DGGI/INV/45/2022-Gr B-O/o ADG-DGGI-ZU-CHANDIGARH

I/798661/2022

माल और सेवा कर आसूचना महानिदेशालय

Directorate General of Goods and Services Tax Intelligence
चंडीगढ़ आंचलिक इकाई
Chandigarh Zonal Unit
कें द्रीय राजस्व भवन, प्लाट नंबर - 19, सेक्टर - 17 सी, चंडीगढ़ - 160017
Central Revenue Building, Sector - 17 C, Chandigarh - 160017.
Tel: 0172 - 2991939, Fax - 2991939, Email: dggi.cdzu@gov.in

Dated: 16.06.2022

To: The Principal Director General, DGGI Hqrs., New Delhi.

From: Additional Director General, DGGI, Chandigarh Zonal Unit, Chandigarh

Name & Address of M/s Khoday Industries (Ropar) Private Limited, formely M/s
the Assessee Blendwell Bottlers Private Limited, Village Ban Majra, Kurali Road
Ropar (Punjab)
GST Registration No. 03AAACB9144R2ZC
Issue involved Non-reversal of Input Tax Credit on Inputs where final product is
exempted.
Amount of GST Rs. 470 Lakhs (approx.)
involved
Tax recovered till date Rs. 470 Lakhs
335J Register Entry CdZU – 43/2022-GST
No.
DIGIT Entry No. DIGIT-20220609102943-36

INCIDENT REPORT NO. 40/2022 (CdZU - GST)

1. Intelligence was developed by Directorate General of GST Intelligence, Chandigarh

Zonal Unit (‘DGGI’) that M/s Khoday Industries (Ropar) Private Limited, formerly M/s
Blendwell Bottlers Private Limited, Village Ban Majra, Kurali Road Ropar (Punjab)
(hereinafter referred to as ‘KIPL’) is engaged in bottling of Indian Made Foreign Liquor of
various brands namely Red Knight Finest Malt Blended Whiskey and Hercules XXX Rum,
have wrongly availed the Input Tax Credit (‘ITC’) on their inward supplies. M/s KIPL has
availed ITC on inputs namely Glass Bottles, Caps, Caramels, labels, flavouring material,
corrugated boxes and mono cartons which is in contravention of Section 17(2) of CGST
Act, 2017 read with Rule 42 of CGST Rules, 2017.

2. Acting upon an Intelligence, DGGI, Chandigarh Zonal Unit started an investigation

against M/s. KIPL by way of search. During investigation it was observed that M/s. KIPL
has wrongly availed the ITC amounting to Rs. 4.70 Crores (approx.) in contraventions of
the provisions of Section 17(2) of CGST Act, 2017 read with Rule 42 of CGST Rules, 2017.
M/s. KIPL accepted the facts of wrong availment and non-reversal of ITC and deposited

Page 1 of 2
 DGGI/INV/45/2022-Gr B-O/o ADG-DGGI-ZU-CHANDIGARH

I/798661/2022

GST amounting to Rs. 4.70 Crores against their anticipated liability vide DRC-03’s dated
03.06.2022.

3. Further investigation is under process.

(Dr. Atul Handa)

Additional Director General
Copy to:

1. The Chief Commissioner, CGST, Chandigarh Zone;

2. The Director General, DGGI, East, West, South, North.
3. The Pr. / Additional Director General, DGGI, All Zonal Units;
4. The Deputy Director, DGGI, Regional Unit: Shimla (at Baddi), Jammu;
5. Master file.

Page 2 of 2