वस्तु एवंसेवा कर आसूचनामहानिदेशालय, Directorate General of Goods

मेरठ आंचलिक इकाई, मेरठ & Services Tax

भूतल, शहीद पार्क के सामने (अशोक की Intelligence,Meerut Zonal
Unit, Meerut
लाट के पास), दिल्ली रोड, मेरठ (यू.पी.)
Ground Floor, Opp. Shaheed
२५०००१ Park (Near Ashok Ki Lat), Delhi
ईमेल पता: gsti.mezu@gov.in Road, Meerut -250001
दूरभाष संख्या: 0121-2604788 Email Address:
फै क्स नंबर: 0121-2600088 gsti.mezu@gov.in
Tel No:0121-2604788
Fax No: 0121-2600088

To : The Director General, DGGI, Hdqrs.-Delhi.

From : The AdditionalDirector General, DGGI, Zonal Unit, Meerut.

INCIDENT REPORT No. /2021-22

Name & Address of the

Assessee M/s APIS India Ltd., siturated at village
Makhiali Dundi, Peerpura Road, Roorkee.

GST Regn. No. 05AAACM0656K1ZL

Taxable Goods/Service
Nature of evasion
335-J Register Entry No.
Amount of GST evaded
(Wrong availment of ITC)
Amount GST paid
Source of Intelligence
Manufacturing and trading of Honey.
Wrong Availment of Input Tax Credit
/2020-21
Rs. 15.25 Laks (approx.)
Rs 20.72 Lakh (GST of Rs. 15.25
Lakh+interest of Rs. 5.46 Lakh)
Noida Customs Commissionerate

M/s APIS India Ltd., bearing GST registration no. 05AAACM0656K1ZL

registered at village Makhiali Dundi, Peerpura Road, Roorkee engaged in
manufacturing of honey and supply of branded and un-branded honey.

2. Acting upon the intelligence, a visit was made at the registered premises of
M/s APIS India Limited and verification of the input tax credit availed/ utilized by
the party has been carried out by this office.

3. On verification it is found that the assessee engaged in suppling of taxable

as well as exempted supply i.e. branded and un branded honey. However, the
assessee have not reversed the common input tax credit utilized affecting the
taxable and exempted supply in term of Section 17 of the CGST Act, 2017 and
rule 42/43 of the CGST Rules, 2017.
4. During the course of the investigation, the assessee has accepted that they
have availed/utilized ineligible input tax credit and not reversed the common
input tax credit which was used for making exempted supply.

5. On pointing out the same, the assessee has accepted their GST liability
and voluntarily reversed the input tax credit of Rs. Rs. 15,25,909/- along with
interest of Rs. 5,46,644 through DRC-03 and details of the are as under:-

F.Y. Tax Interest Debit Entry no.

2017-18 4,19,456 2,15,545 DC0507210022875/DI0507210023123
2018-19 2,45,069 1,06,385 DC0507210022913/DI0507210023172
2019-20 8,27,244 2,19,637 DC0507210022933/DI0507210023202
2020-21 34,140 5,077 DC0507210022946/DI0507210023225
Total 15,25,909 5,46,644

6. Further investigation is under progress.

(Pradyumn Kumar Tripathi)

Additional Director General

Copy To:-
1. The Chief Commissioner of CGST, Meerut
2. The Director General (North), DGGSTI, Gurugram,
3. The Principal Additional Director General/Additional Director General,
DGGSTI, Zonal Unit Delhi/Mumbai/Chennai/Kolkata/
Banguluru/Ahmedabad/Bhopal/Lucknow/
Ludhiana/Raipur/Kochi/Vadodara/
Bhubneshwar/Coimbatore/Jaipur/Patna/Mysur/Chandigarh/Gurugra
m/ Guwahati/ Belgavi/ Surat/ Siliguri/ Pune.
4. The convener (REIC) and Additional Commissioner O/o the Chief
Commissioner of Customs and Central Excise and Service Tax Meerut
Zone, Meerut, Meerut.
5. The Director, CBIC, 6th Floor, B-wing, JanapathBhawan, Janapath, New
Delhi-110001
6. The Dy. Director, DGGSTI, Regional Unit, Dehradun.
7. Master File