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TMI Blog2025 (5) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Goods and Service Tax Act, 2017, registered by Additional Directorate General of GST Intelligence, 51D, Zonal Unit, Sarabha Nagar, Ludhiana. (2) Allegations are that petitioner created three Firms, namely, M/s Disha Enterprises, Sarthak Enterprises and Kashbhi Accessories Point and he used to do trading on the basis of false invoices without actually supplying the underlying goods. (3) Contends that petitioner has been falsely implicated in the present case. Further contends that petitioner is neither proprietor; nor partner of any Firm(s) and he has no role in the commission of alleged crime. Also contends that no complaint has been supplied to the petitioner; nor to any other co-accused. Lastly contends that petitioner is ready to join the proceedings, but he be protected. (4) Although, there is no formal notice of motion in the case, however, Mr. Sourabh Goel, learned Senior Standing Counsel for the respondents has appeared and produced statements dated 27.01.2025 & 28.01.2025 of Saurabh Goyal, Director-cum-Authorized Signatory of M/s Jay Kay Hosiery Mills Private Limited, Ludhiana before Additional Assistant Director, DGGI, Ludhiana Zonal Unit under Section 70 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain and I have put my dated signature on the same. Question: 8 What did you do with the fake ITC availed on the basis of fake invoices issued by the above mentioned firms and provided by Mr. Ripan Kumar Jain. Answer: I state that the I used to do the trading of fake invoices without actual supply of underlying goods. I used to issue the parallel invoices in respect of such fake invoices to the following firms :- Party Name GSTIN Oasis Knitwears 03AADFO8465A1ZK Kaur Sain Spinning Mills 03AADFK0688B1ZX Nagpal Exports 03AACFN3695C1ZK Thukral Fabrics 03AADFT3137C1ZS S A oswal 03AEKFS8922B1Z5 Woolworth Knitwears 03AALPN5941LIZE Royal Impex Private Limited 03AAFCR3220H2ZV Harish International 03AAEFH9378J1Z1 Star Spintex Pvt Ltd 03AAOCS1082K1Z7 Emmy Knitwears 03AEKPG1583J1ZK Starlight Hosiery Mills 03AFYPK7882B2Z2 Unimax Apparels 03AFSPJ5524P1ZY Question 10: Did you use to deal directly with the buyers of such fake invoices? Answer: It is stated that I did not deal directly with the buyers of the fake invoices. It was Ripan Kumar Jain, who used to collect the fake invoices from me and provide the same to the buyers. Question 13: On checki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. K TRADERS 03GKLPR0149Q1ZJ 1,62,75,925 11,14,779 7 J S ENTERPRISES 03EMDPR1169C1ZC 1,06,01,025 7,90,766 8 DISHA ENTERPRISES 03AAQFD2947K1Z6 1,74,26,031 8,71,302 9 D S ENTERPRISES 03OVYPK7306E1Z3 54,33,786 6,52,054 10 A M ENTERPRISES 03DOEPG5859C2Z5 8,89,960 1,06,795 11 R.D YARN TRADERS 03BJPPR6396R1ZZ 2047570 102378.5 12 SHUBH ARAMBH INDUSTRIES 03JTOPS5303G1ZH 68,55,215 3,42,761 13 SHUBH ARAMBH INDUSTRIES 03JTOPS5303G1ZH To be determined To be determined 14 SKY HIGH INTERNATIONAL 07AGPPG1224P1Z5 15 SUHAAS YARN NA Total 13,11,48,295 84,44,987 Answer: It is stated that I have seen the above table and have completely understood the same. I state that we have taken ITC of Rs. 84,44,987/-on the basis of the invoices raised by these suppliers and provided to me by Mr. Ripan Kumar Jain without the actual supply of the underlying goods and further issued the parallel invoices to the firms as detailed in answer to Question No. 8. Question 16. Do you purchase fake invoices from the 32 (17+15) suppliers mentioned in the answer to Question 13 and 14 above in M/s Jay Kay Hosiery Mills too? Answer: It is state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above table and the screenshots and have completely understood it. As stated earlier, I was just purchasing the fake invoices from these firms like other mentioned firms without actual supply of underlying goods through Mr. Ripan Kumar Jain. Since, there was no actual supply of the underlying goods, there was no toll movement of the vehicles mentioned in the E-way bills, Question 18: Who use to generate the e-waybills of all such fake invoices? Answer: It is stated that in the case of both M/s Jay Kay Hosiery Mills Pvt. Ltd. And M/s Jay Kay Hosiery Mills, the e-waybills for the purchase side was generated by the supplier firms and provided to me by Mr. Ripan Kumar Jain and for the sale side, the e-way bill was generated by us and we provided the same to Mr. Ripan Kumar Jain alongwith the invoices. Question 19: How and when you met Mr. Ripan Kumar Jain and whether you were engaged in any cash transactions with him? Answer: Mr. Ripan Jain has been one of the accessories supplier to M/s Jay Kay Hosiery Mills since long. I used to meet him frequently. Thereafter, when I was facing losses I never dealt with him in Cash transaction. All the transactions have been carried out t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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