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.rrrrg-ffi'''iio\/ERN rvl E NT ()F r ND I A 1 4 [tc 2023
+OqH-A@,
ol Ft( rit ()r't rrIi ( o]l\ltssto\t..tt oF ( (;sI !t ( \ . KOLK Q,Si{uLPflliI o-Comroitoro4Pr
Sqr8rr*t 1d-l-ermr1, rno,qri1M,rrq<rnmg. 76s167 of Ce ntrel Tax
(. il'llH \\\'AN (lrd l-l-()OIt). lltl). sll.\'l ll)..\1.1.\'. lt \.ll)A\(;..\ l\1,\lN ll \lf . I\()l.li \l \ '0lrl
Email kl : aekolsouth-cgstfa,gov.in, Phone No. : 031-24,12 sfBf-.-----'
( Ntt. V( | 2):109/A E/Gr.C/EZSoft/CCST&CX/Kol-S/202-l/ l)rte:

,\1.1..1{I ( il{(.trt_Alt \o: !,LtKOt,-St202J

t)n the basis of intelligencc received and investigation conducted by Anti-Evasion Branch ol this
Contrtissionerate, it has been revealed that the tbllowing taxpayer (here-in nlentioned as RTp) who had taken
regisr ation under CST regime. is non-eristcnt and flctitious. lt appears fi'om analysis oIGSTR-l data ofthe
RTP br Ir.Y.2023'24 (Marcll 2023 onrvards up to May 2023) as retrieved tiom the CBIC-ACES-CST backenrl
appli, ations that the RTP has passcd on huge anrount of irregular ITC to various recipients throughout India
with,,ut physical supply ofgoods.'Ihe details ofthe R'fp are given below:

I (;SI IN
'I'rade
the
Na nrr of
tit\l)aler
Dtclirretl Principal Placc of
business
l,egal Name
Iotll irrcgullr
lT( passcd on
EZSOFT
M/s. EZSofi
FIN'Tt.-CH 14.65.:9.2.18i-
Fintech 56/72. N.S. Bosc lload. I-P-
I9 \AHCE2O86I- I Z7 SI-,RVICES
Serrvices Pvl. l5/18. Kolkata- 700040
t-t(1.
PVA-It:
I{I
I IMI I I,t]
l _l
The details ofoutward supplies made by the RTP ro ditlerent firms/taxpayers as per
CS'IR-l are
labu i.rted here in below:

'l-0txl
\t \0 (;\ \ Namc ofrecipirnt
IT('
Cc ntrul ,ruris{liction
Re gis tratio n
plrssrrl on Stttus
l O9CYSPS9]III]IZP SIJJIT KUI\4AR SINCII < 6.i4.0t5 VAITANASI AC llVtl
SHYAI\4 SHANKAR
l 091-_zRPP6lt9M 179 { r.81.728 VAITANASI ACTIVE
PANDEY
ASRPE-IRO PRODUC'IS
I(]ABTFA]594P IZU { t+.01.-t5tt PA'tNA- I A(' I IVtl
Lt,P
.1
r94ANFil8937Ql26 HARI 4 WINCJS INFII,A { lJq.659 HOWRA TI ACTIVT:
\ I9A4 p1- CR IiIII] SAI,I.S
1'1,t11r11 . 171i { t.71.5)9 KOt.KA tA NOR',I A('', Vl
A(iIN( Y I.l. P
() t9AA tFlt).+goN lzA
IIRUPA Il BAl.i\J I
{ 11.06.615 KOI,KAIANOR1II A( I tVt:
ENTERPRISE

I9AAVFV]528K IZB V S LNTT]RPRISF { l8:9.007 KOI-KAI'A N0R1'II CA N CH -1.1,I)

ll l9ABQPY7289J tzA N,S.I'RADIN(i CO I r.t4.09i HOWRAII AC'I'IVE
I l9AC'QP.t l769U lZl-'
INDIAN EXIM
{ 2.t6.000 KOLKATA NORI'H AC-l I\/I:
CORPORATION

t0 I9A H IIPAO{O7C IZJ ROHIT EN'I'ERPRIST, r t7.i5.lJ-rl KOI,KA IA N0III 11 CA NCtrl.l- trl)
 l 9A I'i\{t,A{-19.}tr 7P ALAM IMPEX { 88.72.160 KOLKATA NORTH ACTIVE
M ILLON
tl r9AXYPM5853EtZQ { 1.98.461 HOWRAH ACTIVE
) CONSTRUCTION

I] BITUMAX BLACK
I98WI)PD9O99N IZO { 2.85.79r HALDIA ACTI VE
GOLD
t.l AFIYA ENTERPRISES
2IAATCATJJOD IZY ( 1.11.716 Bl ll TUANITSWAR ACTIVtI
PRIVATE LIMITED
l5 2 tF]C S6i t0t.t tzJ
P I\4/S. SKY CLOI]At- {47 79.400 BHUBANESWAR ACTIVE
l6 2IGt-IPSO69OK IZR M/S, DIKSHA TRADER { rl l.l 1.800 BHL]BANESWAR AC'IIV E

BBG EBRANDING
l1 tTAA ICUl04iH BUSINESS
tzw
CONSTILTANCY IHANE ACTIVE
PRIVAl- I: LlMll Et)
l8 2TABFCSI-s65H SI lBtlAM Mt-rt. I ft]CH
IZ-.1
PRIVA I I: I ,I ]\4I I't I) { 4.80. t86 lIIANF] RURAL ,.]
EAS-T INDIA
l9 r9AAHCEj622Qr25
MERCANTILE { t.59.4i.200
KOLKATA SOUTH
PRIVA TIl LIII,IITED (STATE) SUSPENDED

As per CSTR-2
l0 t9cBKPB4l00Ftz,l BISW,AS TRADERS
{ 7.7i. i00
KOLKATA SOUTH
STAl'E ACTI VE
I
of'rhe RTp avaitable in rhe
tabulated here in t"l:,Jirr CST backend applicarion.
rhe list of suppliers are

st 'l'radc
(;st t\ Na nre Ol'The T ot:tI Tlr ( cn tral
sqpp!!er lnrolrrrl Registrati0r|
JB CRF,A I'IVF, .lurirrlicti ()I Sta tus
CANCI--I,I.F
!_!a**)37EtzL.
II6AABCIJ5
I. NAI IAPP AREI-S
/N
37364936 sil, tci t.rRI
9.12R IZP PRIVAl'F- r_ t \,, t1 t,I)
3916725 ACTIVE
(JI]RUGR AI\,I
I78FPPK27 ITDIZI
(; CANCE
I{ S 5904161
Nl SHILLON (;
-+
I8tsLUP H5 511P17.,8
ENI'ERP RIStI St.lSPI
It can be constru 444s200 GUWAII ATI
ed without an doubt
take GS T registration )' that the afo resaid
on t he basis of fa
kc' docunlents to pas
entity was floa ted solely
lnvoices s on illegal benefit wit h the ,
of ITC to the rec ipien
Accordingly, all
concern ed are herebv
by the recipients ale ned to take notice
are required to
be denied/disallo of the same and rhe i rregular
wed along with
Any recovery made/SCN applic able inlerest
iss ucd in pursuancc and penaltl
of this Circular may
ki ndly be intimated
This is issued ro t,
with fhe approval
of.the (.ommi ssroner.
CCST & CX. Kolkara
South Con
/6.

,r.,
/8 ,.
Joint
l)
/9
16.,
&ri puit
 Dale :
C. No.'V( I 2)409/A t/G r.C/EZSoft/CGST&C Xi Kol-S/2023/ ,\ )Y

rded for infornr tio ntl necc il to: - r0 I oEc 2023

)

TheDirectorGeneral.CentralEconomiclntelligenceBtlreau.JanpathBhavan..B.Wing.6.l,Floor.N
Delhi Il0 001

Nonh Block' New Delhi-l 10001

2. The Zonal Member'(East Zone)' CBIC'

Btock' New Delhi-l10001'

l. The Member (Budget)' CBIC' North
Ncrr l)clhi
Wt-st Ulock Vlll' Wing No Vl' ll"'l Floor' ll K' PLrram'

l The Pr. Director General' DLIGS'l'l'

I 10066.
l0'r'Floor' Tower-ll' Jeevan
Arialytics and Risk Managenrent'
Directora te General of
1'he Director Ceneral' l 10001
Connaught C ircus' New Delhi- '
Bharti tluilding' I21
Zone - 700107'
CGST & CX' Kolkata
l he PrinciPal
Chiei Conrmissioner' 700 0l 7'
Karaya Road' Kolkata
()
Llnit' 4/2
Kolkata Zonal
[)irte t()r (leneral' DCCI'
7. The \'lditional
Buildin g.6,r,Floor.C&Dwing'
CGO Complex' 3"r MSO
Entbrcemen t Directorate.
8. The Joint Director.
Sectt)r-l' K olkata -
?00064
l)F Block. Salt Lake. 2"d Floor' 5' Esplanade
Kolkata Regional Office'
gatlon Office'
Serious Fraud tnvesti
9. The DePu tv Director'
East.Kolkata - ?00069. CS'l- tlltauan'
180 Shantipall'v'
Contnrissionerate'
&( X . Kolklta North
'Ihe Pr Commissioncr of CCS't action'
10. n and necessary
107 fol infomratto Road' Kolkata
Kolkata 700 I 5/l ' Strand
M. S. Building'
Haldia Commissionerate'
CG ST & CX '
ommissioner of
,'/^:; necessary action'
001 lbrintbrmation and 5
Road' Kolkam-70001
14. Beliaghata
of State Taxes'
of Directorate kata. West Bengal
2. The Comrnissioner Chawk' Bowbazar' Kol
anade- Chandni
ivladarl St' [:spl
StiS I'10'
3. [Jultatr ol lnvcstigation Kutchehari'
?000?l Alam Road' near Zila
9 Maqbool
CG ST & Cx'
Varanasi Commissionerate'
. The Conlmissioner' Chand Patel
Varanasi-221002 Building' Bir
Central Revenue lAnnex')
CGST & Cx' lrd Floor'
Patna-1.
Thc Crrnlmissioner' Bagh'
Place' B'B'D'
lJihar Rd' Fairley
. Parna. I 5/ I ' Strand
CCST & Cx.
( ornmissionerare'
Howrah
Commissioner' Revenue Building
kata. West
Benga I 700001 I st Floor' Central
CX Comm issionerate'
war. CCST &
. Bhubanes nt)-
Pr. Commissioner
neswar-75
100?. Odisha Bha\\an)' Plot
Bhuba ntt"l llqtrsc((iST
aS!v a Vihar. Cr' 5th lrloor'
C (iSl &
.l
hanc ('trtlt missioneratc' Bhavan'
i ss itt tre '
r
Com rt.t \\ )-{0000"1' 4th Floor' GST
lndustrta stirte. lhallc( Headquarter'
agle & Cx.
Conr - 400051.
l han e Rrrral l. Mumbai
onrmissioner' tffii:":8"^'.,:;i;
Kurla
r -E.. Ba ndra
24-C. Secto
 ?0. Tl,e Conrmissioner. Siliguri Commissionerate. CCST & Cx. C.R. Building. Haren Mukheriee Road.
Hrrkimpara. Siliguri-734001. West Bengal.

)
21. Tlre Commissioner. Gurugram Commissionerate CGST & Cx, Shanti Nagar, Shivaji Nagar, Sector ll.
f i rrugram, Haryana 122018.

22. I re Commissioner. Shillong Commissionerate. f entral Goods & Service Tax Shillong,.lrd Floor, lrd
F loor, CRESCENS Building, M.G. Road.Sh illong-793001 .

23. I lre Conrmissioner. Guwahati Clommissionerate. CCST & Cr, 5PCQ+PJ6. Machkhowa, Guwahati, Assanr
7ri I 001 .

$^" M 2p
&
17.rl'.
llnderveer Singh I
Assistant Commissioner
HQ. Anti-Evasion. CCST & CX
Kolkata South Commissioncratq