DGGI/INV/GST/2190/2021-Gr B-O/o ADG-DGGI-ZU-CHANDIGARH

I/1059952/2022

माल और सेवा कर आसूचना महानिदे शालय

Directorate General of Goods and Services Tax Intelligence
चंडीगढ़ आं चलिक इकाई
Chandigarh Zonal Unit
केंद्रीय 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:27.12.2022

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

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

Name & Address of M/s Garg Sons Estate Promoters Private Limited, Village
the taxpayer Kakrali, Mubarikpura, Derabassi Ramgarh Road, Mohali,
Sas Nagar, Punjab, 140507

GST Registration 03AACCG3312Q1ZQ

No.
Issue involved Availing and utilizing Input Tax Credit on the strength of
fake invoices without actual supply of goods by non-
existent firms.
Amount of GST Rs. 72,00,000/- (approx.)
involved
Tax recovered till Rs. 72,00,000/-
date
335J Register Entry CdZU – 117/2022-GST
No.
DIGIT Entry No. DIGIT-20221226145649-696

INCIDENT REPORT NO. 133/2022 (CdZU - GST)

Intelligence was received by this office that M/s Garg Sons Estate
Promoters Private Limited (here-in after refer to as “Garg Sons”), Village Kakrali,
Mubarikpura, Derabassi Ramgarh Road, Mohali, Sas Nagar, Punjab, 140507,
registered vide GST No. 03AACCG3312Q1ZQ has availed and utilized Input Tax
Credit on the strength of fake invoices without actual supply of goods by non-
existent firms. Acting upon the intelligence DGGI, CdZU started an investigation
against M/s Garg Sons by way of issuing summons. During investigation, it was
observed that M/s Garg Sons has availed and utilized ITC to the tune of Rs.
72,00,000/- on the strength of fake invoices without actual supply of goods by
non-existent firms.
 DGGI/INV/GST/2190/2021-Gr B-O/o ADG-DGGI-ZU-CHANDIGARH

I/1059952/2022

2. Taxpayer accepted the liability and deposited the GST amounting to Rs

72,00,000/-.

3. Further investigation in the case is under progress.

(Dr. Atul Handa)

Additional Director General

Copy to:
1. The Chief Commissioner, CGST, Chandigarh Zone;
2. The Director General, DGGI-North, South, East and West.
3. The Pr. / Additional Director General, DGGI, All Zonal Units;
4. The Deputy Director, DGGI, Regional Unit: Shimla and Jammu;
5. Master file.