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07AYGPH3832B1 ZV) (5) Balaji Exports (GSTN-

09FDZPP5520H1ZT) (6) Royal Trading, Alwar (GSTN-

08DWAPK4510C1Z2) (7) Mahadev World Trade, Alwar (GSTN- 08CAJPK8236P1ZX) etc. were identified by the DGGI, Ahmedabad Zonal Unit. It was found that "Smoking mixture for pipes and cigarettes" was one of the major items shown as supplied in the paper transactions by the nonexistent entities. The subject goods "Smoking Mixture for pipes and cigarettes", a tobacco product falling under CTH 2403 19 10, is highly sensitive from tax evasion angle as it is subject to GST @ 28% and Compensation Cess @ 290% (Total 318%) and any fictitious paper transaction in "Smoking Mixture" is highly rewarding for availment of ITC unlawfully. The evidences available on record indicated a deeprooted conspiracy by some persons who were the masterminds behind this modus operandi to defraud the public exchequer. Investigations also revealed that the petitioner firm M/s Mridul Tobie Inc, Noida is also one of the beneficiaries of fake ITC generated in the name of some of the nonexistent entities by paper transactions without corresponding supply of goods, including "smoking mixture for pipes and cigarettes". Further, investigation also includes the issue of Overvaluation and Misclassification of the product by M/s Mridul Tobie Inc. Remarks: During search operation, it was observed that the goods seized by the DGGI, Delhi Zonal Unit under panchanama dated 14.01.2021 were not available at the premises. This search was conducted by DGGI, Ahmedabad Zonal Unit with the help of DGGI, Delhi Zonal Unit so the officers of Delhi Zonal Unit were also present during the said search