GCCO/AEM/MISC/11/2024-TECH-O/o Pr CC-CGST-ZONE-AHMEDABAD

I/1839962/2024

F.No. GCCO/AEM/MISC/11/2024-TECH Date:06-02-2024

To,
The Pr. Commissioner,
CGST Ahmedabad South.

Sir,
Subject: Intelligence/ Information No. AZDAC/96/2023-24.

Please find enclosed herewith the intelligence note envisaging the

issue of an illegitimate generation/availment/utilization/passing on of ITC by
M/s Skylance Business Enterprise Private Limited (24ABKCS2710H1ZJ).
2. It is requested that priority may please be accorded to this issue and
necessary investigation/ verification in this matter may be conducted.
3. The factual report on action taken along with IR issued, if any, in this
matter may please be communicated to this office within 7 days from the
date of receipt of this letter.

Yours faithfully,

Encl: As above

SHREE RAM VISHNOI

ADDITIONAL COMMISSIONER

Copy to:

i. The Pr. Commissioner/Commissioner, CGST Agra Commissionerate for similar

action in respect of M/s Kinara Enterprise (09HRRPP0010G1ZP).
ii. The Pr. Commissioner/Commissioner, CGST Secunderabad Commissionerate
for similar action in respect of M/s Zaveri Enterprise (36HRRPP0010G1ZS).
iii. The Pr. Commissioner/Commissioner, CGST Haldia Commissionerate for
similar action in respect of M/s Star Enterprise (35HRRPP0010G1ZU).
iv. The Pr. Commissioner/Commissioner, CGST Kolkata North Commissionerate
for similar action in respect of M/s Sudhir Traders (19GQIPK2998M2ZQ).
v. The Pr. Commissioner/Commissioner, CGST Ghaziabad Commissionerate for
similar action in respect of M/s Sudhir Trader ( 09GQIPK2998M3ZQ) & M/s
Sudhir Trader (09GQIPK2998M4ZP).
vi. The Pr. Commissioner/Commissioner, CGST Kanpur Commissionerate for
similar action in respect of M/s Sudhir Trader (09GQIPK2998M2ZR).
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vii. The Pr. Commissioner/Commissioner, CGST Allahabad Commissionerate for

similar action in respect of M/s Sudhir Enterprises (09GQIPK2998M1ZS).
viii. The Pr. Commissioner/Commissioner, CGST Kolkata-South Commissionerate
for similar action in respect of M/s Sudhir Trader (19GQIPK2998M1ZR).
ix. The Pr. Commissioner/Commissioner, CGST Delhi West Commissionerate for
similar action in respect of M/s Bharat Enterprise (07CJUPV6373G1ZB).
x. The Pr. Commissioner/Commissioner, CGST Jabalpur Commissionerate for
similar action in respect of M/s Bharat Traders (23CJUPV6373G1ZH).
xi. The Pr. Commissioner/Commissioner, CGST Chennai North
Commissionerate for similar action in respect of M/s Vaghela Trasers
(33CJUPV6373G1ZG ).
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Intelligence Note
Intelligence/ Information No. AZDAC/96/2023-24.
M/s Skylance Business Enterprise Private Limited-24ABKCS2710H1ZJ
Brief details of taxpayer

On verification of registration details in AIO, E-way Bill Portal & Advait,

it is observed that below mentioned taxpayer has shown their principal place
of business 6, Rachana Society, Satellite Road, Jodhpur Char Rastahpur Char
Rasta, Satellite, Ahmedabad, Gujarat, 380015 and falls under the
administrative control of CGST Ahmedabad-South .

Sl. GSTIN Trade Legal Effective GSTIN/ Jurisdiction

No. Name Name Date of UIN
registration Status
Skylance Skylance 28/02/2023 Active CGST
24ABKCS2710H1ZJ
1 Business Business Ahmedabad-
Enterprise Enterprise
South
Private Private
Limited Limited

2. Scrutiny of Returns:

It is submitted that on preliminary scrutiny of returns filed by M/s

Skylance Business Enterprise Private Limited (24ABKCS2710H1ZJ), it is
observed that the said assessee has availed/utilized/passes on fraudulent
ITC to the tune of Rs. 2,91,17,432/- while filing GSTRs, the details of which
are as follows:

GSTR 2A
Month
IGST CGST SGST Total Credit
Feb-23 Not available
Mar-23 0 7,951 7,951 15,902
Apr-23 0 1,10,085 1,10,085 2,20,169
May-23 0 23,507 23,507 47,013
Jun-23 0 5,109 5,109 10,219
Jul-23 0 3,867 3,867 7,733
Aug-23 1,12,82,012 0 0 1,12,82,012
Sep-23 Not available
Oct-23 47,21,731 0 0 47,21,731
Nov-23 0 2,936 2,936 5,873
Dec-23 13113818 6321 6321 1,31,26,460
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2,94,37,112

GSTR 1M/1Q
Month
Taxable Value IGST CGST SGST Total Tax
Feb-23 Not filed
Mar-23 0 0 0 0 0
Apr-23 0 0 0 0 0
May-23 0 0 0 0 0
Jun-23 4,38,000 0 39,420 39,420 78,840
Jul-23 2,19,000 0 19,710 19,710 39,420
Aug-23 2,19,000 0 19,710 19,710 39,420
Sep-23 4,39,82,634 0 40,62,917 40,62,917 81,25,834
Oct-23 2,43,12,025 0 23,58,695 23,58,695 47,17,390
Nov-23 3,15,54,716 2,47,050 27,83,201 27,83,201 58,13,452
Dec-23 8,02,96,240 0 76,89,153 76,89,153 1,53,78,306
3,41,92,662

GSTR 3B
Month Paid thgrough ITC Paid through Cash
Total Paid
IGST CGST SGST Total IGST CGST SGST Total
Feb-23 Not filed
Mar-23 0 0 0 0 0 0 0 0 0
Apr-23 0 0 0 0 0 0 0 0 0
May-23 0 0 0 0 0 0 0 0 0
Jun-23 0 39,420 39,420 78,840 0 0 0 0 78,840
Jul-23 0 19,710 19,710 39,420 0 0 0 0 39,420
Aug-23 0 19,710 19,710 39,420 0 0 0 0 39,420
Sep-23 0 40,07,395 40,07,395 80,14,790 0 0 0 0 80,14,790
Oct-23 0 20,25,550 20,25,550 40,51,100 0 0 0 0 40,51,100
Nov-23 2,47,050 28,02,378 28,02,378 58,51,806 0 0 0 0 58,51,806
Dec-23 0 76,89,153 76,89,153 1,53,78,306 0 0 0 0 1,53,78,306
3,34,53,682 3,34,53,682

3. As per GSTR 2A in respect of M/s Skylance Business Enterprise Private

Limited (24ABKCS2710H1ZJ), the said firm has inward from the following
firms:

Taxable Integrated Central State

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GSTIN Trade Name Value Tax Tax Tax Total

23CJUPV6373G1ZH BHARAT TRADERS 66173097.28 13113817.99 0 0 13113818
35HRRPP0010G1ZU STAR ENTERPRISE 59819254 11281882 0 0 11281882
09GQIPK2998M2ZR SUDHIR TRADER 26088805 4721731 0 0 4721731
SHREE MELDI MAA
24CXFPP9236B1ZI COMMUNICATION 1152062 0 103686 103686 207371
VENUS DATA
PRODUCTS PRIVATE
24AAHCV9600M1ZZ LIMITED 214576 0 19312 19312 38624
FONEBOX RETAIL
24AAECF4269P1Z5 LIMITED 117709 0 10594 10594 21188
RELIANCE RETAIL
24AABCR1718E1ZV LIMITED 57367 0 7951 7951 15902
INFINITI RETAIL
24AACCV1726H1ZK LIMITED (CROMA) 45149.6 0 6320.95 6320.95 12641.9
SAMVATT
24ADWFS7527F1ZK ENTERPRISE LLP 56771 0 5109 5109 10219
UMIYA MOBILE &
24CIYPP5843E1ZQ ELECTRONICS 32627 0 2936 2936 5873
PHONEWALE
24AAMCP5615M1Z1 LIMITED 32458 0 2921 2921 5842
SHREE MELDI MAA
24CXFPP9236B1ZI COMMUNICATION 18219 0 1640 1640 3280
INFINITI RETAIL
24AACCV1726H1ZK LIMITED (CROMA) 10505 0 945 945 1891
29440262

3.1. It is pertinent to mention here that out of total inward supply of M/s
Skylance Business Enterprise Private Limited (24ABKCS2710H1ZJ), more
than 98% (2,91,17,432/-) of the supply is from M/s Bharat Traders
(23CJUPV6373G1ZH), M/s Star Enterprise (35HRRPP0010G1ZU) and M/s
Sudhir Trader (09GQIPK2998M2ZR) which have multiple registrations of their
respective PAN as detailed below:

PAN Name of the Proprietor GSTIN Status State

09HRRPP0010G1ZP Active Uttar Pradesh
Maheshbhai Zaverbhai 36HRRPP0010G1ZS Inactive Telangana
HRRPP0010G
Pargi Andaman and
35HRRPP0010G1ZU Active
Nicobar Islands

PAN Name of the Proprietor GSTIN Status State

19GQIPK2998M2ZQ Active West Bengal
09GQIPK2998M3ZQ Inactive Uttar Pradesh
09GQIPK2998M2ZR Active Uttar Pradesh
GQIPK2998M SUDHIR KUMAR
09GQIPK2998M4ZP Inactive Uttar Pradesh
09GQIPK2998M1ZS Active Uttar Pradesh
19GQIPK2998M1ZR Active West Bengal
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PAN Name of the GSTIN

Proprietor Status State
07CJUPV6373G1ZB Active Delhi
VAGHELA 23CJUPV6373G1ZH Active Madhya
CJUPV6373G BHARATBHAI Pradesh
BHIKHABHAI 33CJUPV6373G1ZG Inactive Tamil Nadu

4. As per GSTR 1M, the firm has supply to the following firms :
Sr.No. GSTIN Trade Name IGST CGST SGST Total
1 24BYDPG9470N2ZY DISHA INDUSTRIES 0 3015562 3015562 6031124
2 24HRWPM4696E1ZZ SHREEJI ENTERPRISE 0 2037138 2037138 4074276
3 24AQYPT0023G1ZQ MAHESH PROJECTS 0 1982939 1982939 3965878
4 24AAEFW1220G1ZO WHITE WAVES ENTERPRISE 0 1307781 1307781 2615562
5 24BDQPV8612K1ZU SHIV ENTERPRISE 0 1179761 1179761 2359523
6 24ABBPU1214E1Z8 SHIV TEX 0 1061718 1061718 2123437
7 24AEBPV6167N2ZV GOLDEN ENTERPISE 0 1016130 1016130 2032260
NUWAYULTRA PROJECTS
8
24AAGCN2750D1ZU PRIVATE LIMITED 0 958588 958588 1917175
9 24FNRPM8340C1ZT AADESH ENTERPRISES 0 941712 941712 1883424
10 24AUWPD3632M1ZA AAVKAR TRADERS 0 846678 846678 1693356
11 24CVDPC5694L1ZA CHAUHAN ENTERPRISE 0 578738 578738 1157476
12 24ABKPL7300F1ZZ WHITE WAVES INDUSTRIES 0 441194 441194 882387
SAMARPAN SALES
13
24ATKPP8701E1ZP CORPORATION 0 294139 294139 588279
14 24AJAPD3630J1ZQ SHREE GELI CONSTRUCTION 0 243555 243555 487111
15 24AUTPV1279M1ZO ARV CONSTRUCTION 0 218603 218603 437206
16 24CBLPG0267M1ZI Amrut Enterprise 0 162054 162054 324108
17 24AANFH1899M1ZO HIYA KITCHENWARE 0 134946 134946 269892
18 26AGRPC3392C1ZH S R ENTERPRISES 247050 0 0 247050
VIVEKBHAI CHIMANBHAI
19
24CKWPD1008H1ZD DOBARIYA 0 100547 100547 201094
20 24CFUPG2308L1Z9 HAVLOK ENTERPRISE 0 96890 96890 193779
21 24DUBPB2864R1ZC R.K.infraspace 0 84486 84486 168972
22 24BJSPT0843C1Z5 RADHESHYAM ENTERPRISE 0 72139 72139 144278
23 24BQZPT5135P1ZQ RADHE SHYAM TRADING 0 59854 59854 119708
24 24AAACU2414K1ZL AXIS BANK LTD 0 59130 59130 118260
25 24AXQPG8387F1Z0 DWARKADHISH ENTERPRISE 0 31815 31815 63630
26 24AVUPJ1521C1ZX SWAR TRADING CO. 0 27000 27000 54000
34153242

4.1. Details of HSN of goods supplied as per GSTR 1M filed by M/s Skylance
Business Enterprise Private Limited (24ABKCS2710H1ZJ) is as follows:
HSN Description IGST CGST SGST Total
PORTLAND CEMENT, ALUMINOUS
CEMENT, SLAG CEMENT,
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SUPERSULPHATE CEMENT AND

SIMILAR HYDRAULIC CEMENTS,
WHETHER OR NOT COLOURED
2523 OR IN THE FORM OF CLINKERS 0 2419860.48 2419860.48 4839720.96
7601 UNWROUGHT ALUMINIUM 1598714.55 1598714.55 3197429.1
FERROUS WASTE AND SCRAP;
REMELTING SCRAP INGOTS OF
7204 IRON OR STEEL 1153322.25 1153322.25 2306644.5
ALUMINIUM ORES AND
2606 CONCENTRATES 0 880130.5 880130.5 1760261
OTHER CAST ARTICLES OF IRON
7325 OR STEEL 727946.48 727946.48 1455892.96
FERROUS WASTE AND SCRAP;
REMELTING SCRAP INGOTS OF
720449 IRON OR STEEL 705447.9 705447.9 1410895.8
FERROUS WASTE AND SCRAP;
REMELTING SCRAP INGOTS OF
72041000 IRON OR STEEL 692405.34 692405.34 1384810.68
A water absorption coefficient by
69072100 weight not exceeding 0.5% 655785.4 655785.4 1311570.8
OTHER BARS AND RODS OF
IRON OR NON-ALLOY STEEL,
NOT FURTHER WORKED THAN
FORGED, HOT-ROLLED, HOT-
DRAWN OR HOT-EXTRUDED, BUT
INCLUDING THOSE TWISTED
AFTER ROLLING - FORGED :
72141090 OTHER 620620.84 620620.84 1241241.68
OTHER BARS AND RODS OF
IRON OR NON-ALLOY STEEL,
NOT FURTHER WORKED THAN
FORGED, HOT-ROLLED, HOT-
DRAWN OR HOT-EXTRUDED, BUT
INCLUDING THOSE TWISTED
AFTER ROLLING - CONTAINING
INDENTATIONS, RIBS, GROOVES
OR OTHER DEFORMATIONS
PRODUCED DURING THE
ROLLING PROCESS OR TWISTED
73066100 AFTER ROLLING : OTHER 577622.61 577622.61 1155245.22
COPPER WASTE AND SCRAP -
COPPER WASTE AND SCRAP: OF
COPPER :COPPER SCRAP,
NAMELY THE FOLLOWING :
COPPER WIRE SCRAP COVERED
BY ISRI CODE WORDS BARLEY,
BERRY AND BIRCH; HEAVY
COPPER SCRAP COVERED BY
ISRI CODE WORD CANDY;
UNALLOYED COPPER SCRAP
74040012 COVERED BY I... 294139.35 294139.35 588278.7
OTHER BARS AND RODS OF
STAINLESS STEEL; ANGLES,
SHAPES AND SECTIONS OF
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STAINLESS STEEL - Bars and

rods, not further worked than
7222 hot-rolled, hot-drawn or extruded 284576 284576 569152
PREPARED BINDERS FOR
FOUNDRY MOULDS OR CORES;
CHEMICAL PRODUCTS AND
PREPARATIONS OF THE
CHEMICAL OR ALLIED
INDUSTRIES (INCLUDING THOSE
CONSISTING OF MIXTURES OF
NATURAL PRODUCTS), NOT
ELSEWHERE SPECIFIED OR
3824 INCLUDED 0 279340.08 279340.08 558680.16
TUBES, PIPES AND HOSES, AND
FITTINGS THEREFOR (FOR
EXAMPLE, JOINTS, ELBOWS,
3917 FLANGES), OF PLASTICS 0 260013 260013 520026
PLYWOOD, VENEERED PANELS
4412 AND SIMILAR LAMINATED WOOD 226985.7 226985.7 453971.4
CERAMIC SINKS, WASH BASINS,
WASH BASIN PEDESTALS,
BATHS, BIDETS, WATER CLOSET
PANS, FLUSHING CISTERNS,
URINALS AND SIMILAR
SANITARY FIXTURES - OF
69101000 PORCELAIN OR CHINA 210746 210746 421492
OTHER BARS AND RODS OF
IRON OR NON-ALLOY STEEL,
NOT FURTHER WORKED THAN
FORGED, HOT-ROLLED, HOT-
DRAWN OR HOT-EXTRUDED, BUT
INCLUDING THOSE TWISTED
AFTER ROLLING - OTHER :
72149990 OTHER : OTHER 168178.05 168178.05 336356.1
ALUMINIUM BARS, RODS AND
7604 PROFILES 138135.2 138135.2 276270.4
OTHER TUBES, PIPES AND
HOLLOW PROFILES (FOR
EXAMPLE, OPEN SEAM OR
WELDED, RIVETED OR
SIMILARLY CLOSED), OF IRON
OR STEEL - OTHER, WELDED, OF
CIRCULAR CROSS-SECTION, OF
IRON OR NON-ALLOY STEEL: ---
7306 OF IRON 135963.97 135963.97 271927.94
OTHER BARS AND RODS OF
IRON OR NON-ALLOY STEEL,
NOT FURTHER WORKED THAN
FORGED, HOT-ROLLED, HOT-
DRAWN OR HOT-EXTRUDED, BUT
INCLUDING THOSE TWISTED
AFTER ROLLING - CONTAINING
INDENTATIONS, RIBS, GROOVES
OR OTHER DEFORMATIONS
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PRODUCED DURING THE

72142090 ROLLING PR... 107406 107406 214812
SEEDS, FRUIT AND SPORES, OF
1209 A KIND USED FOR SOWING 0 98232 98232 196464
PARTS AND ACCESSORIES
SUITABLE FOR USE SOLELY OR
PRINCIPALLY WITH THE
MACHINES OF HEADINGS 8456 T
O 8465, INCLUDING WORK OR
TOOL HOLDERS, SELF-OPENING
DIEHEADS, DIVIDING HEADS
AND OTHER SPECIAL
ATTACHMENTS FOR
MACHINETOOLS; TOOL HOLDERS
FOR ANY TYPE OF TOOL, FOR
8466 WORKING IN THE HAND 85050 85050 170100
METAL-ROLLING MILLS AND
8455 ROLLS THEREFOR 83887.28 83887.28 167774.56
FLAT-ROLLED PRODUCTS OF
IRON OR NON-ALLOY STEEL, OF
A WIDTH OF 600 MM OR MORE,
COLDROLLED (COLD-REDUCED),
NOT CLAD, PLATED OR COATED -
In coils, not further worked than
7209 cold-rolled (coldreduced) 82634 82634 165268
NAILS, TACKS, DRAWING PINS,
STAPLES (OTHER THAN THOSE
OF HEADING 8305) AND SIMILAR
ARTICLES, OF COPPER OR OF
IRON OR STEEL WITH HEADS OF
COPPER; SCREWS, BOLTS,
NUTS, SCREW HOOKS, RIVETS,
COTTERS, COTTERPINS,
WASHERS (INCLUDING SPRING
84818020 WASHERS) AND SIMILAR... 74345.51 74345.51 148691.02
PORTLAND CEMENT, ALUMINOUS
CEMENT, SLAG CEMENT,
SUPERSULPHATE CEMENT AND
SIMILAR HYDRAULIC CEMENTS,
WHETHER OR NOT COLOURED
OR IN THE FORM OF CLINKERS -
PORTLAND CEMENT: WHITE
CEMENT, WHETHER OR NOT
25232100 ARTIFICIALLY COLOURED 61303 61303 122606
BUILDERS` JOINERY AND
CARPENTRY OF WOOD,
INCLUDING CELLULAR WOOD
PANELS, ASSEMBLED FLOORING
PANELS, SHINGLES AND SHAKES
- DOORS AND THEIR FRAMES
4418 AND THRESHOLDS: OTHER 59094 59094 118188
FIBRE BOARD OF WOOD OR
OTHER LIGNEOUS MATERIALS,
WHETHER OR NOT BONDED
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WITH RESINS OR OTHER

ORGANIC SUBSTANCES - Medium
4411 density fibre board (MDF): 53743 53743 107486
POLYMERS OF PROPYLENE OR OF
OTHER OLEFINS, IN PRIMARY
3902 FORMS 0 52790 52790 105580
ALUMINIUM STRUCTURES
(EXCLUDING PREFABRICATED
BUILDINGS OF HEADING 9406)
AND PARTS OF STRUCTURES
(FOR EXAMPLE, BRIDGES AND
BRIDGE-SECTIONS, TOWERS,
LATTICE MASTS, ROOFS,
ROOFING FRAMEWORKS, DOORS
AND WINDOWS AND THEIR
FRAMES AND THRESHOLDS FOR
7610 DOORS, BAL... 50600 50600 101200
BASE METAL MOUNTINGS,
FITTINGS AND SIMILAR
ARTICLES SUITABLE FOR
FURNITURE, DOORS,
STAIRCASES, WINDOWS,
BLINDS, COACHWORK,
SADDLERY, TRUNKS, CHESTS,
CASKETS OR THE LIKE; BASE
METAL HAT-RACKS, HAT-PEGS,
BRACKETS AND SIMILAR
FIXTURES; CASTORS WITH
8302 MOUNTING... 46266 46266 92532
TABLEWARE, KITCHENWARE,
OTHER HOUSEHOLD ARTICLES
AND HYGIENIC OR TOILET
3924 ARTICLES, OF PLASTICS 45583 45583 91166
ALUMINIUM PLATES, SHEETS
AND STRIP, OF A THICKNESS
7606 EXCEEDING 0.2 mm 44588 44588 89176
7602 ALUMINIUM WASTE AND SCRAP 44021.25 44021.25 88042.5
(blank) 0 40640 40640 81280
WIRE OF IRON OR NON-ALLOY
7217 STEEL 37718 37718 75436
SANITARY WARE AND PARTS
7324 THEREOF, OF IRON OR STEEL 36806 36806 73612
CEREAL STRAW AND HUSKS,
UNPREPARED, WHETHER OR NOT
CHOPPED, GROUND, PRESSEDOR
12130000 IN THE FORM OF PELLETS 32033.79 32033.79 64067.58
MONOFILAMENT OF WHICH ANY
CROSS - SECTIONAL DIMENSION
EXCEEDS 1MM, RODS, STICKS
AND PROFILE SHAPES, WHETHER
OR NOT SURFACE - WORKED
BUT NOT OTHERWISE WORKED,
OF PLASTICS - OF POLYMERS OF
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VINYL CHLORIDE: OF POLY

39162019 (VINYL CHLORIDE) COPOLYMERS 31863.2 31863.2 63726.4
:OTHER
MARBLE, TRAVERTINE,
ECAUSSINE AND OTHER
CALCAREOUS MONUMENTAL OR
BUILDING STONE OF AN
APPARENT SPECIFIC GRAVITY OF
2.5 OR MORE, AND ALABASTER,
WHETHER OR NOT ROUGHLY
TRIMMED OR MERELY CUT, BY
SAWING OR OTHERWISE, INTO
BLOCKS OR SLABS OF A
2515 RECTANGULAR (IN... 0 31321 31321 62642
WORKED MONUMENTAL OR
BUILDING STONE (EXCEPT
SLATE) AND ARTICLES THEREOF,
OTHER THAN GOODS OF
HEADING 6801; MOSAIC CUBES
AND THE LIKE, OF NATURAL
STONE (INCLUDING SLATE),
WHETHER OR NOT ON A
BACKING; ARTIFICIALLY
COLOURED GRANULES,
68022310 CHIPPINGS AND POWDER, O... 30412 30412 60824
PAVING BLOCKS, SLABS,
BRICKS, SQUARES, TILES AND
OTHER ARTICLES OF PRESSED
OR MOULDED GLASS, WHETHER
OR NOT WIRED, OF A KIND
USED FOR BUILDING OR
CONSTRUCTION PURPOSES;
GLASS CUBES AND OTHER
GLASS SMALL WARES, WHETHER
OR NOT ON A BACKING, FOR
7016 MOSAICS OR ... 30266 30266 60532
OTHER ARTICLES OF PLASTICS
AND ARTICLES OF OTHER
MATERIALS OF HEADINGS 3901
3926 TO 3914 29146 29146 58292
MACHINERY, PLANT OR
LABORATORY EQUIPMENT,
WHETHER OR NOT
ELECTRICALLY HEATED
(EXCLUDING FURNACES, OVENS
AND OTHER EQUIPMENT OF
HEADING 8514), FOR THE
TREATMENT OF MATERIALS BY A
PROCESS INVOLVING A CHANGE
OF TEMPERATURE SUCH AS
HEATING, COOKING,
84198120 ROASTING... 21762 21762 43524
OIL-CAKE AND OTHER SOLID
RESIDUES, WHETHER OR NOT
GROUND OR IN THE FORM OF
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PELLETS, RESULTING FROM THE

EXTRACTION OF GROUND-NUT
2305 OIL 0 18999.12 18999.12 37998.24
PREPARED BINDERS FOR
FOUNDRY MOULDS OR CORES;
CHEMICAL PRODUCTS AND
PREPARATIONS OF THE
CHEMICAL OR ALLIED
INDUSTRIES (INCLUDING THOSE
CONSISTING OF MIXTURES OF
NATURAL PRODUCTS), NOT
ELSEWHERE SPECIFIED OR
INCLUDED NON-REFRACTORY
38245090 MORTARS AND CONCRETES ... 16104 16104 32208
Other Paints And Varnishes
(Including Enamels, Lacquers
And Distempers); Prepared
Water Pigments Of A Kind Used
3210 For Finishing Leather 0 15734.25 15734.25 31468.5
NAILS, TACKS, DRAWING PINS,
STAPLES (OTHER THAN THOSE
OF HEADING 8305) AND SIMILAR
ARTICLES, OF COPPER OR OF
IRON OR STEEL WITH HEADS OF
COPPER; SCREWS, BOLTS,
NUTS, SCREW HOOKS, RIVETS,
COTTERS, COTTERPINS,
WASHERS (INCLUDING SPRING
74153390 WASHERS) AND SIMILAR... 14286 14286 28572
BATHS, SHOWER - BATHS,
SINKS, WASH - BASINS, BIDETS,
LAVATORY PANS, SEATS AND
COVERS, FLUSHING CISTERNS
AND SIMILAR SANITARY WARE,
OF PLASTICS - LAVATORY SEATS
39222000 AND COVERS 11927 11927 23854
STRUCTURES (EXCLUDING
PREFABRICATED BUILDINGS OF
HEADING 9406) AND PARTS OF
STRUCTURES (FOR EXAMPLE,
BRIDGES AND BRIDGE-
SECTIONS, LOCK-GATES,
TOWERS, LATTICE MASTS,
ROOFS, ROOFING FRAME-
WORKS, DOORS AND WINDOWS
AND THEIR FRAMES AND
73089090 THRESHOLDS FOR DOORS, ... 9090 9090 18180
FLAT-ROLLED PRODUCTS OF
IRON OR NON-ALLOY STEEL, OF
A WIDTH OF LESS THAN 600 MM,
NOT CLAD, PLATED OR COATED -
NOT FURTHER WORKED THAN
HOT-ROLLED : OTHER, OF A
THICKNESS OF 4.75 MM OR
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I/1839962/2024

72111410 MORE : FLATS 9015 9015 18030

Paints And Varnishes (Including
Enamels And Lacquers) Based On
Synthetic Polymers Or Chemically
Modified Natural Polymers,
Dispersed Or Dissolved In A Non-
Aqueous Medium; Solutions As
Defined In Note 4 To This
Chapter. 18. 0.
3208 0 6652.8 6652.8 13305.6
QUICKLIME, SLAKED LIME AND
HYDRAULIC LIME, OTHER THAN
CALCIUM OXIDE AND
2522 HYDROXIDE OF HEADING 2825 0 6100 6100 12200
Other paints and varnishes
(including enamels, lacquers and
distempers); prepared water
pigments of a kind used for
321000 finishing leather 5271 5271 10542
COPPER PLATES, SHEETS AND
STRIP, OF A THICKNESS
EXCEEDING 0.12.5 MM - Of
7409 refined copper 0 0 0
26909247.8

5. E-waybill Analysis:

The details of inward and Outward supply as per e-waybill portal in respect of
M/s Skylance Business Enterprise Private Limited (24ABKCS2710H1ZJ) is as
follows:

Inward Supply
Taxable
Month Value IGST CGST SGST Total
Feb-23 Not available
Mar-23 55758 0 7806 7806 15612
Apr-23 Not available
May-23 Not available
Jun-23 Not available
Jul-23 Not available
Aug-23 Not available
Sep-23 Not available
Oct-23 Not available
Nov-23 Not available
Dec-23 Not available

Outward Supply
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I/1839962/2024

Month Taxable Value IGST CGST SGST Total

Feb-23 Not available
Mar-23 Not available
Apr-23 Not available
May-23 Not available
Jun-23 Not available
Jul-23 Not available
Aug-23 Not available
Sep-23 19762958 0 1883146 1883146 3766292
Oct-23 21394918 0 2096155 2096155 4192310
Nov-23 19512138 247050 1648836 1648836 3544722
Dec-23 31716165 0 2762606 2762606 5525212
17028536

6. It is pertinent to mention here that M/s Skylance Business Enterprise

Private Limited (24ABKCS2710H1ZJ) has received IGST Credit of Rs
2,91,17,432/- from M/s Bharat Traders (23CJUPV6373G1ZH), M/s Star
Enterprise (35HRRPP0010G1ZU) and M/s Sudhir Trader (09GQIPK2998M2ZR)
all of which have principal place of business outside Gujarat. Since, there is
no e-way bill in respect of the said firms, it seems that there is no actual
movement of goods and the credit availed thereof is fraudulent. Therefore, it
is felt that the legitimacy of ITC generated/availed/utilized/passed on by such
GSTIN needs to be verified and required to be re-covered from beneficiaries
GSTINs concerned.

7. In view of above, it appears that the taxpayer has generated/received

invoices wherein total fraudulent ITC involved (availed/utilized/passed on) is
Rs. 2,91,17,432. Therefore, prompt action needs to be taken for verification
of the taxpayer.

8 . Accordingly, respective Commissionerate is requested to initiate

immediate investigation against M/s Skylance Business Enterprise Private
Limited (24ABKCS2710H1ZJ) on the basis of above findings.