibale
Sep-2017 Not avaibale
Page 140 of 201
 Oct-2017 34805431 0 3969050 3969050 0
Nov-2017 58743821 0 6907418 6907418 0
Dec-2017 27323036 0 1691726 1691726 0
Jan-2018 20541663 0 1562660 1562660 0
Feb-2018 19146792 0 1360260 1360260 0
Mar-2018 86257660 0 7435333 7435333 98571
Apr-2018 11509 0 1036 1036 0
May-2018 Not avaibale
Jun-2018 Not avaibale
Jul-2018 Not avaibale
Aug-2018 Not avaibale
Sep-2018 1184019 0 92549 92549 0
270406862 0 25593371 25593371 98571

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 1,53,57,959 0 15,66,534 15,66,534 0
Aug-17 2,20,18,869 0 16,39,623 16,39,623 0
Sep-17 3,73,51,937 0 44,09,901 44,09,901 0
Oct-17 5,31,44,550 0 69,46,946 69,46,946 0
Nov-17 4,60,90,232 0 57,72,995 57,72,995 0
Dec-17 4,57,41,115 0 23,71,498 23,71,498 0
Jan-18 76,69,080 0 3,41,861 3,41,861 0
Feb-18 1,99,26,051 24,97,376 2,40,460 2,40,460 0
Mar-18 9,07,80,297 1,62,12,990 24,828 24,828 0
Apr-18 0 0 0 0 0
May-18 0 0 0 0 0
Jun-18 0 0 0 0 0
Jul-18 0 0 0 0 0
TOTAL 33,80,80,090 1,87,10,366 2,33,14,646 2,33,14,646 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-17 23527205 0 2654862 2654862 0
Aug-17 22018869 0 1639623 1639623 0
Sep-17 37351937 0 4409901 4409901 0
Oct-17 53144550 0 6946945 6946945 0
Nov-17 46090232 0 5772995 5772995 0
Dec-17 45741115 0 2371498 2371498 0
Jan-18 7669080 0 341861 341861 0
Feb-18 19926051 2497376 240460 240460 0
Mar-18 90780297 16212990 24848 24848 0
Apr-18 0 0 0 0 0
May-18 0 0 0 0 0
Jun-18 0 0 0 0 0
TOTAL 346249335 18710366 24402993 24402993 0

9.2.28 M/s Vinayak Sales Corporation (08ADJPL5265G1ZC) having principal place of

business at Shop No 30, Sunrise City, Niwaru, Jhotwara, Jaipur, Rajasthan, 302012: The firm
found registered in the legal name of Shri Shrawan Lal and is a proprietary firm.

In the GST registration of above said firm, bank account no. 701300301001244 of Vijay Bank,
Vidhyadhar Nagar, Jaipur was declared which was actually the account opend in the name of
M/s Ganesh Traders, Plot No.-163, Shree Ramnpuri, Jhotwara, Jaipur City, Jaipur, 302012 (one
of the firms created and operated by Shri Kapil Vijay and Shri Mohit Vijay).
On examination of the documents obtained from the Bank in respect of above firm’s Account
Number 3555002100035616 opened in Punjab National Bank, it is found that the mobile number
in the Account Opening form was given as 9950813849 which was used by Shri Kapil Vijay.

In the GST registration of above firm a rent agreement found uploaded which was executed
between between Shrawan Lal Mehra s/o Shri Jeturam Mehra and Shri Gajendra Singh

Page 141 of 201

Shekhawat. Therefore, Statement of Shri Gajendra S/o Shri Richpal Singh resident of 3A,
Chand Bihari Nagar, Khatipura, Ward No. 9, Jaipur was recorded under section 70 of the CGST,
Act, 2017 wherein he, inter alia, on being confronted upon the GSTIN No.08ADJPL5265G1ZC in
respect of M/s. Vinayak Sales Corporation and copy of the rent deed between Shrawan Lal
Mehra s/o Shri Jeturam Mehra and Shri Gajendra Singh Shekhawat, stated that the shop at
address 30, Sunrise City, Niwaru, Jhotwara, Jaipur-302012 was his own shop and the said rent
deed between him and Shrawan Lal Mehra is false. He also stated that someone has misused
his electricity Bill and executed false rent deed as the signature on the rent deed is not his
signature. He also informed that he neither given this premise to Shri Shrawan Lal Mehra nor
the firm named Vinayak Sales Corporation functioned from the above address i.e. Shop No 30,
Sunrise City, Niwaru, Jhotwara, Jaipur, Rajasthan, 302012.

Shri Kapil Vijay in his statement dated 27.09.2022 stated that registration of the said firm i.e.
M/s Vinayak Sales Corporation was done by Shri Shakti Singh, Khatipura, Jaipur and after
registration process Shri Shakti handover this firm to him. Shri Kapil Vijay also accepted that
the said firm never physically existed and operated from the above said premises and that a
bank account having no. 3555002100035616 in Punjab National Bank, Shashtri Nagar, Jaipur
was opened by him wherein he mentioned his mobile no. 9950813849 so that all the transactions
can easily be handled by him without knowledge of the Proprietor.
From the above it appears that Shri Kapil Vijay used to get the regisartion of firms from other
persons but he intentionally used to mention his mobile number in the various departments so
that trasnsaction in such firm can be done easily by him.
The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Vinayak Sales Corporation
(08ADJPL5265G1ZC) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Apr-18 0 0 0 0
May-18 0 3,28,625 3,28,625 0
Jun-18 5,05,74,749 0 0 0
TOTAL 50574749 328625 328625 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
May-2018 3651390 0 328625 328625 0
Jun-2018 1341181 0 120329 120329 0
Jul-2018 13575001 0 1416917 1416917 0
Aug-2018 12663346 0 1517388 1517388 0
Sep-2018 14018091 0 1261629 1261629 0
Oct-2018 83590291 14168613 2034483 2034483 0
Nov-2018 Not avaibale
Dec-2018 25129086 0 2373503 2373503 0
Jan-2019 1346386 0 121175 121175 0
155314771 14168613 9174049 9174049 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Apr-18 0 0 0 0 0
May-18 36,82,240 6,62,803 0 0 0
Jun-18 0 0 0 0 0
TOTAL 3682240 662803 0 0 0
B2B Supply as per GSTR-1
Month Taxable Val IGST CGST SGST/UTGST Cess
Apr-18 0 0 0 0
May-18 36,82,240 6,62,803 0 0 0
Jun-18 79,21,200 14,25,816 0 0 0
Jul-18 1,21,25,856 19,68,287 3,04,164 3,04,164 0
Aug-18 85,60,200 13,41,984 3,39,066 3,39,066 0
Sep-18 1,15,27,151 20,74,887 0 0 0
Oct-18 1,78,20,336 30,22,358 6,21,983 6,21,983 0
Nov-18 3,42,92,116 38,31,002 13,77,500 13,77,500 0
Page 142 of 201
 Dec-18 1,44,63,880 33,90,317 89,473 89,473 0
Jan-19 1,25,94,780 0 11,33,530 11,33,530 0
Feb-19 40,57,195 0 3,54,920 3,54,920 0
TOTAL 127044954 17717454 4220636 4220636 0

9.2.29 M/s Vishnu International (08GHNPS1415M1ZQ) having principal place of business

at F-401, Aasam Group Sociaty, Sector No.4, Vidhyadhar Nagar, Jaipur, Rajasthan, 302023:
The firm found registered in the legal name of Shri Vishnu Singh and is a proprietary firm. In
the GST registration of said firm mobile no. 9414867183 found mentioned which was used by
Shri Kapil Vijay.

In the GST registration of above said firm, bank account no. 001205502146 of ICICI Bank, C-99,
Shreeji Towers, Subhash Marg, Near Ahimsa Circle, C Scheme, Jaipur-302001 was declared. On
examination of the documents obtained from the Bank in respect of above account it is found
that the said account was in the name of firm M/s Neelkanth Trading Corporation (one of the
firms created and operated by Shri Kapil Vijay and Shri Mohit Vijay) and mobile number given
in Account Opening form is 9414867183, which was used by Shri Kapil Vijay.
During search proceedings done under Panchnama dated 06.06.2019 drawn at the premises of
M/s Vishnu International (08GHNPS1415M1ZQ) having principal place of business at F-401,
Aasam Group Sociaty, Sector No.4, Vidhyadhar Nagar, Jaipur it came to notice that it is a
residential premise and presently Shri Deepak Sharma is residing on rental basis since Feb-
2018. Shri Deepak Sharma informed that Smt Vimla Devi W/o Shri On Prakash Sharma is
owner of the said premises. Shri Om Prakash Sharma joined the search proceedings and that
they have never entered with any rent agreement with any Shri Vishnu Singh, Proprietor of
M/s Vishnu International and no such firm existed there. He confirmed that the said premise is
a residential premises and no business activity took place from the said premises. Shri Om
Prakash Sharma also told that the said rent agreement id false and someone fraudulently used
their address in GST registration as well as name of his wife. No documents related to Shri
Vishnu Singh or M/s Vishnu International were found in the search proceedings.

Shri Kapil Vijay in his statement dated 27.09.2022 accpeted that GST Registration of the firms
M/s Vishnu International was done by Shri Praveen Jangir, Ladnu, Nagaur (who also indulged
in business of issuing bill without supply of goods) and after registration, Shri Praveen Jangir
handover this firm to him. Shri Kapil Vijay also admitted that the abovesaid firm never existed
and operated from the abovesaid premise, though all the transaction in the said firm was being
done and handled by him.
The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Vishnu International
(08GHNPS1415M1ZQ) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jul-17 0 15,38,451 15,38,451 0
Aug-17 0 0 0 0
Sep-17 0 0 0 0
Oct-17 0 0 0 0
Nov-17 0 0 0 0
Dec-17 0 0 0 0
Jan-18 0 0 0 0
Feb-18 30,88,270 0 0 0
TOTAL 3088270 1538451 1538451 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-2017 10988936 0 1538451 1538451 0
10988936 0 1538451 1538451 0

Outward supply as per GSTR-3B

Page 143 of 201

 Month Taxable Val IGST CGST SGST/UTGST Cess
Jul-17 1,10,29,537 0 15,44,135 15,44,135 0
Aug-17 0 0 0 0 0
Sep-17 0 0 0 0 0
Oct-17 0 0 0 0 0
Nov-17 0 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 0 0 0 0 0
Feb-18 0 0 0 0 0
TOTAL 11029537 0 1544135 1544135 0

B2B Supply as per GSTR-1

Month Taxable Val IGST CGST SGST/UTGST Cess
Jul-17 11029537 0 1544135 1544135 0
Aug-17 0 0 0 0 0
Sep-17 0 0 0 0 0
Oct-17 0 0 0 0 0
Nov-17 0 0 0 0 0
Dec-17 0 0 0 0 0
Jan-18 0 0 0 0 0
TOTAL 11029537 0 1544135 1544135 0

9.2.30 M/s Varsha Enterprises (08DYEPK5002B1ZZ) having principal place of business at

Shop No.-7, Riddhi Nagar, Panchyawala, Jaipur, Rajasthan, 302034: The firm found registered
in the legal name of Shri Rahul Kaloya and is a proprietary firm. In the GST registration of said
firm mobile no. 9950813849 found mentioned which was used by Shri Kapil Vijay.

In the GST registration of above firm the bank account no. declared is 23501551903 of ICICI
Bank, Jaipur and signed scanned copy of Cheque no. 076700 of account no. 0230501551903 was
found uploaded.

It may be seen that during investigation, KYC of above said bank account was obtained from
which it is found that the said account no. 023501551903 was opened in the name Shri Rajendra
Tailor under whose proprietorship firm M/s Shankar Lal Rajendra Kumar Sons (one of the
firms in this case created by Shri Kapil Vijay) was created by Shri Kapil Vijay. Shri Kapil Vijay
has admitted the said facts in his statement dated 21.09.2022 & 27.09.2022.

On examination of said cheque leaf found uploaded in GST registration of M/s Varsha
Enterprises it is noticed that some Rahul Kaloya has signed it which indicates that this account
is not used by Shri Rajendra Tailor.

Statement of Shri Rahul Kaloya, Proprietor of M/s Varsha Enterprises was recorded on
29.05.2019 he inter-alia stated that he has been working in M/s Instacart Private Limited since
last 4 years and did not know about M/s Varsha Enterprises (08DYEPK5002B1ZZ), Shop No.-7,
Riddhi Nagar, Panchyawala, Jaipur, Rajasthan, 302034; that he signed few documents on the
request of his fried named Sahil to reduce rate of ineterst of his housing loan and also handed
over his IDs and Photo for said purpose. Shri Rahul Kaloya stated that his loan did not get
transferred in another bank and since then he did not talked him; that his IDs have been misued
for taking registration of above said firm.

Shri Kapil Vijay in his statement dated 27.09.2022 accepted that the said firm named M/s
Varsha Enterprises, (GSTIN-08DYEPK5002B1ZZ) was opened by him under the proprietorship
of Shri Rahul Kaloya by using his IDs such as PAN, Aadhar, Photo etc.; that the abovesaid firm
was opened by him by declaring its principal place of business at Shop No.-7, Riddhi Nagar,
Panchyawala, Jaipur, Rajasthan-302034 without consent of landowner i.e. Shri Chhotu Lal. Shri
Kapil Vijay also admitted that rent agreement prepared for this firm was prepared by him and
that the said firm never physically existed and operated from the abovesaid premises, though
he decided and handled all the business transactions of the said firm.

Page 144 of 201

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Varsha Enterprises
(08DYEPK5002B1ZZ) has been taken from GST PORTAL as detailed below:

No GSTR-1 and GSTR-3B retruns were filed.

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2019 352775 0 23133 23133 0
Feb-2019 40454 0 3641 3641 0
Total 393230 0 26774 26774 0

9.2.31 M/s Shree Janaknandan Traders Private limited, B-25 A, Alankar Plaza Central Spine,
Vidhyadhar Nagar, Japiur:

Shri Kapil Vijay also created a company in the name of Shree Janaknandan Traders Private
limited, B-25 A, Alankar Plaza Central Spine, Vidhyadhar Nagar, Japiur under the Directorship
of Shri Sita Ram Falod and Shri Virendra Singh Chaudhary. During search of the residential
premises of Shri Kapil Vijay on 28.02.2019, rubber stamp of this firm was recovered.

On examination of the KYC of the firm’s Account Number 023505501555 opened in

ICICI, Vaishali Nagar, Jaipur it is found that the mobile number in the Account Opening form
was given as 8829088555 which was used by Shri Kapil Vijay.

During investigation, statement of Shri Virendra Singh Choudhary (Director of M/s Shree
Janaknandan Traders Private limited), resident of C-4, Hathi Babu Marg, Bani Park, Jaipur was
recorded on 24.04.19 under Section 70 of the CGST Act, 2017 wherein he, inter alia stated that :

i. he is having only one shop at his residence C-4, Hathi Babu Marg, Bani Park, Jaipur,
apart from this, he is not having any other firm/company; he came to know about the
company Shree Janaknandan Traders Private Limited when he received a notice from
the VAT department in respect of the company; the mobile number given for the
company is 9950813849, which is used by Shri Kapil Vijay; he stated that he met Shri
Kapil Vijay with his friend Shri Sitaram Falod for obtaining loan; Shri Kapil has taken
their IDs and got their signatures on various forms for loan purpose; Kapil also took
Rs.10,000/- each on account of expenditures to be incurred for processing of loan; when
he got notice from VAT, he met Kapil Vijay and asked about the company, Kapil Vijay
told him that he created the company to obtain loan and now the company has been
closed; in case of any liability of the company he (Kapil) will bear; he has nothing to do
with this company and he has not opened any company.

ii. that he knew both Shri Kapil Vijay and Shri Mohit Vijay. Shri Mohit Vijay earlier resided
at Shastri Nagar with his father Shri Jeevan Lal Vijay; that he knew Shri Jeevan Lal and
through Shri Jeevan Lal he knew Shri Mohit Vijay; thata he met Shri Kapil Vijay through
his friend Shri Sitaram Falod; that Shri Mohit Vijay is brother-in- law of Shri Kapil Vijay.

iii. that he did not know about the address B-25 A, Alankar Plaza, Central Spine,
Vidhyadhar Nagar, Jaipur; that Shri Kapil Vijay has taken his signature on many
documents, in these documents there were bank stamp paper also; that Shri Kapil Vijay
has used the stamp paper for executing fake rent deed for the premises; that he neither
had any relation with the address nor did he work at the given address.

iv. On being confronted upon the KYC of the Bank Account number 023505501555 of Shree
Janaknandan Traders Private Limited opened in ICICI Bank, Branch Vaishali Nagar,
Jaipur, stated that he has not opened this account and he has not visited the said Bank.
He has not signed in the form for opening the bank account. This account has been
opened by Shri Kapil Vijay and operated by him.

During investigation, statement of Shri Sitaram Falod s/o Shri Jagdish Narayan (Director of
M/s Shree Janaknandan Traders Private limited), resident of 95, Shakti Nagar, Niwaru Road,

Page 145 of 201

Jhotwara, Jaipur, was recorded on 24.04.2019 under section 70 of the CGST Act, 2017 wherein
he, inter alia stated that-

i. he is doing service in private sector; he came to know since last six months that there is a
firm in the name of Shree Janaknandan Traders Private Limited in his and his friend
Shri Virendra Singh Choudhary’s name, when they received a notice from the VAT
department in respect of the company; the mobile number given for the company is
9950813849, which is of Shri Kapil Vijay; that his village is Banwada, which is near to
Shri Ram Kalyan Vijay’s village Peeplu; he came to know that his son Shri Kapil Vijay is
CA and his friend Shri Virendra Singh Choudhary due to debt wanted loan, so for the
purpose of getting loan he met Shri Kapil Vijay; he also wanted loan to start work; Shri
Kapil Vijay has taken their IDs and got their signatures on various forms for loan
purpose; Kapil Vijay also took Rs.10,000/- each on account of expenditures to be
incurred for processing of loan; when he got notice from VAT, he met Shri Kapil Vijay
and asked about the company, Shri Kapil Vijay told him that he created the company to
obtain loan and now the company has been closed; in case of any liability of the
company he (Kapil) will bear; he also met Shri Ram Kalyan who also said the same
things; he has nothing to do with this company and he has not opened any company
with this name.

ii. that he knew both Shri Kapil Vijay and Shri Mohit Vijay; that he knew Shri Ram Kalyan
since 15-20 years; that he knew Shri Kapil Vijay since his childhood but came in cantact
only for taking loan; that Shri Ram Kalyan has come to Jaipur only in last 4-5 years,
earlier he was having shop of watches in Peeplu village. Shri Mohit Vijay is brother-in-
law of Shri Kapil Vijay but he did not know him personally.

iii. that he did not know about the address B-25 A, Alankar Plaza, Central Spine,
Vidhyadhar Nagar, Jaipur. Shri Kapil Vijay has taken his signature on many documents,
in these documents there were bank stamp paper also. He has used the stamp paper for
executing fake rent deed for the premises. He neither had any relation with the address
nor did he work at the given address.

iv. on being confronted upon the KYC of the Bank Account number 023505501555 of Shree
Janaknandan Traders Private limited opened in ICICI Bank, Branch Vaishali Nagar,
Jaipur, stated that he has not opened this account and he has not visited the said Bank.
He has not signed in the form for opening the bank account. This account has been
opened by Shri Kapil Vijay and operated by him.

On going through the bank statement of Bank Account number 023505501555 of Shree
Janaknandan Traders Private Limited, it is revealed that huge amount is received and
transferred from this account to various firms mentioned above and to Shri Kapil Vijay, Shri
Mohit Vijay and other family member whereas this firm is not registered in GST. It is evident
that Shree Janaknandan Traders Private Limited has been created by Shri Kapil Vijay with the
sole motive to shell/ give cover to his illegal transaction which was generated in the paper
firms created by him, through this company.

On examination of bank statement of Bank Account number 023505501555 of Shree

Janaknandan Traders Private Limited, it is observed that from this account, Rs.5000/-, was
transferred to Shri Soraj Jat in the saving bank account no.128888100000056 in Bank of Baroda,
Peeplu on 21.12.2017 as discussed above. It is pertinent to mention that in the name of Shri Soraj
Jat, a firm namely M/s. Green Leaves Enterprises has been created. The receipt of Rs.5000/-
from Shri Kapil Vijay has been confirmed by Shri Soraj Jat in his statement dated 12.04.2019.
Shri Kapil Vijay also in his statement dated 27.09.2022 accpted that the aforesaid account was
being used by him for rotation of fund or doing monetory trasnation with reference to firm
created and operated by him.

9.2.32 M/s Ganesh Traders (GSTIN - 08JHVPS1072R1Z0) having principal place of business
at Plot No - 163, Shree Ramanpuri, Jhotwara, Jaipur, Rajasthan, 302012 -
Page 146 of 201
The firm found registered in the legal name of Shri Durg Singh and is a proprietary firm. The
said firm found to be registered on the same address on which another firm M/s Ganesh
Tradres (08CNHPA8115Q1ZM) was registered. The Bank Account Number mentioned in GST
registration of above firm is 916010011149647 of Axix Bank, Branch Vidhyadhar Nagar, Jaipur
which was also used in M/s Ganesh Tradres (08CNHPA8115Q1ZM). Print outs of GSTR-3B
data (sent by Shri Kapil Vijay to Shri Nitin Kumar Jain via e-mail) were found in the documents
seized from the business premises of Shri Nitin Kumar Jain at the time of search dated
28.02.2019 and Shri Nitin Kumar Jain in his statement dated 18.03.2019 and 08.09.2022 stated
that GST invoices and GSTR-3B data in return format of the said firm were sent to him by Shri
Kapil Vijay.

Search at Plot No.-163, Shree Ramnpuri, Jhotwara, Jaipur City, Jaipur, Rajasthan, 302012
was carried out on 06.06.2019 and prcodeeings were recorded under panchnama in the
presence of premise-owner Shri Heer Singh and two independent witnesses wherein no
documents/things were found and Shri Heer Singh informed that he never let-out his premises
to anyone.

Shri Kapil Vijay admitted in his dtatement dated 27.09.2022 that he sent data related to
the firm M/s Ganesh Traders (GSTIN - 08JHVPS1072R1Z0) to file GST returns to Shri Nitin
Kumar Jain; that GST registration of this firm was done by Shri Shakti Singh and after
registration Shri Shakti Singh handover these firms to him (Shri Kapil Vijay). The GSTR-1M,
GSTR-2A and GSTR-3B data of the said firm M/s Gnaesh Traders (08JHVPS1072R1Z0) has been
taken from GST Portal as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Jan-18 0 26,50,222 26,50,222 0
Feb-18 0 24,82,383 24,82,383 0
Mar-18 0 19,71,105 19,71,105 0
Apr-18 0 20,87,831 20,87,831 0
May-18 0 30,23,025 30,23,025 0
Jun-18 0 0 0 0
Jul-18 0 1,82,120 1,82,120 0
TOTAL 6176540 13935137 13935137 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2018 483128 0 43482 43482 0
Feb-2018 1026660 0 92399 92399 0
Mar-2018 74186847 0 7032178 7032178 0
Apr-2018 12877650 0 1116826 1116826 342601
May-2018 47641201 0 4168748 4168748 967325
Jun-2018 Not avaibale
Jul-2018 2023560 0 182120 182120 0
Aug-2018 580713 0 52264 52264 0
138819759 0 12688018 12688018 1309926

Outward supply as per GSTR-3B

Month Taxable Val IGST CGST SGST/UTGST Cess
Jan-18 2,94,60,538 46,19,318 3,41,789 3,41,789 0
Feb-18 2,42,75,476 43,41,107 2,94,887 2,94,887 0
Mar-18 2,06,85,540 24,43,935 7,15,436 7,15,436 0
Apr-18 2,45,13,971 0 20,94,471 20,94,471 0
May-18 3,49,48,474 0 30,30,443 30,30,443 0
Jun-18 0 0 0 0 0
Jul-18 20,32,800 3,65,904 0 0 0
TOTAL 13,59,16,799 1,17,70,264 64,77,026 64,77,026 0

B2B Supply as per GSTR-1

Month Taxable Val IGST CGST SGST/UTGST Cess
Mar-18 7,22,77,665 1,10,62,216 1330233.86 1330233.86 0
Apr-18 2,45,13,971 0 20,94,471 20,94,471 0

Page 147 of 201

May-18 3,49,48,474 0 30,30,443 30,30,443 0
Jun-18 0 0 0 0 0
Jul-18 2032800 365904 0 0 0
TOTAL 133772909 11428120 6455148 6455148 0

9.2.33 M/s Jyoti Traders (08EYAPS9712K1ZU) having principal place of business at S- 32,
Central Spine, Vidhayadhar Nagar, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Dinesh Sahu and is a proprietary firm. The
Bank account Number mentioned in GST registration is 916020052702064 of Axis Bank,
Vidhyadhar Nagar Branch. The same bank account number is also mentioned in the GST
registration of the firm M/s Manhor Sales Agency (created andoperated by Shri Kapil Viijay).
On examination of the KYC of the Bank Account Number in Axis Bank, it is found that the
mobile number in the Account Opening form was given as 9414867183 which was used by Shri
Kapil Vijay.

Shri Nitin Kumar Jain in his statement dated 18.03.2019 stated that the said firm’s GST
registration was taken in the name of Shri Dinesh Sahu and documents for registration were
provided by Shri Kapil Vijay. He also stated that Nil GST returns of said firms was uploaded by
him on the basis of information provided by Shri Kapil Vijay.

During physical verification of the declared registered premises i.e. S- 32, Central Spine,
Vidhayadhar Nagar, Jaipur, Rajasthan, 302012 on 30.09.2022, it is seen that the declared address
is incomplete as there are many towers in ‘Central Spine, Vidhyadhar Nagar’ and in this
address tower name is not mentioned, further on being inquired to the nearby towers in Central
Spine the firm M/s Jyoti Traders found non-existent.

Shri Kapil Vijay admitted in his statement dated 27.09.2022 that he sent the data to Shri
Nitin Kumar Jain related to the firm M/s Jyoti Traders (GSTIN - 08EYAPS9712K1ZU); that the
firm M/s Jyoti Traders was opened under the proprietorship of Shri Dinesh Sahu by him for
the purpose of trading of invoices. From the data available with GST Portal, it is gathered that
GSTR-1 & GSTR-3B returns were filed with Nil value.

9.2.34 M/s Pooja Steels (GSTIN - 08CLSPG9894D1ZC) having principal place of business at
Sunrise City, Niwaru, Jhotwara Road, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Aadarsh Gehlot and is a proprietary firm.
Shri Nitin Kumar Jain in his statement 18.03.2019 stated that the said firm is related to Shri
Kapil Vijay, but he was not able to provide GSTIN of the firm at that time. Later, in his
statement dated 08.09.2022, he provided GSTIN of M/s Pooja Steels as 08CLSPG9894D1ZC.

The said firm is registered at Sunrise City, Niwaru, Jhotwara Road, Jaipur, Rajasthan,
302012; in the GST registration copy of electricity bill of K No 210525025757 of Shri Gajendra
Singh Shekhawat S/o Shri Richhpal Singh mentioning address as No. 30, Sunrise City, NIwaru,
Jhotwara and rent agreement which was executed between between Shri Aadarsh Gehlot S/o
Shri Parameshwar Gehlot and Shri Gajendra Singh Shekhawat S/o Shri Richhpal Singh found
uploaded. On the same address another firm related to Shri Kapil Vijay i.e. M/s Vinayak Sales
Corporation (GSTIN-08ADJPL5265G1ZC) is also registered. Statement of Shri Gajendra Singh
Shekhawat, resident of 3A, Chand Bihari Nagar, Khatipura, Ward No. 9, Jaipur; was recorded
under section 70 of the CGST, Act, 2017 wherein he, inter alia, stated that that someone has
misused his electricity Bill and executed false rent deed.

The bank account no. 60029729976 found mention is said GSTIN is common with the
bank account mentioned in the GST registration details of M/s Dev Sales (GSTIN -
08CHZPG7920B1Z3) which is also a related firm to Shri Kapil Vijay.

Further Shri Kapil Vijay in his statement dated 27.09.2022 admitted that he sent data
related to the firm M/s Pooja Steels (GSTIN - 08CLSPG9894D1ZC) to file GST returns to Shri
Nitin Kumar Jain; that GST registration of this firms was done by Shri Shakti Singh and after

Page 148 of 201

registration Shri Shakti Singh handover these firms to him (Shri Kapil Vijay). The GSTR-1M,
GSTR-2A and GSTR-3B data of the said firm has been taken from GST Portal as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Feb-18 0 0 0 0
Mar-18 0 0 0 0
Apr-18 0 0 0 0
May-18 0 2,76,447 2,76,447 0
TOTAL 0 276447 276447 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
May-2018 3071630 0 276447 276447 0
Jun-2018 Not avaibale
Jul-2018 Not avaibale
Aug-2018 1675800 0 150822 150822 0
4747430 0 427269 427269 0

Outward supply as per GSTR-3B

Month Taxable Val IGST CGST SGST/UTGST Cess
Feb-18 0 0 0 0 0
Mar-18 0 0 0 0 0
Apr-18 0 0 0 0 0
May-18 30,96,640 5,57,395 0 0 0
Total 30,96,640 5,57,395 0 0 0

B2B Supply as per GSTR-1

Month Taxable Val IGST CGST SGST/UTGST Cess
Feb-18 0 0 0 0 0
Mar-18 0 0 0 0 0
Apr-18 0 0 0 0 0
May-18 30,96,640 5,57,395 0 0 0
Total 30,96,640 5,57,395 0 0 0

9.2.35 M/s Radhika Marble And Granite (GSTIN - 08EPDPK8180R1ZZ) having principal
place at Plot No. A-20, Kamla Nagar, Meenawala, Sirsi Road, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Pawan Kumar Khatik and is a proprietary
firm. Shri Nitin Kumar Jain in his statement dated 28.02.2019 informed that said firm is of Shri
Kapil Vijay. In the GST registration of the firm, mobile number 9950813849 was
foundmentioned which was used by Shri Kapil Vijay. The said firm is found registered on the
same address as mentioned in another firm of Shri Kapil Vijay i.e. M/s Balaji Trading Company
(GSTIN-08ILLPS1109E1ZZ).

In the GST registration of said firm, Bank Account No. 0230501551903 mentioned is
which is same as mentioned in M/s Balaji Trading Company. The Bank KYC of Account
No.0230501551903 has been sought and it is found that the said account was opened in the
name of Shri Rajendra Tailor under whose proprietorship M/s Shankar Lal Rajendra Kumar &
Sons (GSTIN-08AVVPT9767D1ZI, already covered in complaint) was created by Shri Kapil
Vijay.

Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the firm M/s Radhika
Marble and Granite (GSTIN - 08EPDPK8180R1ZZ) is related to him and this firm was created
and operated by him. The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been
taken from GST Portal as detailed below -

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Feb-18 0 4,39,634 4,39,634 0
Mar-18 0 16,86,864 16,86,864 0

Page 149 of 201

 Apr-18 0 50,38,924 50,38,924 0
May-18 0 40,76,315 40,76,315 0
Jun-18 0 0 0 0
Total 0 11241737 11241737 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Feb-2018 2904484 0 261404 261404 0
Mar-2018 20723271 0 1865094 1865094 0
Apr-2018 83402490 0 7506224 7506224 0
May-2018 119297152 0 10730463 10730463 0
Total 226327397 0 20363186 20363186 0

Outward supply as per GSTR-3B

Month Taxable Val IGST CGST SGST/UTGST Cess
Feb-18 49,27,883 0 4,43,509 4,43,509 0
Mar-18 1,88,97,969 0 17,00,817 17,00,817 0
Apr-18 5,61,31,270 0 50,51,814 50,51,814 0
May-18 4,53,03,800 3,73,338 38,84,372 38,84,372 0
Jun-18 1,88,000 33,840 0 0 0
Total 12,54,48,922 4,07,178 1,10,80,512 1,10,80,512 0

B2B Supply as per GSTR-1

Month Taxable Val IGST CGST SGST/UTGST Cess
Feb-18 49,27,883 0 4,43,509 4,43,509 0
Mar-18 1,88,97,969 0 1700817.26 1700817.26 0
Apr-18 5,61,31,270 0 50,51,814 50,51,814 0
May-18 4,28,97,350 2,04,720 37,52,101 37,52,101 0
Jun-18 0 0 0 0 0
Total 12,28,54,472 2,04,720 1,09,48,242 1,09,48,242 0

9.2.36 M/s S.K. Corporation (GSTIN - 08AZRPS6688J1Z4) having principal place at

Chaudhary Mohalla, Namdev Chowk, Sanganer, Jaipur, Rajasthan, 302029:

The firm found registered in the legal name of Shri Nand Kishore Sopra and is a proprietary
firm. Shri Nitin Kumar Jain in his statement dated 18.03.2019 stated that the said firm’s GST
registration was taken in the name of Shri Nand Kishore Sopra and documents for registration
were provided by Shri Kapil Vijay. He also stated that Nil GST returns of said firm was
uploaded by him on the basis of information provided by Shri Kapil Vijay.

In the GST registration of above said firm bank account no. 023501551903 of ICICI Bank,
Vaishali Nagar, Jaipur was declared. During investigation, KYC of above said bank account
was obtained from which it is found that the said account no. 023501551903 was opened in the
name Shri Rajendra Tailor under whose proprietorship firm M/s Shankar Lal Rajendra Kumar
Sons (one of the firms in this case created by Shri Kapil Vijay) was created by Shri Kapil Vijay.

Further, Statement of Shri Nand Kishore Sopra, declared Proprietor of M/s S.K.
Corporation (08AZRPS6688J1Z4) was recorded on 30.09.2022 under Section 70 of the CGST Act,
2017; wherein he inter-alia stated that he is engaged in the business of block-printing since 1990
and having a firm registered under GST as M/s Choudhary Handicrafts (GSTIN-08
AZRPS6688J2Z3) which is registered at Chaudhary Mohalla, Namdev Chowk, Sanganer, Jaipur,
Rajasthan, 302029; that apart from M/s Choudhary Handicrafts he does not have any other
firm. On being asked about the firm M/s S. K. Corporation (08AZRPS6688J1Z4) registered at
same address on his PAN, he stated that someone might have misused his PAN and the firm
M/s S.K. Corporation, is not related to him.

Further, Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the firm M/s
S.K. Corporation was created and operated by him. From the data available with GST Portal, it
is gathered that no GST returns were filed in this firm.

Page 150 of 201

9.2.37 M/s Shyam Sales Corporation (GSTIN - 08GJCPK8373R1Z7) having principal place at
24, Sarvodaya Nagar, Harnathpura, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Monu Kumar and is a proprietary firm.
Print outs of GSTR-1 data (sent by Shri Kapil Vijay to Shri Nitin Kumar Jain via e-mail) were
found in the documents seized from the business premises of Shri Nitin Kumar Jain at the time
of search dated 28.02.2019 and Shri Nitin Kumar Jain in his statement dated 08.09.2022 stated
that data to file GSTR-1 return was sent to him by Shri Kapil Vijay.

Physical verification of the declared registered premises i.e. 24, Sarvodaya Nagar,
Harnathpura, Jaipur 302012 was done on 29.09.2022 and visit note prepared. During said
verification, it came to notice that Shri Surendra Singh Rathore is the owner of the said premises
since 2019. On being asked Shri Surendra Singh Rathore told that he purchased this property
from Shri Pradeep Sharma S/o Shri Netram Sharma in year 2019, he also provided mobile
number of Shri Pradeep Sharma i.e. 9950447872. During telephonic conversation with Shri
Pradeep Sharma, he informed that they have never given this premises on rent to anybody; on
being aksed about rent agreement between Shree Monu Kumar S/o Shri Bhola Das, resident of
Tarsan, Kharona Deeh, Muzaffarpur, Bihar and Shri Netram (father of Shri Pradeep Sharma)
and electricity bill found uploaded ni GST registration Shri Pradeep Sharma stated that they
neither they have executed any rent agreement with abovesaid person nor provided their
electricry bill to anyone for GST registration purpose and stated that someone has executed fake
rent agreement and mis-used their electricity bill fraudulently without their permission.

During examination of the Lenovo All-in-One system recovered from residence of Shri
Kapil Vijay dated 28.02.2019; tally data related to M/s Shyam Sales Corporation was found in
the said device wherein name of ‘Mohit’ was also mentioned against each entry in particulars
field.

Shri Kapil Vijay in his statement dated 27.09.2022 satted that he agrees with the facts mentioned
in statement/s of Shri Nitin Kumar Jain to the extent that he sent the data related to the firm
M/s Shyam Sales Corporation to file GST returns to him (Shri Nitin Kumar Jain). From all these
facts, it is evident that this firm was operated by Shri Kapil Vijay and Shri Mohit Vijay. The
GSTR-1M, GSTR-2A and GSTR-3B data of the said firm has been taken from GST Portal as
detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
May-18 0 57,79,647 57,79,647 0
Total 0 5779647 5779647 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
May-2018 95359069 0 8582316 8582316 0
Jun-2018 Not avaibale
Jul-2018 5126160 0 717662 717662 0
Aug-2018 3052800 0 427392 427392 0
Total 103538029 0 9727370.65 9727370.65 0

Outward supply as per GSTR-3B

Month Taxable Val IGST CGST SGST/UTGST Cess
May-18 6,45,76,336 0 58,11,870 58,11,870 0
6,45,76,336 0 58,11,870 58,11,870 0

B2B Supply as per GSTR-1

Month Taxable Val IGST CGST SGST/UTGST Cess
May-18 6,45,76,336 0 58,11,870 58,11,870 0
Jun-18 Not avaibale
Jul-18 Not avaibale
Aug-18 8251840 2310515 0 0 0
Total 7,28,28,176 23,10,515 58,11,870 58,11,870 0

Page 151 of 201

9.2.38 M/s Suresh Iron & Steel (GSTIN - 08JSAPS2666P1ZS) having principal place at Shop
No.-81, Gopi Nagar, Kalwar Road, Jhotwara, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Suresh Sharma and is a proprietary firm. In
the GST registration of the firm, mobile number 9950813849 was foundmentioned which was
used by Shri Kapil Vijay. Shri Nitin Kumar Jain in his statement dated 28.02.2019 stated that the
firm was opened by Shri Kapil Vijay.
In the GST registration of above said firm bank account no. 023501551903 of ICICI Bank,
Vaishali Nagar, Jaipur was found uploaded. During investigation, KYC of above said bank
account was obtained from which it is found that the said account no. 023501551903 was
opened in the name Shri Rajendra Tailor under whose proprietorship firm M/s Shankar Lal
Rajendra Kumar Sons (one of the firms in this case created by Shri Kapil Vijay) was created by
Shri Kapil Vijay.

Further, Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the firm M/s
Suresh Iron & Steel was created by him. From the data available with GST Portal, it is gathered
that no GST returns were filed in this firm.

9.2.39 M/s Neelkanth Trading Corporation (GSTIN - 08ACHPO7841G2ZA) having principal

place at Shop No.-7, Riddhi Nagar, Panchyawala, Jaipur, Rajasthan, 302034 –

The firm found registered in the legal name of Shri Rajendra Ojha and is a proprietary firm. In
the GST registration of the firm, mobile number 9950813849 was foundmentioned which was
used by Shri Kapil Vijay. Shri Nitin Kumar Jain in his statement dated 28.02.2019 stated that the
he got the firm M/s Neelkanth Trading Corporation (GSTIN - 08ACHPO7841G2ZA) for Shri
Kapil Vijay.

In the GST registration of above said firm, bank account no. 001205502146 of ICICI Bank,
C-99, Shreeji Towers, Subhash Marg, Near Ahimsa Circle, C Scheme, Jaipur-302001 was
declared. On examination of the documents obtained from the Bank in respect of above account
it is found that the said account was in the name of another firm with same trade name as M/s
Neelkanth Trading Corporation (GSTIN - 08AYIPB4652P1Z0), which is created and operated by
Shri Kapil Vijay. Bank KYC of Account No. 001205502146 of ICICI Bank obtained has been
obtained wherein mobile no. 9414867183 found mentioned, which was used by Shri Kapil Vijay.

Further, Shri Kapil Vijay in his statement dated 27.09.2022 admitted that the firm M/s
Neelkanth Trading Corporation (GSTIN - 08ACHPO7841G2ZA) was created by him. From the
data available with GST Portal, it is gathered that no GST returns were filed in this firm.

9.2.40 M/s Satyam Traders (GSTIN - 08DBYPR0362C1ZC) having principal place at Shop 7,
Riddhi nagar, Panchyawala, Jaipur, Jaipur, Rajasthan, 302034:

The firm found registered in the legal name of Shri Veerma Ram and is a proprietary firm. In
the GST registration of the firm mobile number 9950813849 was found mentioned which was
used by Shri Kapil Vijay. The said firm was opened on PAN-DBYPR0362C of Shri Veerma Ram.
Other firms on same PAN is M/s Laxmi Trading (GSTIN-08DBYPR0362C2ZB) which is created
and operated by Shri Mohit Vijay. This firm is included in the list of fake firms rlated to Shri
Kapil Vijay and Shri Mohit Vijay based on the mobile number mentioned in the GST
registration. From the data available with GST Portal, it is gathered that NIL GSTR-1 and GSTR-
3B returns filed for the period May-2018 to July-2018; data available for inward supply as per
GSTR-2A is mentioned below -

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2019 2400465 0 216042 216042 0
Feb-2019 2701939 0 243175 243175 0
Total 5102404 0 459216 459216 0

Page 152 of 201

9.2.41 M/s Shiv Shakti Traders (GSTIN - 07APWPT9803P1ZL) having principal place at G-
14 G/F, Ground Floor, KHNO 24/7/1 and 8/1/BLK, Laxmi Park Near Mal Office, New Delhi,
Delhi, 110041 –

The firm found registered in the legal name of Shri Shankar Lal Tak and is a proprietary firm.
In the GST registration of the firm mobile number 9950813849 was found mentioned which was
used by Shri Kapil Vijay. This firm is included in the list of fake firms related to Shri Kapil Vijay
and Shri Mohit Vijay based on the mobile number mentioned in the GST registration.

From the data available with GST Portal, it is gathered that NIL GSTR-1 for the month
December-2017 and NIL GSTR-3B returns filed for the period November-2017 to February-2018;
data available for inward supply as per GSTR-2A is mentioned below –

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jan-2019 2400465 0 216042 216042 0
Feb-2019 2701939 0 243175 243175 0
Total 5102404 0 459216 459216 0

On analysis of inward supplies as reflected in GSTR-2A returns, it is noticed that all the
invoices were issued by the fake firms of Shri Kapil Vijay and Shri Mohit Vijay namely M/s
Shankar Lal Rajendra Kumar Sons, M/s Maa Bhagwati Sales Corporation, M/s Guru Kripa
Traders, M/s Nanda Ram Dinesh Kumar & Sons, M/s Kanaram Begaram Enterprises and M/s
India Impex.

9.2.42 M/s Shiv Shakti Traders (GSTIN - 08APWPT9803P1ZJ) having principal place at
Shop No 27, II Floor, Royal City Hathoj Mod Sirsi Road, Jaipur, Rajasthan, 302034 –

The firm found registered in the legal name of Shri Shankar Lal Tak and is a proprietary firm.
In the GST registration of the firm mobile number 9950813849 was found mentioned which was
used by Shri Kapil Vijay. This firm is included in the list of fake firms related to Shri Kapil Vijay
and Shri Mohit Vijay based on the mobile number mentioned in the GST registration. From the
data available with GST Portal, it is gathered that no GST returns were filed in this firm.

9.2.43 M/s Jai Shankar Enterprises (GSTIN - 08IJHPS3325C1Z5) having principal place at
Plot No 67, Shekhawati Nagar, Vistar, Govindpura, Jhotwara, Jaipur, Rajasthan, 302012 –

The firm found registered in the legal name of Shri Hemendra Singh and is a proprietary firm.
During search proceedings at residence of Shri Mohit Vijay on 28.02.2019, a file having sale
invoices of the firm M/s Jai Shankar Enterprises (08IJHPS3325C1Z5) was recovered.

The said firm found to be registered on the same address i.e. Plot No 67, Shekhawati Nagar,
Vistar, Govindpura, Jhotwara, Jaipur, Rajasthan, 302012; on which another firm M/s Laxmi
Trading (08DBYPR0362C2ZB) was registered which is a fake firm related to by Shri Mohit
Vijay. During search at 67, Shekhawati Nagar Vistar, Govindpura, Jhotwara, Jaipur, Rajasthan,
302012, no such firm found existing at the declared registered premise and owner of the prmise
Shri Damodar Prasad Swami denied existence of any firm at that premise.

In the GST registration, mobile number mentioned as 8560858586 and email is mentioned as
[email protected], bank account is mentioned as 701300301001269 of Vijaya Bank,
Vidhyadhar Nagar, jaipur; all these details are also identical in the firm M/s Laxmi Trading
(08DBYPR0362C2ZB) which is created and opearated by Shri Mohit Vijay. From these facts, it is
evident that the firm M/s Jai Shankar Enterprises (08IJHPS3325C1Z5) is related to Shri Kapil
Vijay and Shri Mohit Vijay and they were using this firm for availment and passing of
fraufulent Input Tax Credit. The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s
Jai Shankar Enterprises (08IJHPS3325C1Z5) has been taken from GST PORTAL as detailed
below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess

Page 153 of 201

 Jul-18 0 182569 182569 0
Aug-18 1771031 2776503 2776503 0
Sep-18 9119969 625310 625310 0
Oct-18 11834332 3721231 3721231 0
Nov-18 7620810 4092025 4092025 0
Dec-18 613023 1652245 1652245 0
Jan-19 0 0 0 0
Total 30959165 13049883 13049883 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Jul-18 1304070 0 182570 182570 0
Aug-18 26030845 0 2405176 2405176 0
Sep-18 66261374 9028488 2005758 2005758 0
Oct-18 70463299 9877334 3546264 3546264 0
Nov-18 52149850 3818052 4104304 4104304 0
Dec-18 60433104 8547770 1861048 1861048 0
Jan-19 3479224 0 90587 90587 0
Total 280121765 31271645 14195706 14195706 0

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Jul-18 1349384 0 188914 188914 0
Aug-18 20038683 1321798 1142583 1142583 0
Sep-18 40452760 5524132 1084603 1084603 0
Oct-18 91137046 12785973 4504259 4504259 0
Nov-18 58644261 4657933 4034112 4034112 0
Dec-18 28055760 77303 2774932 2774932 0
Jan-19 22290286 150650 1430958 1430958 0
Total 261968180 24517789 15160361 15160361 0

B2B Supply as per GSTR-1

Month Taxable Val IGST CGST SGST/UTGST Cess
Jul-18 1349384 0 188914 188914 0
Aug-18 20038683 1321798 1142583 1142583 0
Sep-18 40452760 5524132 1084603 1084603 0
Oct-18 91137046 12785973 4504259 4504259 0
Nov-18 58644261 4657933 4034113 4034113 0
Dec-18 28055761 77303 2774932 2774932 0
Jan-19 22290286 137964 1430958 1430958 0
Total 261968180 24505101 15160361 15160361 0

9.3 Firm-wise analysis with reference to firms created and operated by Shri Mohit Vijay :

9.3.1 M/s Abhijeet Trading Company (08AYWPV8236B1ZR) having principal place of

business at 20, Desert Colony, Naharunag, Shastri Nagar, Jaipur, Rajasthan, 302016:

The firm found registered in the legal name of Shri Abhijeet Vijayvergiya and is a proprietary
firm. In the GST registration of said firm mobile no. 9549565323 found mentioned which was
used by Shri Mohit Vijay.

Bank Account no. 678001701080 of ICICI Bank was mentioned in GST registration
whereas attachment of Cheque of Acc No 0230501551903, ICICI Bank was found. It may be seen
that during investigation, KYC of above said bank account was obtained from which it is found
that the said account no. 023501551903 was opened in the name Shri Rajendra Tailor under
whose proprietorship firm M/s Shankar Lal Rajendra Kumar Sons (one of the firms in this case
created by Shri Kapil Vijay) was created by Shri Kapil Vijay. Shri Kapil Vijay has admitted the
said facts in his statement dated 21.09.2022 & 27.09.2022.

Shri Mohit Vijay in his statement dated 28.02.2019 admitted that the above said firm was
registerd byhis for the sole purpose of availment and passing of Input Tax Credit by receiving
and issuing invoices without receipt and supply of goods to earn easy money.
Page 154 of 201
 During search at 20, Desert Colony, Naharunag, Shastri Nagar, Jaipur, Rajasthan, 302016
on 04.06.2022, M/s Abhijeet Trading Company doesn’t found exsited and it is found that the
said premises is onwed by Smt Savita Agarwal but she never let-out the same for any
coomercial activity.

Statement of Smt. Savita Agarwal owner of 20, Desert Colony, Naharunag, Shastri Nagar,
Jaipur, Rajasthan, 302016 was recorded on 07.06.2019 wherein she inter-alia stated that she
never rented out above said premises to any one for any commeracial activity; On being shown
the NOC found attached in GST registration of M/s Abhijeet Trading Company
(08AYWPV8236B1ZR), Smt Savita told that she did not give NOC to any M/s Abhijeet Trading
Company (08AYWPV8236B1ZR) and signature found on NOC is not her, somebody has forged
her signature to make NOC.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Abhijeet Trading
Company (08AYWPV8236B1ZR) has examined from AIO as it is found that no GSTR-1M/1Q,
GSTR-3B and GSTR-2A returns are available.

9.3.2 M/s Laxmi Trading (08DBYPR0362C2ZB) having principal place of business at Plot
No 67, Shekhawati Nagar Vistar, Govindpura, Jhotwara, Jaipur, Rajasthan, 302012:

The firm found registered in the legal name of Shri Veerma Ram and is a proprietary firm. Shri
Mohit Vijay in his statement dated 28.02.2019 admitted that the above said firm was registerd
byhis for the sole purpose of availment and passing of Input Tax Credit by receiving and
issuing invoices without receipt and supply of goods to earn easy money.

During search at 67, Shekhawati Nagar Vistar, Govindpura, Jhotwara, Jaipur, Rajasthan,
302012,M/s Laxmi Trading doesn’t found exsited andthat the said premises is onwed by Shri
Damodar Prasad Swami and his son stated that the rent agreement found in GST regiatraion of
above firm is fake as they never let-out said premises to any M/s Laxmi Trading or hri Veerma
Ram and signature mentioned on rent agreement is not of his father.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Laxmi Trading
(08DBYPR0362C2ZB) has been taken from GST PORTAL as detailed below:

No GSTR-3B and GSTR-1M/Q returns were filed for the said firm.

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Oct-2018 5728790 0 751330 751330 0
Nov-2018 6979452 0 929688 929688 0
Dec-2018 8832 0 530 530 0
Jan-2019 2209444 0 145279 145279 0
Feb-2019 142478 0 8549 8549 0
15068996 0 1835375 1835375 0

9.3.3 M/s Narang Sales Corporation (08EDFPD9719B1ZN) having principal place of

business at 32, Moti Nagar, Ram Pura Road Sukhiya, Sanganer, Jaipur, Rajasthan, 302032:

The firm found registered in the legal name of Shri Jai Dayal and is a proprietary firm. In the
GST registration of said firm mobile no. 9549565323 found mentioned which was used by Shri
Mohit Vijay. Shri Mohit Vijay in his statement dated 28.02.2019 admitted that the above said
firm was registerd byhis for the sole purpose of availment and passing of Input Tax Credit by
receiving and issuing invoices without receipt and supply of goods to earn easy money.

During search at 32, Moti Nagar, Ram Pura Road Sukhiya, Sanganer, Jaipur on 13.04.2019, M/s
Narang Sales Corporation doesn’t found exsited and resential builing was found at the place.
The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Narang Sales Corporation
(08EDFPD9719B1ZN) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Page 155 of 201

 Month Integrated Tax Central Tax State/UT Tax Cess
Nov-18 1,53,93,654 0 0 0
TOTAL 1,53,93,654 0 0 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Nov-18 NIL NIL NIL NIL NIL
Dec-18 NIL NIL NIL NIL NIL

Outward supply as per GSTR-3B

Month Taxable Val IGST CGST SGST/UTGST Cess
Nov-18 2,04,80,840 0 18,43,275 18,43,275 0
TOTAL 2,04,80,840 0 18,43,275 18,43,275 0

B2B Suplpy as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-18 20480840 0 1843275.6 1843275.6 0
Dec-18 8403250 0 756292.5 756292.5 0
TOTAL 2,88,84,090 0 25,99,568 25,99,568 0

9.3.4 M/s Radheshyam Sales Agency (GSTIN - 08CPOPR5298Q1ZG) having principal place
of business at 20, Desert Colony, Naharunag, Shastri Nagar, Jaipur, Rajasthan, 302016:

The firm found registered in the legal name of Shri Radheshyam and is a proprietary firm. In
the GST registration of said firm mobile no. 9549565323 found mentioned which was used by
Shri Mohit Vijay. Shri Mohit Vijay in his statement dated 28.02.2019 admitted that the above
said firm was registerd byhis for the sole purpose of availment and passing of Input Tax Credit
by receiving and issuing invoices without receipt and supply of goods to earn easy money.

During search at 20, Desert Colony, Naharunag, Shastri Nagar, Jaipur, Rajasthan, 302016
on 04.06.2022, M/s Radheshyam Sales Agency doesn’t found exsited and it is found that the
said premises is onwed by Smt Savita Agarwal but she never let-out the same for any
coomercial activity. Statement of Smt. Savita Agarwal owner of 20, Desert Colony, Naharunag,
Shastri Nagar, Jaipur, Rajasthan, 302016 was recorded on 07.06.2019 wherein she inter-alia
stated that she never rented out above said premises to any one for any commeracial activity;
On being shown the NOC found attached in GST registration of M/s Radheshyam Sales
Agency, Smt Savita told that she did not give NOC to any M/s Radheshyam Sales Agency and
signature found on NOC is not her, somebody has forged her signature to make NOC.

The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Radheshyam Sales Agency
has been taken from GST PORTAL as detailed below:

No GSTR-3B returns were filed for the said firm.

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Nov-2018 1200159 0 141294 141294 0
Dec-2018 27958687 0 2093259 2093259 0
Jan-2019 61010696 0 3243794 3243794 0
Feb-2019 59923493 0 2432228 2432228 0
150093035 0 7910575 7910575 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-18 42130940 0 3335810 3335810 0
Dec-18 46141877 0 4430013 4430013 0
TOTAL 88272817 0 7765823 7765823 0

Page 156 of 201

9.3.5 M/s Satyam Traders (08DYYPP2538B1ZZ) having principal place of business at 35A,
Radha Mukut Vihar Mansarover, Jaipur, Rajasthan, 302020:
The firm found registered in the legal name of Shri Ramesh Panchal and is a proprietary firm.
In the GST registration of said firm mobile no. 9549565323 found mentioned which was used by
Shri Mohit Vijay. Shri Mohit Vijay in his statement dated 28.02.2019 admitted that the above
said firm was registerd by him for the sole purpose of availment and passing of Input Tax
Credit by receiving and issuing invoices without receipt and supply of goods to earn easy
money.

During search at 35A, Radha Mukut Vihar Mansarover, Jaipur, Rajasthan, 302020, on
13.04.2019, M/s Satyam Traders doesn’t found exsited and resential builing was found at the
place. The GSTR-1M, GSTR-2A and GSTR-3B data of the said firm M/s Satyam Traders
(08DYYPP2538B1ZZ) has been taken from GST PORTAL as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Nov-18 86,92,226 0 0 0
TOTAL 86,92,226 0 0 0

ITC available as per GSTR-2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess
Nov-2018 5983373 0 402449 402449 0
Dec-2018 14488156 0 955385 955385 0
Jan-2019 7577469 0 445948 445948 0
Feb-2019 438022 0 14660 14660 0
28487021 0 1818442 1818442 0
Outward Supply as per GSTR-3B
Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-18 2,09,38,630 0 9,36,721 9,36,721 0
TOTAL 2,09,38,630 0 9,36,721 9,36,721 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-18 20938630 0 936721 936721 0
Dec-18 8254068 0 423682 423682 0
TOTAL 2,91,92,698 0 13,60,404 13,60,404 0

9.3.6 M/s Shreeji Trading Company (08DXRPK8265E1ZV) having principal place of

business at 35A, Radha Mukut Vihar, Mansarover, Jaipur, Rajasthan, 302020:

The firm found registered in the legal name of Shri Ranjan Kuma and is a proprietary firm. In
the GST registration of said firm mobile no. 9549565323 found mentioned which was used by
Shri Mohit Vijay. Shri Mohit Vijay in his statement dated 28.02.2019 admitted that the above
said firm was registerd by him for the sole purpose of availment and passing of Input Tax
Credit by receiving and issuing invoices without receipt and supply of goods to earn easy
money.

During search at 35A, Radha Mukut Vihar Mansarover, Jaipur, Rajasthan, 302020, on
13.04.2019, M/s Shreeji Trading Company (08DXRPK8265E1ZV) doesn’t found exsited and
resential builing was found at the place. The GSTR-1M, GSTR-2A and GSTR-3B data of the said
firm M/s Shreeji Trading Company (08DXRPK8265E1ZV) has been taken from GST PORTAL
as detailed below:

ITC Availed a per GSTR-3B

Month Integrated Tax Central Tax State/UT Tax Cess
Nov-18 1,99,83,198 0 0 0
TOTAL 1,99,83,198 0 0 0

ITC available as per 2A

Month Taxable Value Integrated Tax Central Tax State/UT Tax Cess

Page 157 of 201

 Nov-18 NIL NIL NIL NIL NIL
Dec-18 NIL NIL NIL NIL NIL

Outward supply as per GSTR-3B

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-18 2,52,53,247 0 19,99,859 19,99,859 0
TOTAL 2,52,53,247 0 19,99,859 19,99,859 0

B2B Supply as per GSTR-1

Month Taxable Value IGST CGST SGST/UTGST Cess
Nov-18 25253247 0 1999859.39 1999859.39 0
Dec-18 13050320 0 1174528.8 1174528.8 0
TOTAL 3,83,03,567 0 31,74,388 31,74,388 0

9.4 Data has been gathered from the GST Portal with respect to above mentioned firms
created and operated by Shri Kapil Vijay and Shri Mohit Vijay of ITC availment as per GSTR3B
and ITC available in GSTR2A during the period July-2017 to February-2019, and summary of
the same is tabulated hereunder -
ITC
ITC availed
available Excess ITC
Sr. as per
GSTIN Trade Name as per availed
No. GSTR 3B
GSTR 2A (in Rs)
(in Rs)
(in Rs)
1 08AYWPV8236B1ZR Abhijeet Trading Company 0 0 0
2 08ATLPJ6231C1ZV Amit Enterprises 139534706 60399452 79135254
3 08DQJPK7893D1ZB Arvind Traders 24423416 2741914 21681502
4 08ABGPY6895E1ZW Ashok Trading Company 40716691 23073741 17642950
5 08CXCPP4117N1Z4 Balaji Enterprises 28638934 17168607 11470327
6 08ILLPS1109E1ZZ Balaji Trading Company 55373211 43697446 11675765
7 08CLRPS2178F2ZH Bhanwar Ji Oil And Grain 46498872 43683562 2815310
Merchent
8 08BGCPV7856C1Z1 Charbhuja Marble And 23779969 17425182 6354787
Granite
9 08CHZPG7920B1Z3 Dev Sales 9630232 20961860 0
10 08CNHPA8115Q1ZM Ganesh Traders 109552484 82873440 26679044
11 08JHVPS1072R1Z0 Ganesh Traders 34046814 26685963 7360851
12 08GOZPS9422F1ZZ Ganesham Trading 3144300 3144300 0
Corporation
13 08BAEPJ0375E1ZZ Green Leaves Enterprises 0 0 0
14 08AZNPJ5019Q1ZO Guru Kripa Traders 180771201 97672409 83098792
15 08DCXPB7911K1Z1 Hanumant Enterprises 106565281 57980821 48584460
16 08BFJPJ6150D1ZL India Impex 66857655 33887311 32970344
17 08IJHPS3325C1Z5 Jai Shankar Enterprises 57058931 59663056 0
18 08EYAPS9712K1ZU Jyoti Traders 0 0 0
19 08BNHPK3981M1ZD Kanaram Begaram 147275589 91280246 55995343
Enterprises
20 08CRWPB6459H1Z6 Kanaram Begaram 131530310 74482002 57048308
Enterprises
21 08DBYPR0362C2ZB Laxmi Trading 0 3670750 0
22 08ANOPL4017B1Z8 Maa Bhagwati Sales 172222391 82867214 89355177
Corporation
23 08DCVPM4508P1ZN Mahaveer Trading 73263830 75541659 0
Company
24 08APDPL9986N1ZU Manhor Sales Agency 210485039 160022173 50462866
25 08BEFPJ0784N1Z2 Muskan Trade Link 381890622 111222675 270667947
26 08BOHPG8604Q1ZD Nanda Ram Dinesh Kumar 184269991 88103125 96166866
& Sons
27 08EDFPD9719B1ZN Narang Sales Corporation 15393654 0 15393654
28 08AYIPB4652P1Z0 Neelkanth Trading 147133356 65101208 82032148
Corporation
29 08ACHPO7841G2ZA Neelkanth Trading 0 0 0
Corporation
30 08CFMPD7758H1ZZ Pooja Enterprises 92556449 36655511 55900938
31 08AJMPC0092R1ZR Pooja Sales 13885994 41726143 0
Page 158 of 201
 32 08CLSPG9894D1ZC Pooja Steels 552894 854537 0
33 08CPOPR5298Q1ZG Radheshyam Sales Agency 0 15821151 0
34 08EPDPK8180R1ZZ Radhika Marble And 22483474 40726371 0
Granite
35 08AZRPS6688J1Z4 S.K. Corporation 0 0 0
36 08DBYPR0362C1ZC Satyam Traders 0 918433 0
37 08DYYPP2538B1ZZ Satyam Traders 8692226 3636885 5055341
38 08AVVPT9767D1ZI Shankar Lal Rajendra 184212045 84645468 99566577
Kumar Sons
39 07APWPT9803P1ZL Shiv Shakti Traders 0 10786410 0
40 08AJUPC6702E1Z9 Shiv Shakti Traders 199316799 95181439 104135360
41 08APWPT9803P1ZJ Shiv Shakti Traders 0 0 0
42 NOT REGISTERED Shree Janak Nandan 0 0 0
IN GST Traders Pvt Ltd
43 08DXRPK8265E1ZV Shreeji Trading Company 19983198 0 19983198
44 08GJCPK8373R1Z7 Shyam Sales Corporation 11559294 19454741 0
45 08CTGPP5979J1ZS Star Line Trading 147917460 51285314 96632146
Company
46 08JSAPS2666P1ZS Suresh Iron & Steel 0 0 0
47 08DYEPK5002B1ZZ Varsha Enterprises 0 53548 0
48 08ADJPL5265G1ZC Vinayak Sales Corporation 51231999 32516711 18715288
49 08GHNPS1415M1ZQ Vishnu International 6165172 3076902 3088270
Total 3148614483 1780689677 1469668816

From the above table, it is notice that there is excess availment of ITC in GSTR3B
returns in compare to GSTR2A returns, and from this it is evident that Shri Kapil Vijay and Shri
Mohit Vijay have availed excess ITC amounting to Rs 146,96,68,816/- during the period Jul-2017
to Feb-2019 i.e. they have self generated Input Tax Credit in their firms without receipt of any
invoices from any supplier firms.
10. Outcome of Investigation:

10.1 From the available records, documents, statements, material evidence and data on GST
Portal and recovered from the devices seized from the premises related to Shri Kapil Vijay and
Shri Mohit Vijay as well as their admittance in statement dated 28.02.2019, 01.03.2019,
21.09.2022, 27.09.2022 of Shri Kapil Vijay and Statement 28.02.2019, 01.03.2019 of Shri Mohit
Vijay; it is evident that they have created many firms in the name of other perons by using their
IDs with the only purpose to provide Input Tax Credit fardulenlty to various firms/comapnies
by trading of invoices only with out supply of goods. To have entire control over the activities
done by them in such firms, they used to mention their mobile numbers, e-mail IDs at various
compliance authorities or used to keep singed check books with them which also
ebabled/helped them to mis-lead the persons under whose proprietorship said firms were
opend by them about type of activity carried out by them in said firms. From the analysis GST
registration and KYC of bank accounts, it is evident that in most of the firms Shri Kapil Vijay or
Shri Mohit Vijay used to mention their mobile numbers or mobile number/email-id of Shri
Nitin Kumar Jain, Tax Cosultant in GST registration so that GST related compliance can be
easily done by them without any involvement of persons under whose proprietorship said
firms were opened by them. Further, it has noticed that common bank account no. was used for
obtaining registration of various firms.

10.2 Shri Kapil Vijay and Mohit Vijay admitted that there is no movement of goods in the
transactions carried out by them. Thus, no goods have been received in their firm with the
invoices and they also did not supply any goods with the invoices issued through the firms
operated by them. The same fact has been admitted and stated by various suppliers /receipient
and the brokers who provided/received only invoices to/from the firms created and operated
by Shri Kapil Vijay. Shri Kapil Vijay and Shri Mohit Vijay used to store data in electronic mode
as admitted and stated by them such as tally data of various firms was recovered from the
seized devices. No physical records in relation to firms operated by Shri Kapil Vijay and Mohit
Vijay have been provided by both of them as the same have been destroyed by them prior to
action taken by the Department. It has been observed that in the invoices issued by them
vehical number was found mentioned for which Shri Kapil Vijay in his statement dated
Page 159 of 201
27.09.2022 stated that the vehical number in the invoices was mentioned randomely and
generally they used to get bilty book from transporter which was provided to receipient firm so
that the invoices/transaction look like genuine. They admitted that the firms were opened in
the name of other persons but they used to mention their mobile number or e-mail id so as to
control all the activities done in the said firms by them. They also admitted that the persons
under whose name firms were registerd by them were not aware of type of activity carried out
therein.

10.3 Shri Kapil Vijay and Shri Mohit Vijay categorically admitted that they have been
engaged in trading of bills/invoices since the time of VAT and continued the same activity in
the GST also to earn easy mony as they used to receive commission from various recipient
firms/companies who used to purchase invoices in want of Input Tax Credit and the said
commission used to be certain percentage of taxable value mentioned in the invoices which
varies from commodity to commodity or buyer to buyer. Thus, the intention of Shri Kapil Vijay
and Shri Mohit Vijay was very clear that they want to earn easy money by trading of invoices.

10.4 From the analysis of GTSR-1M, GSTR-3B and GSTR-1M/1Q data of the frims created
and operated by Shri Kapil Vijay and Shri Mohit Vijay, it has been observed that in few firms
they have issued only invoices by filing GSTR-1 but did not filed respective GSTR-3B, thus self-
gererated ITC. In some of the firms they availed ITC of IGST in GSTR-3B whereas no ITC of
IGST is available in GSTR-2A of the said firm during the entire period from July-2017 to Feb-
2019, in this way they themselves availed ITC in GSTR-3B with an intention to use the same to
discharge their outward liablity.

10.5 It may be seen that they have been engaged in the said activity prior to roll out of GST
regime which categorically proves that they done it intentionally and in a planed manner so as
to keep away themselves from any legal liability. It may be noted that both Kapil Vijay and Shri
Mohit Vijay have been using mobile phones for which SIM has been issued in the name of other
persons, though they have been using other mobile numbers also. To settle the accounts with
the supplier and recipient firms with refernce to RTGS in the sale-purchase of invoices, Shri
Kapil Vijay and Shri Mohit Vijay used to transfer the cash through various perosns after
keeping their commission in cash with them. It also appears that both of them very much aware
of the facts that the activities done by them i.e. availment and passing on of ITC on the basis of
invoices without receipt and supply of goods is not legal under the GST provisons, therefore,
they did not use to keep records of said firms in physical as well as electronic form, used to
forward important records on the mobile phones of their employee or on e-mail and destroyed
records on regular interval.

10.6 During investigation, it is revealed that they were indulged in destroying of the material
evidences. In his statement, Shri Kapil Vijay stated that he didnot have bills which were
purchased by him in all the firms created and operated by him as he has destroyed the same.
On being asked about the firms to whom Shri Kapil Vijay has supplied bills/invoices without
supply of goods and to provide the sale bills, he stated that the records of bills and accounts
were kept in his laptop. However, data of the said computer has been erased. Thus, he
destroyed all the data of the firms created by him intentionally.

10.7 From the investigation, it is evident that Shri Kapil Vijay and Shri Mohit Vijay are the
master minds and real beneficiaries of the entire scheme/scam of tax evasion in above cases.
They had obtained GST registrations of firms in the name of other persons, which were not in
existence at the declared principal places of business, with sole motive of creations of firms on
paper only so as to avail and pass on the virtual credit fraudulently. Shri Kapil Vijay and Shri
Mohit Vijay had knowingly and willingly created firms in the name of other persons in a very
planned manner, they obtained Mobile Sims in the names of other persons and used them, they
opened Bank Accounts in the names of other persons and operated them so as to make distance
in order to create a veil and to escape from the legal liabilities. From the investigation, it is
evident that Shri Kapil Vijay and Shri Mohit Vijay are the men behind creation of these fake
firms and obtaining GST registration of these fake/paper firms in order to avail ITC
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fraudulently and to issue invoices without supply of goods. Thus, they enabled the recipients of
such GST invoices to utilize this virtual ITC fraudulently against payment of GST with an
intention to defraud the Govt. exchequer of its huge legitimate revenues. They did so in a
planned manner with objective of causing damage to the economy of the nation. Shri Kapil
Vijay and Shri Mohit Vijay have caused wrongful loss to the government exchequer by
wrongfully availing the benefits of input tax credit and enriched themselves by adopting illegal
methods as discussed hereinbefore. In this way they evaded huge amount of tax. The evasion of
tax not only affected the economy of the State but also cause a serious threat to the nation.
11. From the investigation conducted, it is revealed that Shri Kapil Vijay and Shri Mohit
Vijay (thorugh creation and operation of various firms) have been indulged: -
a) in issuance of invoices or bills without supply of goods leading to wrongful availment
or utilization of input tax credit,
b) in taking/availing input tax credit without actual receipt of goods,
c) deliberately and intentionally filed returns and claimed fake ITC to evade tax,
d) obtained registration on the basis of IDs of other persons fraudulently,
e) collected the GST but not deposited the same in the Government exchequer in violation
of the provisions of the CGST Act, 2017 or Rules made thereunder.
12. Legal Provisions applicable in this case:
The statutory provisions of the CGST Act, 2017, the Rajasthan Goods and Services Tax Act,
2017 (‘RGST Act’ for short) and the Integrated Goods and Services Tax Act, 2017 (‘IGST Act’ for
short) are the same except for certain provisions. Therefore, unless a mention is specifically made
to such dissimilar, a reference to the CGST Act would also mean a reference to the same
provisions under the RGST Act and IGST Act. Further to the earlier, henceforth for the purposes of
this Show Cause Notice, a reference to such a similar provision under CGST Act/ RGST Act/
IGST Act would also be mentioned as being under the “GST Law”. The relevant provisions of the
GST Act and the rules made thereunder are as under:
(a) Section 6 of the CGST Act, 2017 – Authorisation of officers of State tax or Union territory tax
as proper officer in certain circumstances.

(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper
officers for the purposes of this Act, subject to such conditions as the Government shall, on the
recommendations of the Council, by notification, specify.

(2) Subject to the conditions specified in the notification issued under sub-section (1),––

(a) where any proper officer issues an order under this Act, he shall also issue an order under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as
authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union
territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings
shall be initiated by the proper officer under this Act on the same subject matter.

(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an
officer appointed under this Act shall not lie before an officer appointed under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act.

(b) Section 9 of the CGST Act, 2017 in as much as they failed to pay the appropriate GST on
supply of taxable supply made by them to their customers/clients, with intent to evade payment of Tax;

(c) Section 12 of the CGST Act, 2017 in as much they failed to pay tax on goods at the time of
supply of goods.

(d) Section 15 of the CGST Act, 2017 in as much as they suppressed the actual value of the taxable
supplies made by them, with an intent to evade payment of Tax.

(e) Section 16 of the CGST Act, 2017 - Eligibility and conditions for taking input tax credit.

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(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and, in
the manner, specified in section 49, be entitled to take credit of input tax charged on any supply of goods
or services or both to him which are used or intended to be used in the course or furtherance of his
business and the said amount shall be credited to the electronic credit ledger of such person.

(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the
credit of any input tax in respect of any supply of goods or services or both to him unless, –

(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act,
or such other tax paying documents as may be prescribed;

(b) he has received the goods or services or both.

[Explanation.— For the purposes of this clause, it shall be deemed that the registered person has
received the goods or, as the case may be, services––

(i) where the goods are delivered by the supplier to a recipient or any other person on the
direction of such registered person, whether acting as an agent or otherwise, before or
during movement of goods, either by way of transfer of documents of title to goods or
otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and
on account of such registered person;

(c) subject to the provisions of section 41, the tax charged in respect of such supply has been
actually paid to the Government, either in cash or through utilization of input tax credit
admissible in respect of the said supply; and

(d) he has furnished the return under section 39:

Provided that where the goods against an invoice are received in lots or instalments, the
registered person shall be entitled to take credit upon receipt of the last lot or instalment:

Provided further that where a recipient fails to pay to the supplier of goods or services or both,
other than the supplies on which tax is payable on reverse charge basis, the amount towards the
value of supply along with tax payable thereon within a period of one hundred and eighty days
from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed
by the recipient shall be added to his output tax liability, along with interest thereon, in such
manner as may be prescribed….”

(f) Section 31 of the CGST Act, 2017 provides for invoicing in GST regime, as follows:

(1) A registered person supplying taxable goods shall, before or at the time of, -
(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax
invoice showing the description, quantity and value of goods, the tax charged thereon and such
other particulars as may be prescribed:
Provided that the Government may, on the recommendations of the Council, by notification,
specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within
such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after the provision of service but within
a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such
other particulars as may be prescribed:
[Provided that the Government may, on the recommendations of the Council, by notification, -
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued,
within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in respect of which-
(i) any other document issued in relation to the supply shall be deemed to be a tax
invoice; or
(ii) tax invoice may not be issued.]
(3) Notwithstanding anything contained in sub-sections (1) and (2)-
(a) a registered person may, within one month from the date of issuance of certificate of
registration and in such manner as may be prescribed, issue a revised invoice against the invoice

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 already issued during the period beginning with the effective date of registration till the date of
issuance of certificate of registration to him;
(b) a registered person may not issue a tax invoice if the value of the goods or services or both
supplied is less than two hundred rupees subject to such conditions and in such manner as may be
prescribed;
(c) a registered person supplying exempted goods or services or both or paying tax under the
provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such
particulars and, in such manner, as may be prescribed:
Provided that the registered person may not issue a bill of supply if the value of the goods or
services or both supplied is less than two hundred rupees subject to such conditions and in such
manner as may be prescribed;
(d) a registered person shall, on receipt of advance payment with respect to any supply of goods or
services or both, issue a receipt voucher or any other document, containing such particulars as
may be prescribed, evidencing receipt of such payment;
(e) where, on receipt of advance payment with respect to any supply of goods or services or both
the registered person issues a receipt voucher, but subsequently no supply is made and no tax
invoice is issued in pursuance thereof, the said registered person may issue to the person who had
made the payment, a refund voucher against such payment…..”
(g) Section 35 of the CGST Act, 2017 in as much as they failed to maintain a true and correct
account of inward and outward supplies made by them, Stock of goods, Input Tax Credit availed and of
the outward tax payable and paid by them, with an intent to evade payment of Tax;

(h) Section 39 of the CGST Act, 2017 – Furnishing of returns—

“(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or
a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar
month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of
inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid
and such other particulars, in such form and manner, and within such time, as may be prescribed, on or
before the twentieth day of the month succeeding such calendar month or part thereof.
………………..
(10) ……………. ”

(i) Section 41 of the CGST Act, 2017, provides that:

“(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be
entitled to take the credit of eligible input tax, as self-assessed, in his return and such amount shall be
credited on a provisional basis to his electronic credit ledger.”
(j) Section 45 of the CGST Act, 2017 provides that:
“Every registered person who is required to furnish a return under sub-section (1) of section 39 and
whose registration has been cancelled shall furnish a final return within three months of the date of
cancellation or date of order of cancellation, whichever is later, in such form and manner as may be
prescribed.”

(k) Section 49 of the CGST Act, 2017 in as much as they failed to discharge their tax liability, with
an intent to evade payment of tax;

(l) Section 50 of the CGST Act, 2017 provides that:

“(1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made
thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed,
shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such
rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of
the Council:

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1[Provided that the interest on tax payable in respect of supplies made during a tax period and declared
in the return for the said period furnished after the due date in accordance with the provisions of section
39, except where such return is furnished after commencement of any proceedings under section 73 or
section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting
the electronic cash ledger.]

(2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the
day succeeding the day on which such tax was due to be paid.

(3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of
section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall
pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at
such rate not exceeding twenty-four per cent., as may be notified by the Government on the
recommendations of the Council.”
(m) Section 59 of the CGST Act, 2017 in as much as they failed to self-assess their tax liability with
an intent to evade payment of tax;
(n) Section 74 of the CGST Act, 2017- Determination of tax not paid or short paid or
erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any
willful- misstatement or suppression of facts: -
“(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously
refunded or where input tax credit has been wrongly availed or utilized by reason of fraud, or any willful-
misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax
which has not been so paid or which has been so short paid or to whom the refund has erroneously been
made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he
should not pay the amount specified in the notice along with interest payable thereon under section 50
and a penalty equivalent to the tax specified in the notice…..”
(o) Section 122 of the CGST Act, 2017, provides penalty for certain offences: -

(1) Where a taxable person who-

(i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false
invoice with regard to any such supply;
(ii) issues any invoice or bill without supply of goods or services or both in violation of the
provisions of this Act or the rules made thereunder;
(iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three
months from the date on which such payment becomes due;
(iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the
Government beyond a period of three months from the date on which such payment becomes due;
(v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an
amount which is less than the amount required to be deducted under the said sub-section, or where he
fails to pay to the Government under sub-section (2) thereof, the amount deducted as tax;
(vi) fails to collect tax in accordance with the provisions of sub-section (1) of section 52, or collects an
amount which is less than the amount required to be collected under the said sub-section or where he fails
to pay to the Government the amount collected as tax under sub-section (3) of section 52;
(vii) takes or utilises input tax credit without actual receipt of goods or services or both either
fully or partially, in contravention of the provisions of this Act or the rules made thereunder;
(viii) fraudulently obtains refund of tax under this Act;
(ix) takes or distributes input tax credit in contravention of section 20, or the rules made thereunder;
(x) falsifies or substitutes financial records or produces fake accounts or documents or
furnishes any false information or return with an intention to evade payment of tax due under
this Act;
(xi) is liable to be registered under this Act but fails to obtain registration;

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(xii) furnishes any false information with regard to registration particulars, either at the time of applying
for registration, or subsequently;
(xiii) obstructs or prevents any officer in discharge of his duties under this Act;
(xiv) transports any taxable goods without the cover of documents as may be specified in this behalf;
(xv) suppresses his turnover leading to evasion of tax under this Act;
(xvi) fails to keep, maintain or retain books of account and other documents in accordance
with the provisions of this Act or the rules made thereunder;
(xvii) fails to furnish information or documents called for by an officer in accordance with the provisions
of this Act or the rules made thereunder or furnishes false information or documents during any
proceedings under this Act;
(xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation
under this Act;
(xix) issues any invoice or document by using the registration number of another registered person;
(xx) tampers with, or destroys any material evidence or document;
(xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act,
he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the
tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax
not collected under section 52 or short collected or collected but not paid to the Government or input tax
credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is
higher.
1[(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause
(ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of
an amount equivalent to the tax evaded or input tax credit availed of or passed on.]
(2) Any registered person who supplies any goods or services or both on which any tax has not been paid
or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilised,-
(a) for any reason, other than the reason of fraud or any willful misstatement or suppression of
facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent. of the tax due
from such person, whichever is higher;
(b) for reason of fraud or any willful misstatement or suppression of facts to evade tax, shall be
liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is
higher.
(3) Any person who-
(a) aids or abets any of the offences specified in clauses (i) to (xxi) of subsection (1);
(b) acquires possession of, or in any way concerns himself in transporting, removing, depositing,
keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which
he knows or has reasons to believe are liable to confiscation under this Act or the rules made
thereunder;
(c) receives or is in any way concerned with the supply of, or in any other manner deals with any
supply of services which he knows or has reasons to believe are in contravention of any provisions
of this Act or the rules made thereunder;
(d) fails to appear before the officer of central tax, when issued with a summon for appearance to
give evidence or produce a document in an inquiry;
(e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder
or fails to account for an invoice in his books of account, shall be liable to a penalty which may
extend to twenty-five thousand rupees.
(p) Section 155 of the CGST Act, 2017 provides that:
“Where any person claims that he is eligible for input tax credit under this Act, the burden of proving
such claim shall lie on such person.”

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(q) Section 20 of the Integrated Goods and Services Tax Act, 2017 provides that:
“Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and
Services Tax Act relating to, -
(i) scope of supply;
(ii) composite supply and mixed supply;
(iii) time and value of supply;
(iv) input tax credit;
(v) registration;
(vi) tax invoice, credit and debit notes;
(vii) accounts and records;
(viii) returns, other than late fee;
(ix) payment of tax;
(x) tax deduction at source;
(xi) collection of tax at source;
(xii) assessment;
(xiii) refunds;
(xiv) audit;
(xv) inspection, search, seizure and arrest;
(xvi) demands and recovery;
(xvii) liability to pay in certain cases;
(xviii) advance ruling;
(xix) appeals and revision;
(xx) presumption as to documents;
(xxi) offences and penalties;
(xxii) job work;
(xxiii) electronic commerce;
(xxiv) transitional provisions; and
(xxv) miscellaneous provisions including the provisions relating to the imposition of interest and
penalty,
shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to
central tax as if they are enacted under this Act:
Provided that in the case of tax deducted at source, the deductor shall deduct tax at the rate of two per
cent. from the payment made or credited to the supplier:
Provided further that in the case of tax collected at source, the operator shall collect tax at such rate not
exceeding two per cent, as may be notified on the recommendations of the Council, of the net value of
taxable supplies:
Provided also that for the purposes of this Act, the value of a supply shall include any taxes, duties,
cesses, fees and charges levied under any law for the time being in force other than this Act, and the
Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier:
Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act
and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the
penalty leviable under this Act shall be the sum total of the said penalties.
Provided also that where the appeal is to be filed before the Appellate Authority or the Appellate
Tribunal, the maximum amount payable shall be fifty crore rupees and one hundred crore rupees
respectively.”
(r) Rule 36 of the CGST Rules, 2017- Documentary requirements and conditions for
claiming input tax credit. -
(1) The input tax credit shall be availed by a registered person, including the Input Service Distributor,
on the basis of any of the following documents, namely, -
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of
section 31;

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(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31,
subject to the payment of tax;
(c) a debit note issued by a supplier in accordance with the provisions of section 34;
(d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made
thereunder for the assessment of integrated tax on imports;
(e) an Input Service Distributor invoice or Input Service Distributor credit note or any document issued
by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54.
(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified
in the provisions of Chapter VI are contained in the said document, and the relevant information, as
contained in the said document, is furnished in FORM GSTR-2 by such person:
1[Provided that if the said document does not contain all the specified particulars but contains the details
of the amount of tax charged, description of goods or services, total value of supply of goods or services or
both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax
credit may be availed by such registered person.]
(3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in
pursuance of any order where any demand has been confirmed on account of any fraud,
willful misstatement or suppression of facts.
(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of
which have not been furnished by the suppliers under sub-section (1) of section 37, in FORM GSTR-1 or
using the invoice furnishing facility shall not exceed 5 per cent. of the eligible credit available in respect of
invoices or debit notes the details of which have been furnished by the suppliers under sub-section (1) of
section 37 in FORM GSTR-1 or using the invoice furnishing facility.
Provided that the said condition shall apply cumulatively for the period February, March, April, May,
June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall
be furnished with the cumulative adjustment of input tax credit for the said months in accordance with
the condition above.
Provided further that such condition shall apply cumulatively for the period April, May and June, 2021
and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the
case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in
accordance with the condition above."
(s) Rule 46 of the CGST Rules, 2017-
Tax invoice.-Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered
person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing
alphabets or numerals or special characters- hyphen or dash and slash symbolised as ―-‖ and ―/‖
respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its
code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees
or more;
(f) name and address of the recipient and the address of delivery, along with the name of the State and its
code, if such recipient is un-registered and where the value of the taxable supply is less than fifty
thousand rupees and the recipient requests that such details be recorded in the tax invoice;
(g) Harmonised System of Nomenclature code for goods or services;
(h) description of goods or services;
(i) quantity in case of goods and unit or Unique Quantity Code thereof;

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(j) total value of supply of goods or services or both;
(k) taxable value of the supply of goods or services or both taking into account discount or abatement, if
any;
(l) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(m) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax,
Union territory tax or cess);
(n) place of supply along with the name of the State, in the case of a supply in the course of inter-State
trade or commerce;
(o) address of delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
……….
………….”
12. Quantification

12.1 The Quantification of the Input Tax Credit availed and passed on through the firms
created by Shri Kapil Vijay which were jontly handled by Shri Kapil Vijay and Shri Mohit
Vijay is as under (Detailed list is placed opposite):

Details of ITC availment and passed on i.r.o. firms operated jointly by Shri Kapil Vijay and Shri
Mohit Vijay (amount in Rs.)
ITC
ITC Passed
Sr. Availed as
GSTIN Trade Name on as per
No. per GSTR -
GSTR - 1M
3B
1 08ATLPJ6231C1ZV Amit Enterprises 139534706 68816390
2 08DQJPK7893D1ZB Arvind Traders 24423416 12242421
3 08ABGPY6895E1ZW Ashok Trading Company 40716691 22396141
4 08CXCPP4117N1Z4 Balaji Enterprises 28638934 14349627
5 08ILLPS1109E1ZZ Balaji Trading Company 55373211 33778892
6 08CLRPS2178F2ZH Bhanwar Ji Oil And Grain Merchent 46498872 46280035
7 08BGCPV7856C1Z1 Charbhuja Marble And Granite 23779969 10785711
8 08CHZPG7920B1Z3 Dev Sales 9630232 13477075
9 08CNHPA8115Q1ZM Ganesh Traders 109552484 88427264
10 08JHVPS1072R1Z0 Ganesh Traders 34046814 24338415
11 08GOZPS9422F1ZZ Ganesham Trading Corporation 3144300 3144300
12 08BAEPJ0375E1ZZ Green Leaves Enterprises 0 0
13 08AZNPJ5019Q1ZO Guru Kripa Traders 180771201 84469501
14 08DCXPB7911K1Z1 Hanumant Enterprises 106565281 50204472
15 08BFJPJ6150D1ZL India Impex 66857655 33443270
16 08IJHPS3325C1Z5 Jai Shankar Enterprises 57058931 54825822
17 08EYAPS9712K1ZU Jyoti Traders 0 0
18 08BNHPK3981M1ZD Kanaram Begaram Enterprises 147275589 68375723
19 08CRWPB6459H1Z6 Kanaram Begaram Enterprises 131530310 64281392
20 08ANOPL4017B1Z8 Maa Bhagwati Sales Corporation 172222391 85631384
21 08DCVPM4508P1ZN Mahaveer Trading Company 73263830 73538566
22 08APDPL9986N1ZU Manhor Sales Agency 210485039 98199681
23 08BEFPJ0784N1Z2 Muskan Trade Link 381890622 101006862
24 08BOHPG8604Q1ZD Nanda Ram Dinesh Kumar & Sons 184269991 85740493
25 08AYIPB4652P1Z0 Neelkanth Trading Corporation 147133356 64415135
26 08ACHPO7841G2ZA Neelkanth Trading Corporation 0 0
27 08CFMPD7758H1ZZ Pooja Enterprises 92556449 45930348
28 08AJMPC0092R1ZR Pooja Sales 13885994 29739704
29 08CLSPG9894D1ZC Pooja Steels 552894 557395
30 08EPDPK8180R1ZZ Radhika Marble And Granite 22483474 22101205
31 08AZRPS6688J1Z4 S.K. Corporation 0 0
32 08DBYPR0362C1ZC Satyam Traders 0 0

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 33 08AVVPT9767D1ZI Shankar Lal Rajendra Kumar Sons 184212045 82040845
34 07APWPT9803P1ZL Shiv Shakti Traders 0 0
35 08AJUPC6702E1Z9 Shiv Shakti Traders 199316799 89374260
36 08APWPT9803P1ZJ Shiv Shakti Traders 0 0
37 08GJCPK8373R1Z7 Shyam Sales Corporation 11559294 13934256
38 08CTGPP5979J1ZS Star Line Trading Company 147917460 67516352
39 08JSAPS2666P1ZS Suresh Iron & Steel 0 0
40 08DYEPK5002B1ZZ Varsha Enterprises 0 0
41 08ADJPL5265G1ZC Vinayak Sales Corporation 51231999 26158726
42 08GHNPS1415M1ZQ Vishnu International 6165172 3088270
TOTAL 3104545405 1582609933

12.2 The Quantification of the Input Tax Credit availed and passed on through the firms
created and operated by Shri Mohit Vijay as underDetailed list is placed opposite :

Details of ITC availment and passed on i.r.o. firms operated solely by Shri Mohit Vijay
(amount in Rs.)
ITC Availed ITC Passed
Sr GSTIN/Trans ID Trade Name as per on as per
GSTR-3B GSTR1M
1 08AYWPV8236B1ZR Abhijeet Trading Company 0 0
2 08DBYPR0362C2ZB Laxmi Trading 0 0
3 08EDFPD9719B1ZN Narang Sales Corporation 15393654 5199136
4 08CPOPR5298Q1ZG Radheshyam Sales Agency 0 15531646
5 08DYYPP2538B1ZZ Satyam Traders 8692226 2720808
6 08DXRPK8265E1ZV Shreeji Trading Company 19983198 6348776
TOTAL 44069078 29800366

12.3 The detailed list of Input Tax Credit availed and passed on by firms created and
operated by Shri Kapil Vijay and Shri Mohit Vijay (CGST/SGST/IGST wise) as mentioned
above (except M/s Janak Nandan Private Limited) has been mentioned in Annexure-I enclosed
with the Notice.
13. Contravention of statuory provisions of the CGST Act and Rules made thereunder:
13.1 It appears that Shri Kapil Vijay created, operated/maganed 42 firms as detailed below
with the active involvement of Shri Mohit Vijay for availment and passing on of Input Tax
Credit illegitimately on the basis of receipt/ issuance of invoices only without
receiving/supplying goods alongwith invoices :
Table-A
Sr. No. Name of the Firm GSTIN
1. AMIT ENTERPRISES 08ATLPJ6231C1ZV
2. ARVIND TRADERS 08DQJPK7893D1ZB
3. ASHOK TRADING COMPANY 08ABGPY6895E1ZW
4. BALAJI ENTERPRISES 08CXCPP4117N1Z4
5. BALAJI TRADING COMPANY 08ILLPS1109E1ZZ
6. BHANWAR JI OIL AND GRAIN MERCHENT 08CLRPS2178F2ZH
7. CHARBHUJA MARBLE AND GRANITE 08BGCPV7856C1Z1
8. DEV SALES 08CHZPG7920B1Z3
9. GANESH TRADERS 08CNHPA8115Q1ZM
10. GANESH TRADERS 08JHVPS1072R1Z0
11. GANESHAM TRADING CORPORATION 08GOZPS9422F1ZZ
12. GREEN LEAVES ENTERPRISES 08BAEPJ0375E1ZZ
13. GURU KRIPA TRADERS 08AZNPJ5019Q1ZO
14. HANUMANT ENTERPRISES 08DCXPB7911K1Z1
15. INDIA IMPEX 08BFJPJ6150D1ZL
16. JAI SHANKAR ENTERPRISES 08IJHPS3325C1Z5
17. JYOTI TRADERS 08EYAPS9712K1ZU
18. KANARAM BEGARAM ENTERPRISES 08BNHPK3981M1ZD
19. KANARAM BEGARAM ENTERPRISES 08CRWPB6459H1Z6
20. MAA BHAGWATI SALES CORPORATION 08ANOPL4017B1Z8
21. MAHAVEER TRADING COMPANY 08DCVPM4508P1ZN
22. MANHOR SALES AGENCY 08APDPL9986N1ZU
Page 169 of 201
 23. MUSKAN TRADE LINK 08BEFPJ0784N1Z2
24. NANDA RAM DINESH KUMAR & SONS 08BOHPG8604Q1ZD
25. NEELKANTH TRADING CORPORATION 08AYIPB4652P1Z0
26. NEELKANTH TRADING CORPORATION 08ACHPO7841G2ZA
27. POOJA ENTERPRISES 08CFMPD7758H1ZZ
28. POOJA SALES 08AJMPC0092R1ZR
29. POOJA STEELS 08CLSPG9894D1ZC
30. RADHIKA MARBLE AND GRANITE 08EPDPK8180R1ZZ
31. S.K. CORPORATION 08AZRPS6688J1Z4
32. SATYAM TRADERS 08DBYPR0362C1ZC
33. SHANKAR LAL RAJENDRA KUMAR SONS 08AVVPT9767D1ZI
34. SHIV SHAKTI TRADERS 07APWPT9803P1ZL
35. SHIV SHAKTI TRADERS 08AJUPC6702E1Z9
36. SHIV SHAKTI TRADERS 08APWPT9803P1ZJ
37. SHYAM SALES CORPORATION 08GJCPK8373R1Z7
38. STAR LINE TRADING COMPANY 08CTGPP5979J1ZS
39. SURESH IRON & STEEL 08JSAPS2666P1ZS
40. VARSHA ENTERPRISES 08DYEPK5002B1ZZ
41. VINAYAK SALES CORPORATION 08ADJPL5265G1ZC
42. VISHNU INTERNATIONAL 08GHNPS1415M1ZQ

On examination of relevant GSTR-1M, GSTR-3B retruns of avove firms, it has been

observed that the firms namely M/s Green Leaves Enterprises (Sr. No. 12), M/s Jyoti Traders
(Sr. No. 17), M/s Neelkanth Trading Corporation (Sr. No. 26), M/s S. K. Corporation (Sr. No.
31), M/s Satyam Traders (Sr. No. 32), M/s Shiv Shakti Traders (Sr. No. 34), M/s Shiv Shakti
Traders (Sr. No. 36), M/s Suresh Iron & Steel (Sr. No. 39), M/s Varsha Enterprises (Sr. No. 40)
have never been used by Shri Kapil Vijay and Shri Mohit Vijay for wronglful
availment/passing on of Input Tax Credit by receiving/issuing invoices without
receipt/supply of goods.

13.2 Similarly, Shri Mohit Vijay independently created, operated/maganed 6 firms as

detailed below for for availment and passing on of Input Tax Credit illegitimately on the basis
of receipt/ issuance of invoices only without receiving/supplying goods alongwith invoices :
Table-B
Sr. No. Name of the Firm GSTIN
1. ABHIJEET TRADING COMPANY 08AYWPV8236B1ZR
2. LAXMI TRADING 08DBYPR0362C2ZB
3. NARANG SALES CORPORATION 08EDFPD9719B1ZN
4. RADHESHYAM SALES AGENCY 08CPOPR5298Q1ZG
5. SATYAM TRADERS 08DYYPP2538B1ZZ
6. SHREEJI TRADING COMPANY 08DXRPK8265E1ZV
On examination of relevant GSTR-1M, GSTR-3B retruns of avove firms, it has been
observed that the firms namely M/s Abhijeet Trading Company (Sr. No. 1) and M/s Laxmi
Trading (Sr. No. 2), have never been used by Shri Mohit Vijay for wronglful availment and
passing on of Input Tax Credit by receiving/issuing invoices invoices through above firms.
However, invoices without supply of goods have been issued from the firm named M/s
Radheshyam Sales Agency (Sr. No.4) by Shri Mohit Vijay as GSTR-1M were filed and GSTR-3B
were not filed.

13.3 Thus, in view of the facts and legal provisions discussed here-in-above and material
evidences available on record it appears that following 37 firms as detailed below were
wrongfully availed and passed on Input Tax Credit on the strength of of invoices only with
receipt/supply of goods:
Table-C
Sr.
GSTIN Trade Name of the firm Also referred to as
No.
(1) (2) (3) (4)
1 08ATLPJ6231C1ZV Amit Enterprises Noticee No.1
2 08DQJPK7893D1ZB Arvind Traders Noticee No.2
3 08ABGPY6895E1ZW Ashok Trading Company Noticee No.3
4 08CXCPP4117N1Z4 Balaji Enterprises Noticee No.4
5 08ILLPS1109E1ZZ Balaji Trading Company Noticee No.5
6 08CLRPS2178F2ZH Bhanwar Ji Oil And Grain Merchant Noticee No.6
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 7 08BGCPV7856C1Z1 Charbhuja Marble And Granite Noticee No.7
8 08CHZPG7920B1Z3 Dev Sales Noticee No.8
9 08CNHPA8115Q1ZM Ganesh Traders Noticee No.9
10 08JHVPS1072R1Z0 Ganesh Traders Noticee No.10
11 08GOZPS9422F1ZZ Ganesham Trading Corporation Noticee No.11
12 08AZNPJ5019Q1ZO Guru Kripa Traders Noticee No.12
13 08DCXPB7911K1Z1 Hanumant Enterprises Noticee No.13
14 08BFJPJ6150D1ZL India Impex Noticee No.14
15 08IJHPS3325C1Z5 Jai Shankar Enterprises Noticee No.15
16 08BNHPK3981M1ZD Kanaram Begaram Enterprises Noticee No.16
17 08CRWPB6459H1Z6 Kanaram Begaram Enterprises Noticee No.17
18 08ANOPL4017B1Z8 Maa Bhagwati Sales Corporation Noticee No.18
19 08DCVPM4508P1ZN Mahaveer Trading Company Noticee No.19
20 08APDPL9986N1ZU Manhor Sales Agency Noticee No.20
21 08BEFPJ0784N1Z2 Muskan Trade Link Noticee No.21
22 08BOHPG8604Q1ZD Nanda Ram Dinesh Kumar & Sons Noticee No.22
23 08AYIPB4652P1Z0 Neelkanth Trading Corporation Noticee No.23
24 08CFMPD7758H1ZZ Pooja Enterprises Noticee No.24
25 08AJMPC0092R1ZR Pooja Sales Noticee No.25
26 08CLSPG9894D1ZC Pooja Steels Noticee No.26
27 08EPDPK8180R1ZZ Radhika Marble And Granite Noticee No.27
28 08AVVPT9767D1ZI Shankar Lal Rajendra Kumar Sons Noticee No.28
29 08AJUPC6702E1Z9 Shiv Shakti Traders Noticee No.29
30 08GJCPK8373R1Z7 Shyam Sales Corporation Noticee No.30
31 08CTGPP5979J1ZS Star Line Trading Company Noticee No.31
32 08ADJPL5265G1ZC Vinayak Sales Corporation Noticee No.32
33 08GHNPS1415M1ZQ Vishnu International Noticee No.33
34 08EDFPD9719B1ZN Narang Sales Corporation Noticee No.34
35 08CPOPR5298Q1ZG Radheshyam Sales Agency Noticee No.35
36 08DYYPP2538B1ZZ Satyam Traders Noticee No.36
37 08DXRPK8265E1ZV Shreeji Trading Company Noticee No.37

These 37 firms (Sr No 01 to 33 through Shri Kapil Vijay and Shri Mohit Vijay jointly; and Sr
No 34 to 37 through Shri Mohit Vijay) appears to have contravened the provisions of the CGST
Act and Rules made thereunder read with IGST Act & SGST Act of Rajasthan, including Rules
made under as detailed below:
(i) Provisions of Section 16 of the Acts read with Rule 36 of the Rules inasmuch as they
have availed/passed on ITC wrongly,
(ii) Provisions of Section 31 of the Acts read with Rule 46 and 48 of the Rules inasmuch as
they have issued invoice without supply of any goods/ services or both,
(iii) Provisions of Section 35 and 36 of the Acts read with Rule 56 of the Rules inasmuch as
they have not kept and maintained accounts and other records at their principal place of
business as mentioned in certificates of their registrations,
(iv) Provisions of Section 37 of the Acts read with Rule 59 of the Rules inasmuch as they
have not filed their returns correctly,
(v) Provisions of Section 38 of the Acts read with Rule 60 of the Rules inasmuch as they
have not verified / validated their inward supplies while taking ITC of the same,
(vi) Provisions of Section 39 of the Acts read with Rule 61 of the Rules inasmuch as they did
not file GSTR-3B correctly,
(vii) Provisions of Section 41 and 42 of the Acts read with Rule 69 of the Rules inasmuch as
they have taken ITC which was not admissible to them,
13.4 In view of the facts discussed here-in-above and material evidences available on record,
it appears that the Noticee No. 1 to 37 had jointly and severally contravened the provisions of
the CGST/SGST/IGST Act, 2017 and the CGST/SGST/IGST Rules, 2017 Rules made
thereunder with intent to evade payment of CGST/SGST/IGST in as much as they had
contravened the eligibility condition prescribed under Section 16(2) (b) & (c) of the CGST/SGST
Act, 2017 that no registered person was entitled to the credit of any input tax unless he had
received the goods or services or both and that the tax charged in respect of such supply has
been actually paid to the Government.
13.5 CBIC Circular No. 171/03/2022-GST dated 06.07.2022 on Clarification on various issues
relating to applicability of demand and penalty provisions under the Central Goods and Services Tax

Page 171 of 201

Act, 2017 in respect of transactions involving fake invoices provides that the person/firm proved to
be issuing mere goods-less invoices without any actual supply of goods shall be liable for
penal action under Section 122 (1)(ii) of the CGST Act, 2017 for issuing tax invoices
without actual supply of goods or services or both. However, in cases where such
persons/firms are proved to be receiving goods less invoices as well, then, in such cases, the
said firm/person shall be liable for penal action both under section 122(1)((ii) and section
122(1)(vii) of the CGST Act, for issuing invoices without any actual supply of goods
and/or services as also for taking/utilizing input tax credit without actual receipt of goods
and/or services and the person or entity who by engaging in act of passing only invoices
without any underlying supply of goods and has retained the benefit of transactions specified
under sub-section (1A) of section 122 of CGST Act, 2017 shall be liable for penal action under
the provisions of the said sub-section of the Act.
13.6 In view of above, it appears that the Noticees no. 1 to 37 had committed following
offences and contraventions under Section 122 (1) of the CGST/SGST Act, 2017 –
a. issued invoice or bill without supply of goods or services or both which falls under
clause (ii) of Section 122(1) of the CGST/SGST Act., 2017;

b. taken and utilised input tax credit without actual receipt of goods or services which
falls under clause (vii) of Section 122(1) of the CGST Act/SGST ACT;

c. filed GSTR3B returns showing ineligible input tax credit with intention to evade
payment of tax due under the CGST Act thereby which falls under clause (x) of Section
122(1) of the CGST Act/SGST ACT;

d. failed to keep, maintain or retain books of account and other documents in accordance
with the provisions of this Act or the rules made thereunder which falls under clause
(xvi) of Section 122(1) of the CGST Act/SGST ACT;.

13.7.1 Shri Kapil Vijay S/o Shri Ram Kalyan Vijay (also referred to as “Noticee No. 38” in the
Notice) had got registered, created, operated and was having complete control and
management of 42 firms as mentioned in Table-A above; out of which through 33 firms as
detailed below, availed wrongful ITC of Rs. 310,45,45,405/- by way of filing GSTR-3B without
actual receipt of goods and also passed on ITC of Rs. 158,26,09,933/- wrongfully to their buyers
by issuing invoices only, without supply of goods alongwith such invoices. Shri Kapil Vijay
created all the above firms and managed/ operated them with Shri Mohit Vijay S/o Shri Jeevan
Lal Vijay and both retained the amount earned in the name of commission for providing
wrongful ITC through such good-less invoice. Thus, Shri Kapil Vijay had contravened various
provisions of the Act. Shri Kapil Vijay having indulged in the aforesaid contraventions appears
to have rendered himself liable to penalty under sub-section (1A) of section 122 of the CGST
Act/SGST Act.
Table-D
Sr. No. GSTIN Trade Name of the firm
(1) (2) (3)
1 08ATLPJ6231C1ZV Amit Enterprises
2 08DQJPK7893D1ZB Arvind Traders
3 08ABGPY6895E1ZW Ashok Trading Company
4 08CXCPP4117N1Z4 Balaji Enterprises
5 08ILLPS1109E1ZZ Balaji Trading Company
6 08CLRPS2178F2ZH Bhanwar Ji Oil And Grain Merchant
7 08BGCPV7856C1Z1 Charbhuja Marble And Granite
8 08CHZPG7920B1Z3 Dev Sales
9 08CNHPA8115Q1ZM Ganesh Traders
10 08JHVPS1072R1Z0 Ganesh Traders
11 08GOZPS9422F1ZZ Ganesham Trading Corporation
12 08AZNPJ5019Q1ZO Guru Kripa Traders
13 08DCXPB7911K1Z1 Hanumant Enterprises
14 08BFJPJ6150D1ZL India Impex
15 08IJHPS3325C1Z5 Jai Shankar Enterprises
16 08BNHPK3981M1ZD Kanaram Begaram Enterprises
17 08CRWPB6459H1Z6 Kanaram Begaram Enterprises
18 08ANOPL4017B1Z8 Maa Bhagwati Sales Corporation
Page 172 of 201
 19 08DCVPM4508P1ZN Mahaveer Trading Company
20 08APDPL9986N1ZU Manhor Sales Agency
21 08BEFPJ0784N1Z2 Muskan Trade Link
22 08BOHPG8604Q1ZD Nanda Ram Dinesh Kumar & Sons
23 08AYIPB4652P1Z0 Neelkanth Trading Corporation
24 08CFMPD7758H1ZZ Pooja Enterprises
25 08AJMPC0092R1ZR Pooja Sales
26 08CLSPG9894D1ZC Pooja Steels
27 08EPDPK8180R1ZZ Radhika Marble And Granite
28 08AVVPT9767D1ZI Shankar Lal Rajendra Kumar Sons
29 08AJUPC6702E1Z9 Shiv Shakti Traders
30 08GJCPK8373R1Z7 Shyam Sales Corporation
31 08CTGPP5979J1ZS Star Line Trading Company
32 08ADJPL5265G1ZC Vinayak Sales Corporation
33 08GHNPS1415M1ZQ Vishnu International

13.7.2 Shri Kapil Vijay S/o Shri Ram Kalyan Vijay created 9 firms with Shri Mohit Vijay, as
detailed below in the table, where no transaction have been done for availment/passing on of
Input Tax Credit. Therefore, Shri Kapil Vijay having indulged in the aforesaid contraventions
appears to have rendered himself liable to penalty under section 125 of the CGST Act/SGST
Act.
Sr. No. GSTIN Trade Name
1 08BAEPJ0375E1ZZ Green Leaves Enterprises
2 08EYAPS9712K1ZU Jyoti Traders
3 08ACHPO7841G2ZA Neelkanth Trading Corporation
4 08AZRPS6688J1Z4 S.K. Corporation
5 08DBYPR0362C1ZC Satyam Traders
6 07APWPT9803P1ZL Shiv Shakti Traders
7 08APWPT9803P1ZJ Shiv Shakti Traders
8 08JSAPS2666P1ZS Suresh Iron & Steel
9 08DYEPK5002B1ZZ Varsha Enterprises

13.8.1 Further, Shri Mohit Vijay S/o Shri Jeevan Lal Vijay (also referred to as “Noticee No. 39”
in the Notice) had solely got registered, created, operated and was having complete control and
management of 6 firms as mentioned in Table-B above. Out of these 6 firms, only 4 firms as
mentioned below in Table-E availed wrongful ITC of Rs. 440,69,078/- by way of filing GSTR-3B
without actual receipt of goods and also passed on ITC of Rs. 298,00,366/- wrongfully to their
buyers by issuing invoices only, without supply of goods alongwith such invoices. Shri Mohit
Vijay created and managed/ operated all the above firms and retained the amount earned in
the name of commission for providing wrongful ITC through issuance of good-less invoice
from these 4 firms, thereby, had contravened various provisions of the Act.
Table-E
Sr. No. GSTIN Trade Name of the firm
(1) (2) (3)
1 08EDFPD9719B1ZN Narang Sales Corporation
2 08CPOPR5298Q1ZG Radheshyam Sales Agency
3 08DYYPP2538B1ZZ Satyam Traders
4 08DXRPK8265E1ZV Shreeji Trading Company

Shri Mohit Vijay also remain active partner of Shri Kapil Vijay in creation and operation
of the firms mentioned in Table-A. He was also actively involved in wrongful availment and
passing on of Input Tax Credit through the firms created by Shri Kapil Vijay by way of receipt
and issuance of invoices only without rceipt and supply of goods to earn commission as
evident from the evidences discussed in the foregoing paras. Through these fake they have
wrongly availed Input Tax Credit of Rs.314,86,14,483/- [310,45,45,405/- + 440,69,078/-] without
receipt of goods and wrongful passed on ITC of Rs.161,21,67,300/- [158,23,66,934/- + 298,00,366/-
]. Thus, Shri Mohit Vijay, having indulged in the aforesaid contraventions appears to have
rendered himself liable to penalty under sub-section (1A) of section 122 of the CGST Act/SGST
Act. Further, as discussed in Para 13.1 and 13.2 above, total 9 firms have been created by these
persons, but never been used by Shri Kapil Vijay and Shri Mohit Vijay for wronglful
availment/passing on of Input Tax Credit by receiving/issuing invoices without
Page 173 of 201
receipt/supply of goods. Therefore, Shri Mohit Vijay having indulged in the aforesaid
contraventions appears to have rendered himself liable to penalty under section 125 of the
CGST Act/SGST Act.

13.8.2 Shri Mohit Vijay created 11 firms (9 firms with Shri Kapil Vijay as mentioned above in
para 13.7.2), as detailed below in the table, where no transaction have been done for
availment/passing on of Input Tax Credit. Therefore, Shri Mohit Vijay having indulged in the
aforesaid contraventions appears to have rendered himself liable to penalty under section 125
of the CGST Act/SGST Act.
Sr. No. GSTIN Trade Name
1 08BAEPJ0375E1ZZ Green Leaves Enterprises
2 08EYAPS9712K1ZU Jyoti Traders
3 08ACHPO7841G2ZA Neelkanth Trading Corporation
4 08AZRPS6688J1Z4 S.K. Corporation
5 08DBYPR0362C1ZC Satyam Traders
6 07APWPT9803P1ZL Shiv Shakti Traders
7 08APWPT9803P1ZJ Shiv Shakti Traders
8 08JSAPS2666P1ZS Suresh Iron & Steel
9 08DYEPK5002B1ZZ Varsha Enterprises
10 08AYWPV8236B1ZR Abhijeet Trading Company
11 08DBYPR0362C2ZB Laxmi Trading

13.9 Thus, in view of the facts and legal provisions discussed here-in-above and material
evidences available on record it appears that following 16 proprietors of the fake firms as
detailed below for which Shri Kapil Vijay have stated in his statement that the firms were
created in their name with their prior consent and / or they have opened bank account in their
name and handed over the signed cheque books to Shri Kapil Vijay and Shri Mohit Vijay to
earn some amount for providing documents; therefore they have aided and abated Shri Kapil
Vijay and Shri Mohit Vijay through the said fake firms (which have been resulted in
committing of offences specified under the provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and
122(1)(xvi) of the CGST Act, 2017 and corresponding provisions of SGST Act, 2017 and IGST
Act, 2017) appear to have thereby committed offence under Section 122(3)(a) of the CGST Act,
2017 and corresponding provisions of SGST Act, 2017 and IGST Act, 2017, hence, they are liable
for penal action under the said Act.
Table-F
Sr. Also referred to
GSTIN Trade Name of the firm Name of Proprietor
No. as
(1) (2) (3) (4) (5)
1 08ATLPJ6231C1ZV Amit Enterprises Amit Joshi Noticee No.40
08ABGPY6895E1Z
2 Ashok Trading Company Ashok Kumar Yadav Noticee No.41
W
Hanuman Singh
3 08ILLPS1109E1ZZ Balaji Trading Company Noticee No.42
Shekhawat
Bhanwar Ji Oil And Grain
4 08CLRPS2178F2ZH Bhavar Pratap Singh Noticee No.43
Merchant
5 08BGCPV7856C1Z1 Charbhuja Marble And Granite Dev Kishan Varma Noticee No.44
6 08CHZPG7920B1Z3 Dev Sales Deepak Garg Noticee No.45
08CNHPA8115Q1Z
7 Ganesh Traders Ankit Agrawal Noticee No.46
M
8 08GOZPS9422F1ZZ Ganesham Trading Corporation Suresh Noticee No.47
9 08AZNPJ5019Q1ZO Guru Kripa Traders Mangal Chand Jat Noticee No.48
10 08DCXPB7911K1Z1 Hanumant Enterprises Kailash Beniwal Noticee No.49
11 08ANOPL4017B1Z8 Maa Bhagwati Sales Corporation Mishri Lal Noticee No.50
08DCVPM4508P1Z
12 Mahaveer Trading Company Monu Noticee No.51
N
08BOHPG8604Q1Z Nanda Ram Dinesh Kumar &
13 Dinesh Gurjar Noticee No.52
D Sons
14 08AYIPB4652P1Z0 Neelkanth Trading Corporation Bhawani Noticee No.53
08CFMPD7758H1Z
15 Pooja Enterprises Vimla Devi Noticee No.54
Z
Shankar Lal Rajendra Kumar
16 08AVVPT9767D1ZI Rajendra Tailor Noticee No.55
Sons

Page 174 of 201

14.1 The fake firms were controlled and operated by Shri Kapil Vijay and Shri Mohit Vijay
and the persons, who were declared as proprietors, were not aware about the activities and
transactions happened in such firms. The decision to defraud exchequer was of Shri Kapil Vijay
and Shri Mohit Vijay. The penalty under Section 122(1) is for taxable person and ‘Taxable
person’ is defined under Section 2 (107) of CGST Act, 2017 as “taxable person means a person who
is registered or liable to registered under Section 22 or Section 24”. Now as the firms were run by
Shri Kapil Vijay and Shri Mohit Vijay jointly, they were the person liable to be registered and
therefore they shall be considered as ‘taxable person’ and penalty under Section 122 (1) of CGST
Act, 2017 to be proposed to these fake firms through Shri Kapil Vijay and Shri Mohit Vijay
jointly and severally (mastermind in this case). Therefore, as these person were actual controller
of affairs of these fake firms, the penalty under Section 122 (1) of CGST Act, 2017 on the fake
firms is to be proposed through Shri Kapil Vijay and Shri Mohit Vijay jointly and severally.

14.2 In view of the facts discussed herein above and material evidences available on records,
it appears that Shri Kapil Vijay and Shri Mohit Vijay, jointly had created and operated various
firms which they registered in the name of other persons and through such firms issued
invoices without supply of goods to pass on Input Tax Credit wrongly to various receipient
firms to earn commission. It is evident that both of them (Shri Kpail Vijay and Shri Mohit Vijay)
had used the ineligible input tax credit for paying outward tax liability of firms created and
operated by them. In order to take the fake input tax credit, both of them had contacted
operators / brokers engaged in supply of bogus GST credit. Shri Kapil Vijay and Shri Mohit
Vijay were well aware that their acts of commission were illegal and had thus defrauded the
exchequer knowingly and willfully with intent to evade payment of GST. Had the DGGI not
taken proactive measures by conducting the present investigation, the illegal availment of ITC
by the Noticees would have undetected.

14.3 In addition, Shri Arun Singh Chouhan urf bittu (Noticee no. 56), resident of A/18,
Kamla Nagar, Meenawala, Sirsi Road, Jaipur, Rajasthan who was working with Shri Kapil Vijay
and Shri Mohit Vijay, abetted in their illegal activities as discussed above, appears liable for
penalty under Section 122(3)(a) of the CGST/SGST/IGST Acts, as he had aided in the offences
specified in clauses (i) to (xxi) of sub section (1) of the Section 122 of the Acts.

14.4 In addition, Shri Pawan Jain s/o Shri Amarchand Jain (Noticee no. 57), resident of 64,
Mahaveer Colony, Pushkar Road, Ajmer, Rajasthan who was working with Shri Kapil Vijay
and Shri Mohit Vijay, abetted in their illegal activities as discussed above, appears liable for
penalty under Section 122(3)(a) of the CGST/SGST/IGST Acts, as he had aided in the offences
specified in clauses (i) to (xxi) of sub section (1) of the Section 122 of the Acts.

14.5 In addition, Shri Ankit Jain S/o Shri Subhash Kumar Jain (Noticee no. 58), resident of
471, Ambe Vihar Colony, Ajmer, Rajasthan who was working with Shri Kapil Vijay and Shri
Mohit Vijay, abetted in their illegal activities as discussed above, appears liable for penalty
under Section 122(3)(a) of the CGST/SGST/IGST Acts, as he had aided in the offences specified
in clauses (i) to (xxi) of sub section (1) of the Section 122 of the Acts.

14.6 Further, Shri Hakim S/o Shri Mohammad Hanif (Noticee no. 59), resident of H No 39,
Mauhalla Charagah, Dhani – Soran, Vill – Soran, Teh – Tonk, Dist – Tonk 304001; who was
working with Shri Kapil Vijay and Shri Mohit Vijay, and abetted in their illegal work as
discussed above, thereby appears liable for penalty under Section 122(3)(a) of the Acts,
CGST/SGST Act, 2017, as he had aided in the offences specified in clauses (i) to (xxi) of sub
section (1) of the Section 122 of the Acts.

14.7 Further, Shri Nitin Kumar Jain S/o Shri Nemi Chand Jain, Tax Consultant (Noticee no.
60), Plot No.6, Guru Goraksh Colony, Near Adarsh Hospital, Sanganer, Jaipur who has helped
Shri Kapil Vijay and Shri Mohit Vijay in obtaining GST registration of various firms created by
them in the name of other persons as discussed above, thereby appears liable for penalty under
Section 122(3)(a) of the Acts, CGST/SGST Act, 2017, as he had aided in the offences specified in
clauses (i) to (xxi) of sub section (1) of the Section 122 of the Acts.

14.8 It also appears that Shri Virendra Singh Choudhary & Shri Sita Ram Falod (both the
directors in M/s Shree Janak Nandan Tradres Private Limited) (Noticee No. 61 & 62) also
knowingly helped Shri Kapil Vijay and Shri Mohit Vijay in the said acitivity availing and
passing of wrongful ITC through various firms as they allowed Shri Kapil Vijay and Shri Mohit
Vijay to use their firms bank account for receipt/transfer/ rotation of money by Shri Kapil

Page 175 of 201

Vijay and Shri Mohit Vijay in relation to availment and passing on of ineligible/fake ITC
without receipt/supply of goods. Both these persons having indulged in the aforesaid
contraventions appear to have rendered themselves liable to penalty under Section 122(3)(a) of
the CGST Act/SGST/IGST Act as they had aided in the offences specified in clauses (i) to (xxi)
of sub section (1) of the Section 122 of the Acts.

15.1 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Amit Enterprises, K-9, Sector-4, Housing Board, Shastri Nagar,
Jaipur, Jaipur, Rajasthan, 302016 [GSTIN: 08ATLPJ6231C1ZV] (created, operated/controlled by
Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
139534706/- [IGST of Rs. 41554560/- + CGST Rs. 48990073/- + SGST of Rs. 48990073/- ] by
filing GSTR-3B during the above mentioned period without any receipt of inward supplies of
goods. During the corresponding period, they had shown outward supply of taxable value of
Rs. 372764401/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 68816390/- [IGST
of Rs. 21382980/- + CGST of Rs. 23716705/- + SGST of Rs. 23716705/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Amit Enterprises, Jaipur are required to
show cause as follows:
Now, therefore, M/s Amit Enterprises, K-9, Sector-4, Housing Board, Shastri
Nagar, Jaipur, Jaipur, Rajasthan, 302016 [GSTIN: 08ATLPJ6231C1ZV], through Shri Kapil
Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 139534706/- [IGST of Rs.
41554560 + CGST of Rs. 48990073/- + SGST of Rs. 48990073/- ], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 68816390/- [IGST of Rs. 21382980/- + CGST
of Rs. 23716705/- + SGST of Rs. 23716705/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.2 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Arvind Traders, 1771, Narsingh Mandir, Ghat Gate, Jaipur,
Rajasthan, 302003 [GSTIN: 08DQJPK7893D1ZB] (created, operated/controlled by Shri Kapil
Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs. 24423416/-
[IGST of Rs. 12242418/- + CGST Rs. 6090499/- + SGST of Rs. 6090499/- ] by filing GSTR-3B
during the above mentioned period without any receipt of inward supplies of goods. During
the corresponding period, they had shown outward supply of taxable value of Rs. 72945739/-
in their GSTR-1s and passed on total Input Tax Credit of Rs. 12242421/- [IGST of Rs. 67553/- +
CGST of Rs. 6087434/- + SGST of Rs. 6087434/-] illegitimately to various buyers by way of
issuing invoices without actual supply of goods. On the basis of the facts, statements and
provisions of law, it appears that M/s Arvind Traders, Jaipur are required to show cause as
follows:
Now, therefore, M/s Arvind Traders, 1771, Narsingh Mandir, Ghat Gate, Jaipur,
Rajasthan, 302003 [GSTIN: 08DQJPK7893D1ZB], through Shri Kapil Vijay and Shri Mohit Vijay,
are hereby called upon to show cause to the Additional Commissioner/Joint Commissioner of
Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-
Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 24423416/- [IGST of Rs. 12242418
+ CGST of Rs. 6090499/- + SGST of Rs. 6090499/- + Cess of Rs. 0/-], without actual
receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 12242421/- [IGST of Rs. 67553/- + CGST of
Rs. 6087434/- + SGST of Rs. 6087434/-], without actual supply of goods and/or
services;
Page 176 of 201
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.3 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Ashok Trading Company, 1771, Near Narsingh Mandir,
Ghatgate, Jaipur, Rajasthan, 302003 [GSTIN: 08ABGPY6895E1ZW] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 40716691/- [IGST of Rs. 32461499/- + CGST Rs. 4127596/- + SGST of Rs.
4127596/- ] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 111536001/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
22396141/- [IGST of Rs. 12967651/- + CGST of Rs. 4714245/- + SGST of Rs. 4714245/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Ashok Trading
Company, Jaipur are required to show cause as follows:
Now, therefore, M/s Ashok Trading Company, 1771, Near Narsingh Mandir, Ghatgate,
Jaipur, Rajasthan, 302003 [GSTIN: 08ABGPY6895E1ZW] , through Shri Kapil Vijay and Shri
Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 40716691/- [IGST of Rs. 32461499
+ CGST of Rs. 4127596/- + SGST of Rs. 4127596/- + Cess of Rs. 0/-], without actual
receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 22396141/- [IGST of Rs. 12967651/- + CGST
of Rs. 4714245/- + SGST of Rs. 4714245/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.4 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Balaji Enterprises, C-892, First Scheme 4 -C, Macheda, Jaipur,
Rajasthan, 302013 [GSTIN: 08CXCPP4117N1Z4] (created, operated/controlled by Shri Kapil
Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs. 28638934/-
[IGST of Rs. 14349624/- + CGST Rs. 7144655/- + SGST of Rs. 7144655/- ] by filing GSTR-3B
during the above mentioned period without any receipt of inward supplies of goods. During
the corresponding period, they had shown outward supply of taxable value of Rs. 79501242/-
in their GSTR-1s and passed on total Input Tax Credit of Rs. 14349627/- [IGST of Rs. 1138099/-
+ CGST of Rs. 6605764/- + SGST of Rs. 6605764/-] illegitimately to various buyers by way of
issuing invoices without actual supply of goods. On the basis of the facts, statements and
provisions of law, it appears that M/s Balaji Enterprises, Jaipur are required to show cause as
follows:
Now, therefore, M/s Balaji Enterprises, C-892, First Scheme 4 -C, Macheda, Jaipur,
Rajasthan, 302013 [GSTIN: 08CXCPP4117N1Z4] , through Shri Kapil Vijay and Shri Mohit Vijay,
are hereby called upon to show cause to the Additional Commissioner/Joint Commissioner of
Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-
Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 28638934/- [IGST of Rs.
14349624/- + CGST of Rs. 7144655/- + SGST of Rs. 7144655/- ], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 14349627/- [IGST of Rs. 1138099/- + CGST
Page 177 of 201
 of Rs. 6605764/- + SGST of Rs. 6605764/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.5 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Balaji Trading Company, A-20, Kamla Nagar, Meenawala,
Jaipur, Rajasthan, 302012 [GSTIN: 08ILLPS1109E1ZZ] (created, operated/controlled by Shri
Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
55373211/- [IGST of Rs. 30043303/- + CGST Rs. 12664954/- + SGST of Rs. 12664954/-] by filing
GSTR-3B during the above mentioned period without any receipt of inward supplies of goods.
During the corresponding period, they had shown outward supply of taxable value of Rs.
173797940/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 33778892/- [IGST of
Rs. 10146891/- + CGST of Rs. 11816001/- + SGST of Rs. 11816001/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Balaji Trading Company, Jaipur are
required to show cause as follows:
Now, therefore, M/s Balaji Trading Company, A-20, Kamla Nagar, Meenawala, Jaipur,
Rajasthan, 302012 [GSTIN: 08ILLPS1109E1ZZ] , through Shri Kapil Vijay and Shri Mohit Vijay,
are hereby called upon to show cause to the Additional Commissioner/Joint Commissioner of
Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-
Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 55373211/- [IGST of Rs. 30043303
+ CGST of Rs. 12664954/- + SGST of Rs. 12664954/-], without actual receipt of goods
and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 33778892/- [IGST of Rs. 10146891/- + CGST
of Rs. 11816001/- + SGST of Rs. 11816001/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.6 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Bhanwar Ji Oil And Grain Merchent, A-2, Mandor Mandi,
Jodhpur, Rajasthan, 342001 [GSTIN: 08CLRPS2178F2ZH] (created, operated/controlled by Shri
Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
46498872/- [IGST of Rs. 0/- + CGST Rs. 23249436/- + SGST of Rs. 23249436/-] by filing GSTR-
3B during the above mentioned period without any receipt of inward supplies of goods. During
the corresponding period, they had shown outward supply of taxable value of Rs. 550919626/-
in their GSTR-1s and passed on total Input Tax Credit of Rs. 46280035/- [IGST of Rs. 1350000/-
+ CGST of Rs. 22465017/- + SGST of Rs. 22465017/-] illegitimately to various buyers by way of
issuing invoices without actual supply of goods. On the basis of the facts, statements and
provisions of law, it appears that M/s Bhanwar Ji Oil And Grain Merchent, Jaipur are required
to show cause as follows:
Now, therefore, M/s Bhanwar Ji Oil And Grain Merchent, A-2, Mandor Mandi,
Jodhpur, Rajasthan, 342001 [GSTIN: 08CLRPS2178F2ZH] , through Shri Kapil Vijay and Shri
Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 46498872/- [IGST of Rs. 0 +
CGST of Rs. 23249436/- + SGST of Rs. 23249436/-], without actual receipt of goods
and/or services;
Page 178 of 201
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 46280035/- [IGST of Rs. 1350000/- + CGST
of Rs. 22465017/- + SGST of Rs. 22465017/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.7 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Charbhuja Marble And Granite, Nasiya Ji Ke Pas, Roopangrah,
Kishangrah, Ajmer, Rajasthan, 305814 [GSTIN: 08BGCPV7856C1Z1] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 23779969/- [IGST of Rs. 12380617/- + CGST Rs. 5699676/- + SGST of Rs.
5699676/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 59943469/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
10785711/- [IGST of Rs. 1897441/- + CGST of Rs. 4444135/- + SGST of Rs. 4444135/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Charbhuja Marble
And Granite, Jaipur are required to show cause as follows:
Now, therefore, M/s Charbhuja Marble And Granite, Nasiya Ji Ke Pas, Roopangrah,
Kishangrah, Ajmer, Rajasthan, 305814 [GSTIN: 08BGCPV7856C1Z1] , through Shri Kapil Vijay
and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 23779969/- [IGST of Rs. 12380617
+ CGST of Rs. 5699676/- + SGST of Rs. 5699676/-], without actual receipt of goods
and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 10785711/- [IGST of Rs. 1897441/- + CGST
of Rs. 4444135/- + SGST of Rs. 4444135/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.8 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Dev Sales, Plot No.-202, Laxmi Nagar, Niwaru Road, Jhotwara,
Jaipur City, Jaipur, Rajasthan, 302012 [GSTIN: 08CHZPG7920B1Z3] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 9630232/- [CGST Rs. 4815116/- + SGST of Rs. 4815116/-] by filing GSTR-
3B during the above mentioned period without any receipt of inward supplies of goods. During
the corresponding period, they had shown outward supply of taxable value of Rs. 74872639/-
in their GSTR-1s and passed on total Input Tax Credit of Rs. 13477075/- [CGST of Rs. 6738538/-
+ SGST of Rs. 6738538/-] illegitimately to various buyers by way of issuing invoices without
actual supply of goods. On the basis of the facts, statements and provisions of law, it appears
that M/s Dev Sales, Jaipur are required to show cause as follows:
Now, therefore, M/s Dev Sales, Plot No.-202, Laxmi Nagar, Niwaru Road, Jhotwara,
Jaipur City, Jaipur, Rajasthan, 302012 [GSTIN: 08CHZPG7920B1Z3] , through Shri Kapil Vijay
and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 9630232/- [CGST of Rs.
4815116/- + SGST of Rs. 4815116/-], without actual receipt of goods and/or services;
Page 179 of 201
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 13477075/- [CGST of Rs. 6738538/- + SGST
of Rs. 6738538/-], without actual supply of goods and/or services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.9 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Ganesh Traders, Plot No.-163, Shree Ramnpuri, Jhotwara, Jaipur
City, Jaipur, Rajasthan, 302012 [GSTIN: 08CNHPA8115Q1ZM] (created, operated/controlled by
Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
109552484/- [IGST of Rs. 41309897/- + CGST Rs. 24485967/- + SGST of Rs. 24485967/- + Cess of
Rs. 19270653/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 776582663/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
88427264/- [IGST of Rs. 24178909/- + CGST of Rs. 32124178/- + SGST of Rs. 32124178/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Ganesh Traders,
Jaipur are required to show cause as follows:
Now, therefore, M/s Ganesh Traders, Plot No.-163, Shree Ramnpuri, Jhotwara, Jaipur
City, Jaipur, Rajasthan, 302012 [GSTIN: 08CNHPA8115Q1ZM] , through Shri Kapil Vijay and
Shri Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 109552484/- [IGST of Rs.
41309897 + CGST of Rs. 24485967/- + SGST of Rs. 24485967/- + Cess of Rs. 19270653/-
], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 88427264/- [IGST of Rs. 24178909/- + CGST
of Rs. 32124178/- + SGST of Rs. 32124178/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.10 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Ganesh Traders, Plot No - 163, Shree Ramanpuri, Jhotwara,
Jaipur, Jaipur, Rajasthan, 302012 [GSTIN: 08JHVPS1072R1Z0] (created, operated/controlled by
Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
34046814/- [IGST of Rs. 6176540/- + CGST Rs. 13935137/- + SGST of Rs. 13935137/-] by filing
GSTR-3B during the above mentioned period without any receipt of inward supplies of goods.
During the corresponding period, they had shown outward supply of taxable value of Rs.
133772909/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 24338415/- [IGST of
Rs. 11428120/- + CGST of Rs. 6455148/- + SGST of Rs. 6455148/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Ganesh Traders, Jaipur are required to
show cause as follows:
Now, therefore, M/s Ganesh Traders, Plot No - 163, Shree Ramanpuri, Jhotwara, Jaipur,
Jaipur, Rajasthan, 302012 [GSTIN: 08JHVPS1072R1Z0] , through Shri Kapil Vijay and Shri Mohit
Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 34046814/- [IGST of Rs. 6176540
+ CGST of Rs. 13935137/- + SGST of Rs. 13935137/- ], without actual receipt of goods
Page 180 of 201
 and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 24338415/- [IGST of Rs. 11428120/-/- +
CGST of Rs. 6455148/- + SGST of Rs. 6455148/-], without actual supply of goods
and/or services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.11 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Ganesham Trading Corporation, D-3, Dai Nagar, Malpura Road,
Sanganer, Rajasthan, 302029 [GSTIN: 08GOZPS9422F1ZZ] (created, operated/controlled by
Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
3144300/- [CGST Rs. 1572150/- + SGST of Rs. 1572150/-] by filing GSTR-3B during the above
mentioned period without any receipt of inward supplies of goods. During the corresponding
period, they had shown outward supply of taxable value of Rs. 12503647/- in their GSTR-1s
and passed on total Input Tax Credit of Rs. 3144301/- [CGST of Rs. 1572150/- + SGST of Rs.
1572150/-] illegitimately to various buyers by way of issuing invoices without actual supply of
goods. On the basis of the facts, statements and provisions of law, it appears that M/s
Ganesham Trading Corporation, Jaipur are required to show cause as follows:
Now, therefore, M/s Ganesham Trading Corporation, D-3, Dai Nagar, Malpura Road,
Sanganer, Rajasthan, 302029 [GSTIN: 08GOZPS9422F1ZZ] , through Shri Kapil Vijay and Shri
Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 3144300/- [CGST of Rs.
1572150/- + SGST of Rs. 1572150/-], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 3144301/- [CGST of Rs. 1572150/- + SGST
of Rs. 1572150/-], without actual supply of goods and/or services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.12 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Guru Kripa Traders, Shop No-27, Royal City, Hatoz Mode, Sirsi
Road, Jaipur, Rajasthan, 302012 [GSTIN: 08AZNPJ5019Q1ZO] (created, operated/controlled by
Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
180771201/- [IGST of Rs. 92875923/- + CGST Rs. 43947639/- + SGST of Rs. 43947639/- ] by
filing GSTR-3B during the above mentioned period without any receipt of inward supplies of
goods. During the corresponding period, they had shown outward supply of taxable value of
Rs. 407929295/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 84469501/- [IGST
of Rs. 17500168/- + CGST of Rs. 33484667/- + SGST of Rs. 33484667/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Guru Kripa Traders, Jaipur are required
to show cause as follows:
Now, therefore, M/s Guru Kripa Traders, Shop No-27, Royal City, Hatoz Mode, Sirsi
Road, Jaipur, Rajasthan, 302012 [GSTIN: 08AZNPJ5019Q1ZO] , through Shri Kapil Vijay and
Shri Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 180771201/- [IGST of Rs.
92875923 + CGST of Rs. 43947639/- + SGST of Rs. 43947639/-], without actual receipt

Page 181 of 201

 of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 84469501/- [IGST of Rs. 17500168/- + CGST
of Rs. 33484667/- + SGST of Rs. 33484667/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.13 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Hanumant Enterprises, C-892, First Scheme 4-C, Macheda,
Jaipur, Jaipur, Rajasthan, 302013 [GSTIN: 08DCXPB7911K1Z1] (created, operated/controlled by
Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
106565281/- [IGST of Rs. 61133497/- + CGST Rs. 22715892/- + SGST of Rs. 22715892/- ] by
filing GSTR-3B during the above mentioned period without any receipt of inward supplies of
goods. During the corresponding period, they had shown outward supply of taxable value of
Rs. 318083050/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 50204472/- [IGST
of Rs. 1030998/- + CGST of Rs. 24586737/- + SGST of Rs. 24586737/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Hanumant Enterprises, Jaipur are
required to show cause as follows:
Now, therefore, M/s Hanumant Enterprises, C-892, First Scheme 4-C, Macheda, Jaipur,
Jaipur, Rajasthan, 302013 [GSTIN: 08DCXPB7911K1Z1] , through Shri Kapil Vijay and Shri
Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 106565281/- [IGST of Rs.
61133497 + CGST of Rs. 22715892/- + SGST of Rs. 22715892/-], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 50204472/- [IGST of Rs. 1030998/- + CGST
of Rs. 24586737/- + SGST of Rs. 24586737/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.14 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s India Impex, Shop No.-S-49, Jaipuriyo Ki Bad, Shiv Nagar,
Jhotwara, Jaipur, Rajasthan, 302012 [GSTIN: 08BFJPJ6150D1ZL] (created, operated/controlled
by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
66857655/- [IGST of Rs. 33443261/- + CGST Rs. 16707197/- + SGST of Rs. 16707197/-] by filing
GSTR-3B during the above mentioned period without any receipt of inward supplies of goods.
During the corresponding period, they had shown outward supply of taxable value of Rs.
187598330/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 33443270/- [IGST of
Rs. 6106472/- + CGST of Rs. 13668399/- + SGST of Rs. 13668399/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s India Impex, Jaipur are required to show
cause as follows:
Now, therefore, M/s India Impex, Shop No.-S-49, Jaipuriyo Ki Bad, Shiv Nagar,
Jhotwara, Jaipur, Rajasthan, 302012 [GSTIN: 08BFJPJ6150D1ZL] , through Shri Kapil Vijay and
Shri Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:

Page 182 of 201

(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 66857655/- [IGST of Rs. 33443261
+ CGST of Rs. 16707197/- + SGST of Rs. 16707197/-], without actual receipt of goods
and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 33443270/- [IGST of Rs. 6106472/- + CGST
of Rs. 13668399/- + SGST of Rs. 13668399/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.15 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Jai Shankar Enterprises, Plot No 67, Shekhawati Nagar, Vistar,
Govindpura, Jhotwara, Jaipur, Rajasthan, 302012 [GSTIN: 08IJHPS3325C1Z5] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 57058931/- [IGST of Rs. 30959165/- + CGST Rs. 13049883/- + SGST of Rs.
13049883/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 261968180/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
54825822/- [IGST of Rs. 24505101/- + CGST of Rs. 15160361/- + SGST of Rs. 15160361/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Jai Shankar
Enterprises, Jaipur are required to show cause as follows:
Now, therefore, M/s Jai Shankar Enterprises, Plot No 67, Shekhawati Nagar, Vistar,
Govindpura, Jhotwara, Jaipur, Rajasthan, 302012 [GSTIN: 08IJHPS3325C1Z5] , through Shri
Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 57058931/- [IGST of Rs.
30959165/- + CGST of Rs. 13049883/- + SGST of Rs. 13049883/- ], without actual
receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 54825822/- [IGST of Rs. 24505101/- + CGST
of Rs. 15160361/- + SGST of Rs. 15160361/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.16 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Kanaram Begaram Enterprises, Shop No.5A, Gyatri Vihar,
Kollawala, Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08BNHPK3981M1ZD] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 147275589/- [IGST of Rs. 77418091/- + CGST Rs. 34928749/- + SGST of Rs.
34928749/- ] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 643384782/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
68375723/- [IGST of Rs. 2677955/- + CGST of Rs. 32848884/- + SGST of Rs. 32848884/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Kanaram Begaram
Enterprises, Jaipur are required to show cause as follows:
Now, therefore, M/s Kanaram Begaram Enterprises, Shop No.5A, Gyatri Vihar,
Kollawala, Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08BNHPK3981M1ZD] , through Shri
Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Page 183 of 201
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 147275589/- [IGST of Rs.
77418091 + CGST of Rs. 34928749/- + SGST of Rs. 34928749/-], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 68375723/- [IGST of Rs. 2677955/- + CGST
of Rs. 32848884/- + SGST of Rs. 32848884/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.17 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Kanaram Begaram Enterprises, 62/120, Mansarovar, Jaipur,
Rajasthan, 302020 [GSTIN: 08CRWPB6459H1Z6] (created, operated/controlled by Shri Kapil
Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs. 131530310/-
[IGST of Rs. 66807218/- + CGST Rs. 32361546/- + SGST of Rs. 32361546/-] by filing GSTR-3B
during the above mentioned period without any receipt of inward supplies of goods. During
the corresponding period, they had shown outward supply of taxable value of Rs. 530394134/-
in their GSTR-1s and passed on total Input Tax Credit of Rs. 64281392/- [IGST of Rs. 6531893/-
+ CGST of Rs. 28874750/- + SGST of Rs. 28874750/-] illegitimately to various buyers by way of
issuing invoices without actual supply of goods. On the basis of the facts, statements and
provisions of law, it appears that M/s Kanaram Begaram Enterprises, Jaipur are required to
show cause as follows:
Now, therefore, M/s Kanaram Begaram Enterprises, 62/120, Mansarovar, Jaipur,
Rajasthan, 302020 [GSTIN: 08CRWPB6459H1Z6] , through Shri Kapil Vijay and Shri Mohit
Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 131530310/- [IGST of Rs.
66807218 + CGST of Rs. 32361546/- + SGST of Rs. 32361546/- ], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 64281392/- [IGST of Rs. 6531893/- + CGST
of Rs. 28874750/- + SGST of Rs. 28874750/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.18 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Maa Bhagwati Sales Corporation, 36, Sevi Colony, Jahan Khet
Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08ANOPL4017B1Z8] (created, operated/controlled
by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
172222391/- [IGST of Rs. 86661845/- + CGST Rs. 42780273/- + SGST of Rs. 42780273/- ] by
filing GSTR-3B during the above mentioned period without any receipt of inward supplies of
goods. During the corresponding period, they had shown outward supply of taxable value of
Rs. 443180031/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 85631384/- [IGST
of Rs. 20360526/- + CGST of Rs. 32635429/- + SGST of Rs. 32635429/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Maa Bhagwati Sales Corporation, Jaipur
are required to show cause as follows:

Page 184 of 201

 Now, therefore, M/s Maa Bhagwati Sales Corporation, 36, Sevi Colony, Jahan Khet
Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08ANOPL4017B1Z8] , through Shri Kapil Vijay
and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 172222391/- [IGST of Rs.
86661845 + CGST of Rs. 42780273/- + SGST of Rs. 42780273/-], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 85631384/- [IGST of Rs. 20360526/- + CGST
of Rs. 32635429/- + SGST of Rs. 32635429/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.19 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Mahaveer Trading Company, B-22, Besment Ganpati Enclave,
Central Spine, Vidyadhar Nagar, Jaipur, Rajasthan, 302023 [GSTIN: 08DCVPM4508P1ZN]
(created, operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed
Input Tax Credit of GST of Rs. 73263830/- [CGST Rs. 36631915/- + SGST of Rs. 36631915/- ] by
filing GSTR-3B during the above mentioned period without any receipt of inward supplies of
goods. During the corresponding period, they had shown outward supply of taxable value of
Rs. 388183315/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 73538566/- [IGST
of Rs. 14104843/- + CGST of Rs. 29716862/- + SGST of Rs. 29716862/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Mahaveer Trading Company, Jaipur are
required to show cause as follows:
Now, therefore, M/s Mahaveer Trading Company, B-22, Besment Ganpati Enclave,
Central Spine, Vidyadhar Nagar, Jaipur, Rajasthan, 302023 [GSTIN: 08DCVPM4508P1ZN] ,
through Shri Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the
Additional Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST
Commissionerate, Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 73263830/- [CGST of Rs.
36631915/- + SGST of Rs. 36631915/-], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 73538566/- [IGST of Rs. 14104843/- + CGST
of Rs. 29716862/- + SGST of Rs. 29716862/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.20 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Manhor Sales Agency, Shop No.5, Gyatri Vihar, Kollawala,
Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08APDPL9986N1ZU] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 210485039/- [IGST of Rs. 111759435/- + CGST Rs. 49362802/- + SGST of
Rs. 49362802/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 788849399/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
98199681/- [IGST of Rs. 11205769/- + CGST of Rs. 43496956/- + SGST of Rs. 43496956/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On

Page 185 of 201

the basis of the facts, statements and provisions of law, it appears that M/s Manhor Sales
Agency, Jaipur are required to show cause as follows:
Now, therefore, M/s Manhor Sales Agency, Shop No.5, Gyatri Vihar, Kollawala,
Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08APDPL9986N1ZU] , through Shri Kapil Vijay
and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 210485039/- [IGST of Rs.
111759435 + CGST of Rs. 49362802/- + SGST of Rs. 49362802/- ], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 98199681/- [IGST of Rs. 11205769/- + CGST
of Rs. 43496956/- + SGST of Rs. 43496956/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.21 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Muskan Trade Link, Shop No.2, F-401,Aasam Group Sociaty,
Sector No.4, Vidhyadhar Nagar, Jaipur, Rajasthan, 302023 [GSTIN: 08BEFPJ0784N1Z2] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 381890622/- [IGST of Rs. 280801394/- + CGST Rs. 50544614/- + SGST of
Rs. 50544614/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 523211082/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
101006862/- [IGST of Rs. 3210530/- + CGST of Rs. 48898166/- + SGST of Rs. 48898166/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Muskan Trade Link,
Jaipur are required to show cause as follows:
Now, therefore, M/s Muskan Trade Link, Shop No.2, F-401,Aasam Group Sociaty,
Sector No.4, Vidhyadhar Nagar, Jaipur, Rajasthan, 302023 [GSTIN: 08BEFPJ0784N1Z2] ,
through Shri Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the
Additional Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST
Commissionerate, Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 381890622/- [IGST of Rs.
280801394 + CGST of Rs. 50544614/- + SGST of Rs. 50544614/- ], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 101006862/- [IGST of Rs. 3210530/- + CGST
of Rs. 48898166/- + SGST of Rs. 48898166/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.22 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Nanda Ram Dinesh Kumar & Sons, Shop No. S-56, Shiv Nagar-
A, Sirsi Road, Jaipur, Rajasthan, 302012 [GSTIN: 08BOHPG8604Q1ZD] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 184269991/- [IGST of Rs. 85916497/- + CGST Rs. 49176747/- + SGST of Rs.
49176747/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply

Page 186 of 201

of taxable value of Rs. 451773892/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
85740493/- [IGST of Rs. 12664410/- + CGST of Rs. 36538042/- + SGST of Rs. 36538042/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Nanda Ram Dinesh
Kumar & Sons, Jaipur are required to show cause as follows:
Now, therefore, M/s Nanda Ram Dinesh Kumar & Sons, Shop No. S-56, Shiv Nagar-A,
Sirsi Road, Jaipur, Rajasthan, 302012 [GSTIN: 08BOHPG8604Q1ZD] , through Shri Kapil Vijay
and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 184269991/- [IGST of Rs.
85916497 + CGST of Rs. 49176747/- + SGST of Rs. 49176747/-], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 85740493/- [IGST of Rs. 12664410/- + CGST
of Rs. 36538042/- + SGST of Rs. 36538042/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.23 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Neelkanth Trading Corporation, A-92, Balaji Vihar, Bainad Road,
Jaipur, Rajasthan, 302012 [GSTIN: 08AYIPB4652P1Z0] (created, operated/controlled by Shri
Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
147133356/- [IGST of Rs. 82320996/- + CGST Rs. 32406180/- + SGST of Rs. 32406180/- +] by
filing GSTR-3B during the above mentioned period without any receipt of inward supplies of
goods. During the corresponding period, they had shown outward supply of taxable value of
Rs. 339696290/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 64415135/- [IGST
of Rs. 7464602/- + CGST of Rs. 28475267/- + SGST of Rs. 28475267/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Neelkanth Trading Corporation, Jaipur
are required to show cause as follows:
Now, therefore, M/s Neelkanth Trading Corporation, A-92, Balaji Vihar, Bainad Road,
Jaipur, Rajasthan, 302012 [GSTIN: 08AYIPB4652P1Z0] , through Shri Kapil Vijay and Shri Mohit
Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 147133356/- [IGST of Rs.
82320996 + CGST of Rs. 32406180/- + SGST of Rs. 32406180/-], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 64415135/- [IGST of Rs. 7464602/- + CGST
of Rs. 28475267/- + SGST of Rs. 28475267/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.24 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Pooja Enterprises, Plot No. 17, Sunita Colony, Rampura Road,
Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08CFMPD7758H1ZZ] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax

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Credit of GST of Rs. 92556449/- [IGST of Rs. 47385067/- + CGST Rs. 22585691/- + SGST of Rs.
22585691/- ] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 168022254/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
45930348/- [IGST of Rs. 377310/- + CGST of Rs. 22776519/- + SGST of Rs. 22776519/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Pooja Enterprises,
Jaipur are required to show cause as follows:
Now, therefore, M/s Pooja Enterprises, Plot No. 17, Sunita Colony, Rampura Road,
Sanganer, Jaipur, Rajasthan, 302029 [GSTIN: 08CFMPD7758H1ZZ] , through Shri Kapil Vijay
and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 92556449/- [IGST of Rs. 47385067
+ CGST of Rs. 22585691/- + SGST of Rs. 22585691/- ], without actual receipt of goods
and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 45930348/- [IGST of Rs. 377310/- + CGST of
Rs. 22776519/- + SGST of Rs. 22776519/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.25 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Pooja Sales, Plot No. 135, Bhagwan Bahubali Nagar, Niwaru
Road, Jaipur, Rajasthan, 302012 [GSTIN: 08AJMPC0092R1ZR] (created, operated/controlled by
Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
13885994/- [CGST Rs. 6942997/- + SGST of Rs. 6942997/-] by filing GSTR-3B during the above
mentioned period without any receipt of inward supplies of goods. During the corresponding
period, they had shown outward supply of taxable value of Rs. 154045467/-in their GSTR-1s
and passed on total Input Tax Credit of Rs. 29739704/- [IGST of Rs. 13341761/- + CGST of Rs.
8198972/- + SGST of Rs. 8198972/-] illegitimately to various buyers by way of issuing invoices
without actual supply of goods. On the basis of the facts, statements and provisions of law, it
appears that M/s Pooja Sales, Jaipur are required to show cause as follows:
Now, therefore, M/s Pooja Sales, Plot No. 135, Bhagwan Bahubali Nagar, Niwaru Road,
Jaipur, Rajasthan, 302012 [GSTIN: 08AJMPC0092R1ZR] , through Shri Kapil Vijay and Shri
Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 13885994/- [CGST of Rs.
6942997/- + SGST of Rs. 6942997/-], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 29739704/- [IGST of Rs. 13341761/- + CGST
of Rs. 8198972/- + SGST of Rs. 8198972/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.26 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Pooja Steels, 30, Sunrise City, Niwaru , Jhotwara Road, Jaipur,
Rajasthan, 302012 [GSTIN: 08CLSPG9894D1ZC] (created, operated/controlled by Shri Kapil

Page 188 of 201

Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs. 552894/-
[CGST Rs. 276447/- + SGST of Rs. 276447/- ] by filing GSTR-3B during the above mentioned
period without any receipt of inward supplies of goods. During the corresponding period, they
had shown outward supply of taxable value of Rs. 3096640/- in their GSTR-1s and passed on
total Input Tax Credit of Rs. 557395/- [IGST of Rs. 557395/-] illegitimately to various buyers by
way of issuing invoices without actual supply of goods. On the basis of the facts, statements
and provisions of law, it appears that M/s Pooja Steels, Jaipur are required to show cause as
follows:
Now, therefore, M/s Pooja Steels, 30, Sunrise City, Niwaru , Jhotwara Road, Jaipur,
Rajasthan, 302012 [GSTIN: 08CLSPG9894D1ZC] , through Shri Kapil Vijay and Shri Mohit
Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 552894/- [CGST of Rs. 276447/-
+ SGST of Rs. 276447/-], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 557395/- [IGST of Rs. 557395/-], without
actual supply of goods and/or services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.27 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Radhika Marble And Granite, Plot No. A-20, Kamla Nagar,
Meenawala, Sirsi Road, Jaipur, Rajasthan, 302012 [GSTIN: 08EPDPK8180R1ZZ] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 22483474/- [CGST Rs. 11241737/- + SGST of Rs. 11241737/-] by filing
GSTR-3B during the above mentioned period without any receipt of inward supplies of goods.
During the corresponding period, they had shown outward supply of taxable value of Rs.
122854472/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 22101205/- [IGST of
Rs. 204720/- + CGST of Rs. 10948242/- + SGST of Rs. 10948242/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Radhika Marble And Granite, Jaipur are
required to show cause as follows:
Now, therefore, M/s Radhika Marble And Granite, Plot No. A-20, Kamla Nagar,
Meenawala, Sirsi Road, Jaipur, Rajasthan, 302012 [GSTIN: 08EPDPK8180R1ZZ] , through Shri
Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 22483474/- [CGST of Rs.
11241737/- + SGST of Rs. 11241737/-], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 22101205/- [IGST of Rs. 204720/- + CGST of
Rs. 10948242/- + SGST of Rs. 10948242/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.28 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Shankar Lal Rajendra Kumar & Sons, Shop No- S-55, Shiv Nagar
-A, Sirsi Hathoj Link Road, Jaipur, Rajasthan, 302016 [GSTIN: 08AVVPT9767D1ZI] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax

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Credit of GST of Rs. 184212045/- [IGST of Rs. 102162151/- + CGST Rs. 41024947/- + SGST of
Rs. 41024947/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 493284936/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
82040845/- [IGST of Rs. 14801937/- + CGST of Rs. 33619454/- + SGST of Rs. 33619454/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Shankar Lal
Rajendra Kumar & Sons, Jaipur are required to show cause as follows:
Now, therefore, M/s Shankar Lal Rajendra Kumar & Sons, Shop No- S-55, Shiv Nagar -
A, Sirsi Hathoj Link Road, Jaipur, Rajasthan, 302016 [GSTIN: 08AVVPT9767D1ZI] , through
Shri Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 184212045/- [IGST of Rs.
102162151/- + CGST of Rs. 41024947/- + SGST of Rs. 41024947/- ], without actual
receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 82040845/- [IGST of Rs. 14801937/- + CGST
of Rs. 33619454/- + SGST of Rs. 33619454/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.29 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Shiv Shakti Traders, Plot No.-5, Dadu Nagar, Sanganer, Jaipur,
Rajasthan, 302029 [GSTIN: 08AJUPC6702E1Z9] (created, operated/controlled by Shri Kapil
Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs. 199316799/-
[IGST of Rs. 109942635/- + CGST Rs. 44687082/- + SGST of Rs. 44687082/- ] by filing GSTR-3B
during the above mentioned period without any receipt of inward supplies of goods. During
the corresponding period, they had shown outward supply of taxable value of Rs. 467705885/-
in their GSTR-1s and passed on total Input Tax Credit of Rs. 89374260/- [IGST of Rs. 26076644/-
+ CGST of Rs. 31648808/- + SGST of Rs. 31648808/-] illegitimately to various buyers by way of
issuing invoices without actual supply of goods. On the basis of the facts, statements and
provisions of law, it appears that M/s Shiv Shakti Traders, Jaipur are required to show cause as
follows:
Now, therefore, M/s Shiv Shakti Traders, Plot No.-5, Dadu Nagar, Sanganer, Jaipur,
Rajasthan, 302029 [GSTIN: 08AJUPC6702E1Z9] , through Shri Kapil Vijay and Shri Mohit Vijay,
are hereby called upon to show cause to the Additional Commissioner/Joint Commissioner of
Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-
Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 199316799/- [IGST of Rs.
109942635 + CGST of Rs. 44687082/- + SGST of Rs. 44687082/- ], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 89374260/- [IGST of Rs. 26076644/- + CGST
of Rs. 31648808/- + SGST of Rs. 31648808/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.

Page 190 of 201

15.30 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Shyam Sales Corporation, 24, Sarvodaya Nagar, Harnathpura,
Jaipur, Rajasthan, 302012 [GSTIN: 08GJCPK8373R1Z7] (created, operated/controlled by Shri
Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
11559294/- [ CGST Rs. 5779647/- + SGST of Rs. 5779647/- ] by filing GSTR-3B during the above
mentioned period without any receipt of inward supplies of goods. During the corresponding
period, they had shown outward supply of taxable value of Rs. 72828176/- in their GSTR-1s
and passed on total Input Tax Credit of Rs. 13934256/- [IGST of Rs. 2310515/- + CGST of Rs.
5811870/- + SGST of Rs. 5811870/-] illegitimately to various buyers by way of issuing invoices
without actual supply of goods. On the basis of the facts, statements and provisions of law, it
appears that M/s Shyam Sales Corporation, Jaipur are required to show cause as follows:
Now, therefore, M/s Shyam Sales Corporation, 24, Sarvodaya Nagar, Harnathpura,
Jaipur, Rajasthan, 302012 [GSTIN: 08GJCPK8373R1Z7] , through Shri Kapil Vijay and Shri
Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 11559294/- [ CGST of Rs.
5779647/- + SGST of Rs. 5779647/- ], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 13934256/- [IGST of Rs. 2310515/- + CGST
of Rs. 5811870/- + SGST of Rs. 5811870/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.31 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Star Line Trading Company, Shop No-27, Royal City, Hatoz
Mode, Sirsi Road, Jaipur, Rajasthan, 302012 [GSTIN: 08CTGPP5979J1ZS] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 147917460/- [IGST of Rs. 85848312/- + CGST Rs. 31034574/- + SGST of Rs.
31034574/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 346249335/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
67516352/- [IGST of Rs. 18710366/- + CGST of Rs. 24402993/- + SGST of Rs. 24402993/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Star Line Trading
Company, Jaipur are required to show cause as follows:
Now, therefore, M/s Star Line Trading Company, Shop No-27, Royal City, Hatoz Mode,
Sirsi Road, Jaipur, Rajasthan, 302012 [GSTIN: 08CTGPP5979J1ZS] , through Shri Kapil Vijay and
Shri Mohit Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 147917460/- [IGST of Rs.
85848312/- + CGST of Rs. 31034574/- + SGST of Rs. 31034574/-], without actual receipt
of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 67516352/- [IGST of Rs. 18710366/- + CGST
of Rs. 24402993/- + SGST of Rs. 24402993/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
Page 191 of 201
15.32 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Vinayak Sales Corporation, Shop No 30, Sunrise City, Niwaru,
Jhotwara, Jaipur, Rajasthan, 302012 [GSTIN: 08ADJPL5265G1ZC] (created, operated/controlled
by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
51231999/- [IGST of Rs. 50574749/- + CGST Rs. 328625/- + SGST of Rs. 328625/-] by filing
GSTR-3B during the above mentioned period without any receipt of inward supplies of goods.
During the corresponding period, they had shown outward supply of taxable value of Rs.
127044954/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 26158726/- [IGST of
Rs. 17717454/- + CGST of Rs. 4220636/- + SGST of Rs. 4220636/-] illegitimately to various
buyers by way of issuing invoices without actual supply of goods. On the basis of the facts,
statements and provisions of law, it appears that M/s Vinayak Sales Corporation, Jaipur are
required to show cause as follows:

Now, therefore, M/s Vinayak Sales Corporation, Shop No 30, Sunrise City,
Niwaru, Jhotwara, Jaipur, Rajasthan, 302012 [GSTIN: 08ADJPL5265G1ZC] , through Shri
Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 51231999/- [IGST of Rs.
50574749/- + CGST of Rs. 328625/- + SGST of Rs. 328625/- ], without actual receipt of
goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 26158726/- [IGST of Rs. 17717454/- + CGST
of Rs. 4220636/- + SGST of Rs. 4220636/-], without actual supply of goods and/or
services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.33 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Vishnu International, F-401, Aasam Group Sociaty, Sector No.4,
Vidhyadhar Nagar, Jaipur, Rajasthan, 302023 [GSTIN: 08GHNPS1415M1ZQ] (created,
operated/controlled by Shri Kapil Vijay and Shri Mohit Vijay) had wrongly availed Input Tax
Credit of GST of Rs. 6165172/- [IGST of Rs. 3088270/- + CGST Rs. 1538451/- + SGST of Rs.
1538451/-] by filing GSTR-3B during the above mentioned period without any receipt of
inward supplies of goods. During the corresponding period, they had shown outward supply
of taxable value of Rs. 11029537/- in their GSTR-1s and passed on total Input Tax Credit of Rs.
3088270/- [CGST of Rs. 1544135/- + SGST of Rs. 1544135/-] illegitimately to various buyers by
way of issuing invoices without actual supply of goods. On the basis of the facts, statements
and provisions of law, it appears that M/s Vishnu International, Jaipur are required to show
cause as follows:
Now, therefore, M/s Vishnu International, F-401,Aasam Group Sociaty, Sector No.4,
Vidhyadhar Nagar, Jaipur, Rajasthan, 302023 [GSTIN: 08GHNPS1415M1ZQ] , through Shri
Kapil Vijay and Shri Mohit Vijay, are hereby called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 6165172/- [IGST of Rs. 3088270 +
CGST of Rs. 1538451/- + SGST of Rs. 1538451/-], without actual receipt of goods
and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 3088270/- [CGST of Rs. 1544135/- + SGST
of Rs. 1544135/-], without actual supply of goods and/or services;

Page 192 of 201

(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.34 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Narang Sales Corporation, 32, Moti Nagar, Ram Pura Road
Sukhiya, Sanganer, Jaipur, Rajasthan, 302032 [GSTIN: 08EDFPD9719B1ZN] (created,
operated/controlled by Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
15393654/- [IGST of Rs. 15393654/-] by filing GSTR-3B during the above mentioned period
without any receipt of inward supplies of goods. During the corresponding period, they had
shown outward supply of taxable value of Rs. 28884090/- in their GSTR-1s and passed on total
Input Tax Credit of Rs. 5199136/- [CGST of Rs. 2599568/- + SGST of Rs. 2599568/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Narang Sales
Corporation, Jaipur are required to show cause as follows:
Now, therefore, M/s Narang Sales Corporation, 32, Moti Nagar, Ram Pura Road
Sukhiya, Sanganer, Jaipur, Rajasthan, 302032 [GSTIN: 08EDFPD9719B1ZN], through Shri Mohit
Vijay, are hereby called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 15393654/- [IGST of Rs. 15393654
/-], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 5199136/- [CGST of Rs. 2599568/- + SGST
of Rs. 2599568/-], without actual supply of goods and/or services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.35 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Radheshyam Sales Agency, 20, Desert Colony, Naharunag,
Shastri Nagar, Jaipur, Rajasthan, 302016 [GSTIN: 08CPOPR5298Q1ZG] (created,
operated/controlled by Shri Mohit Vijay) had shown outward supply of taxable value of Rs.
88272817/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 155316456/- [CGST of
Rs. 7765823/- + SGST of Rs. 7765823/-], through Shri Kapil Vijay and Shri Mohit Vijay,
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Radheshyam Sales
Agency, Jaipur are required to show cause as follows:
Now, therefore, M/s Radheshyam Sales Agency, 20, Desert Colony, Naharunag, Shastri
Nagar, Jaipur, Rajasthan, 302016 [GSTIN: 08CPOPR5298Q1ZG], through Shri Mohit Vijay are
hereby called upon to show cause to the Additional Commissioner/Joint Commissioner of
Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-
Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 15531646/- [CGST of Rs. 7765823/- + SGST
of Rs. 7765823/-], without actual supply of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.36 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Satyam Traders, 35A, Radha Mukut Vihar Mansarover, Jaipur,
Rajasthan, 302020 [GSTIN: 08DYYPP2538B1ZZ] (created, operated/controlled by Shri Mohit
Vijay) had wrongly availed Input Tax Credit of GST of Rs. 8692226/- [IGST of Rs. 8692226/-] by
filing GSTR-3B during the above mentioned period without any receipt of inward supplies of
goods. During the corresponding period, they had shown outward supply of taxable value of

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Rs. 29192698/- in their GSTR-1s and passed on total Input Tax Credit of Rs. 2720808/- [CGST of
Rs. 1360404/- + SGST of Rs. 1360404/-] illegitimately to various buyers by way of issuing
invoices without actual supply of goods. On the basis of the facts, statements and provisions of
law, it appears that M/s Satyam Traders, Jaipur are required to show cause as follows:
Now, therefore, M/s Satyam Traders, 35A, Radha Mukut Vihar Mansarover, Jaipur,
Rajasthan, 302020 [GSTIN: 08DYYPP2538B1ZZ] , through Shri Mohit Vijay, are hereby called
upon to show cause to the Additional Commissioner/Joint Commissioner of Central Tax,
Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-
302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 8692226/- [IGST of Rs. 8692226/-
], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 2720808/- [CGST of Rs. 1360404/- + SGST
of Rs. 1360404/-], without actual supply of goods and/or services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
15.37 In light of the discussions supra, it appears that during the financial year 2017-18 to
2018-19 (up to Feb-2019), M/s Shree Ji Trading Company, 35A, Radha Mukut Vihar,
Mansarover, Jaipur, Jaipur, Rajasthan, 302020 [GSTIN: 08DXRPK8265E1ZV] (created,
operated/controlled by Shri Mohit Vijay) had wrongly availed Input Tax Credit of GST of Rs.
19983198/- [IGST of Rs. 19983198/-] by filing GSTR-3B during the above mentioned period
without any receipt of inward supplies of goods. During the corresponding period, they had
shown outward supply of taxable value of Rs. 38303567/- in their GSTR-1s and passed on total
Input Tax Credit of Rs. 6348776/- [CGST of Rs. 3174388/- + SGST of Rs. 3174388/-]
illegitimately to various buyers by way of issuing invoices without actual supply of goods. On
the basis of the facts, statements and provisions of law, it appears that M/s Shree Ji Trading
Company, Jaipur are required to show cause as follows:
Now, therefore, M/s Shree Ji Trading Company, 35A, Radha Mukut Vihar, Mansarover,
Jaipur, Jaipur, Rajasthan, 302020 [GSTIN: 08DXRPK8265E1ZV], through Shri Mohit Vijay, are
hereby called upon to show cause to the Additional Commissioner/Joint Commissioner of
Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-
Scheme, Jaipur-302005 as to why:
(i) penalty should not be imposed upon them under Section 122(1)(vii) of the CGST/SGST
Acts, 2017 for taking/utilizing Input Tax Credit of Rs. 19983198/- [IGST of Rs.
19983198/- ], without actual receipt of goods and/or services;
(ii) penalty should not be imposed upon them under Section 122(1)(ii) of the CGST/SGST
Acts, 2017 for passing on bogus ITC of Rs. 6348776/- [CGST of Rs. 3174388/- + SGST
of Rs. 3174388/-], without actual supply of goods and/or services;
(iii) penalty should not be imposed upon them under Section 122(1)(x) and 122(1)(xvi) for
contravention of various provisions of the Acts and Rules made thereunder.
16. Shri Kapil Vijay S/o Shri Ram Kalyan Vijay resident of A-4, Shree Ganesh Vihar,
Meenawala, Sirsi Road, Jaipur, Rajsathan (Noticee No - 38) mastermind behind creation of all
the above firms, is also called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 within 30 days of the receipt of this Show Cause Notice
as to why:-
i. Penalty should not be imposed upon him under sub-section (1A) of section 122 of the
CGST Act, 2017 & concurrent provisions of the relevant State Goods and Services Tax
Act, 2017 for being mastermind i.e. the person at whose instance/directions all the firms
mentioned in Table-D were created and operated, transaction under these firms carried
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 out for wrongful availment of Input Tax Credit of Rs.310,45,45,405/- without receipt of
goods and wrongful passing on of Input Tax Credit of Rs.158,26,09,934/- without
supply of goods by issuance of invoices only which resulted in evasion of GST and for
being the person who retained the benefit from above transactions in the name of
commission;
ii. Penalty should not be imposed upon him under section 125 of the CGST Act, 2017 &
concurrent provisions of the relevant State Goods and Services Tax Act, 2017 for
creation of 9 firms namely M/s Green Leaves Enterprises, M/s Jyoti Traders, M/s
Neelkanth Trading Corporation, M/s S. K. Corporation, M/s Satyam Traders, M/s Shiv
Shakti Traders, M/s Shiv Shakti Traders, M/s Suresh Iron & Steel and M/s Varsha
Enterprises; separately for each firm.
17. Shri Mohit Vijay S/o Shri Jeevan Lal Vijay resident of 41, Raghunath Vihar, Sirsi Road,
Jaipur, (Noticee No - 39) is also called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 within 30 days of the receipt of
this Show Cause Notice as to why:-
i. Penalty should not be imposed upon him under sub-section (1A) of section 122 of the
CGST Act, 2017 & concurrent provisions of the relevant State Goods and Services Tax
Act, 2017 for being mastermind i.e. the person at whose instance/directions all the fimrs
mentioned in Table-D (created and operated by both Shri Kapil Vijay and Shri mohit
Vijay) and Table-E (created and operated by Shri mohit Vijay) above, were created and
operated; transaction under the firms mentiond in Table-D and Table-E above, were
carried out for wrongful availment of Input Tax Credit of Rs.314,86,14,483/-
[310,45,45,405/- + 440,69,078/-] without receipt of goods and wrongful passing on of
Input Tax Credit of Rs.161,24,10,299/- [158,26,09,933/- + 298,00,366/-] without supply of
goods by issuance of invoices only which resulted in evasion of GST and for being the
person who retained the benefit from above transactions in the name of commission;
ii. Penalty should not be imposed upon him under section 125 of the CGST Act, 2017 &
concurrent provisions of the relevant State Goods and Services Tax Act, 2017 for
creation of 11 firms namely M/s Green Leaves Enterprises, M/s Jyoti Traders, M/s
Neelkanth Trading Corporation, M/s S. K. Corporation, M/s Satyam Traders, M/s Shiv
Shakti Traders, M/s Shiv Shakti Traders, M/s Suresh Iron & Steel, M/s Varsha
Enterprises, M/s Abhijeet Trading Company and M/s Laxmi Trading; separately for
each firm.

18.1 Shri Amit Joshi, Proprietor of M/s Amit Enterprises (GSTIN - 08ATLPJ6231C1ZV); have
aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the above said fake firm (
which have been resulted in committing of offences specified under the provisions of 122(1)(ii),
122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and corresponding provisions of
SGST Act, 2017 and IGST Act, 2017) appear to have thereby committed offence under Section
122(3)(a) of the CGST Act, 2017 and corresponding provisions of SGST Act, 2017 and IGST Act,
2017, hence, he is liable for penal action under the said Act.

18.2 Shri Ashok Kumar Yadav, Proprietor of M/s Ashok Trading Company (GSTIN -
08ABGPY6895E1ZW); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.3 Shri Hanuman Singh Shekhawat, Proprietor of M/s Balaji Trading Company (GSTIN -
08ILLPS1109E1ZZ); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and

Page 195 of 201

corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.4 Shri Bhavar Pratap Singh, Proprietor of M/s Bhanwar Ji Oil And Grain Merchant
(GSTIN - 08CLRPS2178F2ZH); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay
through the above said fake firm ( which have been resulted in committing of offences specified
under the provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017
and corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.5 Shri Dev Kishan Varma, Proprietor of M/s Charbhuja Marble And Granite (GSTIN -
08BGCPV7856C1Z1); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.6 Shri Deepak Garg, Proprietor of M/s Dev Sales (GSTIN - 08CNHPA8115Q1ZM); have
aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the above said fake firm (
which have been resulted in committing of offences specified under the provisions of 122(1)(ii),
122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and corresponding provisions of
SGST Act, 2017 and IGST Act, 2017) appear to have thereby committed offence under Section
122(3)(a) of the CGST Act, 2017 and corresponding provisions of SGST Act, 2017 and IGST Act,
2017, hence, he is liable for penal action under the said Act.

18.7 Shri Ankit Agrawal, Proprietor of M/s Ganesh Traders (GSTIN - 08CNHPA8115Q1ZM);
have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the above said fake firm (
which have been resulted in committing of offences specified under the provisions of 122(1)(ii),
122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and corresponding provisions of
SGST Act, 2017 and IGST Act, 2017) appear to have thereby committed offence under Section
122(3)(a) of the CGST Act, 2017 and corresponding provisions of SGST Act, 2017 and IGST Act,
2017, hence, he is liable for penal action under the said Act.

18.8 Shri Suresh, Proprietor of M/s Ganesham Trading Corporation (GSTIN -

08GOZPS9422F1ZZ); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.9 Shri Mangal Chand Jat, Proprietor of M/s Guru Kripa Traders (GSTIN -
08AZNPJ5019Q1ZO); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.10 Shri Kailash Beniwal, Proprietor of M/s Hanumant Enterprises (GSTIN -

08DCXPB7911K1Z1); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
Page 196 of 201
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.11 Shri Mishri Lal, Proprietor of M/s Maa Bhagwati Sales Corporation (GSTIN -
08ANOPL4017B1Z8); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.12 Shri Monu, Proprietor of M/s Mahaveer Trading Company (GSTIN -

08ANOPL4017B1Z8); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.13 Shri Dinesh Gurjar, Proprietor of M/s Nanda Ram Dinesh Kumar & Sons (GSTIN -
08DCVPM4508P1ZN); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through
the above said fake firm ( which have been resulted in committing of offences specified under
the provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.14 Shri Bhawani, Proprietor of M/s Neelkanth Trading Corporation (GSTIN -

08AYIPB4652P1Z0); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.15 Shri Vimla Devi, Proprietor of M/s Pooja Enterprises (GSTIN - 08CFMPD7758H1ZZ);
have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the above said fake firm (
which have been resulted in committing of offences specified under the provisions of 122(1)(ii),
122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and corresponding provisions of
SGST Act, 2017 and IGST Act, 2017) appear to have thereby committed offence under Section
122(3)(a) of the CGST Act, 2017 and corresponding provisions of SGST Act, 2017 and IGST Act,
2017, hence, he is liable for penal action under the said Act.

18.16 Shri Rajendra Tailor, Proprietor of M/s Shankar Lal Rajendra Kumar Sons (GSTIN -
08AVVPT9767D1ZI); have aided and abated Shri Kapil Vijay and Shri Mohit Vijay through the
above said fake firm ( which have been resulted in committing of offences specified under the
provisions of 122(1)(ii), 122(1)(vii), 122(1)(x) and 122(1)(xvi) of the CGST Act, 2017 and
corresponding provisions of SGST Act, 2017 and IGST Act, 2017) appear to have thereby
committed offence under Section 122(3)(a) of the CGST Act, 2017 and corresponding provisions
of SGST Act, 2017 and IGST Act, 2017, hence, he is liable for penal action under the said Act.

18.17 Shri Arun Singh S/o Shri Jaswant Singh, resident of A-18, Kamla Nagar, Meenawala,
Sirsi Road, Jaipur, Rajasthan who abetted in the illegal work done by Shri Kapil Vijay and Shri
Mohit Vijay is also called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 within 30 days of the receipt of this Show Cause Notice
as to why:
Page 197 of 201
(i) penalty should not be imposed upon him under Section 122(3)(a) of the CGST/SGST
Acts, as he had aided in the offences specified in clauses (i) to (xxi) of sub section (1) of
the Section 122 of the Acts.
18.18 Shri Pawan Jain S/o Shri Amarchand Jain, resident of 64, Mahaveer Colony, Pushkar
Road, Ajmer, Rajasthan who abetted in the illegal work done by Shri Kapil Vijay and Shri
Mohit Vijay is also called upon to show cause to the Additional Commissioner/Joint
Commissioner of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building,
Statue Circle, C-Scheme, Jaipur-302005 within 30 days of the receipt of this Show Cause Notice
as to why:
(i) penalty should not be imposed upon him under Section 122(3)(a) of the CGST/SGST
Acts, as he had aided in the offences specified in clauses (i) to (xxi) of sub section (1) of
the Section 122 of the Acts.
18.19 Shri Ankit Jain S/o Shri Subhash Kumar Jain, resident of 471, Ambe Vihar Colony,
Ajmer, Rajasthan who abetted in the illegal work done by Shri Kapil Vijay and Shri Mohit
Vijay is also called upon to show cause to the Additional Commissioner/Joint Commissioner
of Central Tax, Adjudication, CGST Commissionerate, Jaipur, NCR Building, Statue Circle, C-
Scheme, Jaipur-302005 within 30 days of the receipt of this Show Cause Notice as to why:
(i) penalty should not be imposed upon him under Section 122(3)(a) of the CGST/SGST
Acts, as he had aided in the offences specified in clauses (i) to (xxi) of sub section (1) of
the Section 122 of the Acts.
18.20 Shri Hakim S/o Shri Mohammad Hanif (Noticee no. 43), resident of H No 39, Mauhalla
Charagah, Dhani – Soran, Vill – Soran, Teh – Tonk, Dist – Tonk 304001 who abetted in the
illegal work done by Shri Kapil Vijay and Shri Mohit Vijay is also called upon to show cause to
the Additional Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST
Commissionerate, Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 within 30
days of the receipt of this Show Cause Notice as to why:
(i) penalty should not be imposed upon him under Section 122(3)(a) of the CGST/SGST
Acts, as he had aided in the offences specified in clauses (i) to (xxi) of sub section (1) of
the Section 122 of the Acts.
18.21 Shri Nitin Kumar Jain S/o Shri Nemi Chand Jain, Tax Consultant, Plot No.6, Guru
Goraksh Colony, Near Adarsh Hospital, Sanganer, Jaipur who abetted in the illegal work done
by Shri Kapil Vijay and Shri Mohit Vijay is also called upon to show cause to the Additional
Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST Commissionerate,
Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 within 30 days of the receipt of
this Show Cause Notice as to why:
(i) penalty should not be imposed upon him under Section 122(3)(a) of the CGST/SGST
Acts, as he had aided in the offences specified in clauses (i) to (xxi) of sub section (1) of
the Section 122 of the Acts.
18.22 Shri Virendra Singh Choudhary (Director in M/s Shree Janak Nandan Tradres Private
Limited) resident of C-4, Hathi Babu Marg, Bani Park, Jaipur who abetted in the illegal work
done by Shri Kapil Vijay and Shri Mohit Vijay is also called upon to show cause to the
Additional Commissioner/Joint Commissioner of Central Tax, Adjudication, CGST
Commissionerate, Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 within 30
days of the receipt of this Show Cause Notice as to why:
(i) penalty should not be imposed upon him under Section 122(3)(a) of the CGST/SGST
Acts, as he had aided in the offences specified in clauses (i) to (xxi) of sub section (1) of
the Section 122 of the Acts.
18.23 Shri Sitaram Falod S/o Shri Jagdish Narayan (Director of M/s Shree Janaknandan
Traders Private limited), resident of 95, Shakti Nagar, Niwaru Road, Jhotwara, Jaipur who
abetted in the illegal work done by Shri Kapil Vijay and Shri Mohit Vijay is also called upon to
show cause to the Additional Commissioner/Joint Commissioner of Central Tax,
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