Investigation Details

Authority: Deputy Commissioner of State Tax, Bureau of Investigation (South Bengal), H.Q., Government of West Bengal

Action Taken: Report on Closure of Investigation Process upon inspection initiated under Section 67(1) of West Bengal Goods and Service Tax Act, 2017 read with rule 139(1) of West Bengal Goods and Service Tax Rules, 2017

Inspection Date: 21-11-2025 at the registered office/place of business of the Company

Previous Intimation: Company had intimated Stock Exchanges regarding the inspection on 22-11-2025 via BSE Acknowledgement No- 11459494 & CSE Acknowledgement No-1761763803613

Report Receipt Date: 17-07-2026 as per DIN No WBGST/1050/300626/0052Nq dated 30-06-2026

Alleged Violations

During the inspection, the Registered Taxable Person (RTP) failed to provide details of exempt supply for:

  • FY 2022-23
  • FY 2023-24
  • FY 2024-25
  • FY 2025-26 (up to October 2025)

Hearing Proceedings

Notice for personal hearing was issued and authorized representatives Mr. Sumit Nishania and Mr. Subham Sarda appeared for personal hearing and submission of documents on:

  • 13-01-2026
  • 05-02-2026
  • 07-02-2026
  • 26-02-2026

Exempt Supply Details

The RTP declared exempt supply in GSTR 9 and GSTR 3B as follows:

  • 2022-23: ₹26,47,89,677/-
  • 2023-24: ₹32,56,04,370/-
  • 2024-25: ₹49,32,86,811/-
  • Apr'25 – Oct'25: ₹23,43,03,381/-

Total Exempt Supply Declared: ₹131,79,84,239/- across the reported periods

Company's Defense

The authorized representatives informed that:

  • The RTP supplied tea (HSN 0902) by charging tax at the rate of 5%, constituting taxable supply
  • The RTP supplied pulses which are exempted from tax
  • Pulses were procured domestically or as import of goods
  • Later sold as ex-factory sale with purchaser responsible for movement of goods

Supporting Documentation

The authorized representatives submitted:

  • Copies of Bill of Supply
  • Weighing slips
  • Purchase documents

Bill of Supply Issued:

  • FY 2022-23: 100 bills
  • FY 2023-24: 79 bills
  • FY 2024-25: 183 bills

All documents were checked by the STO/BI(SB), H.Q., and sample checked by the authority. The goods were purchased and sold in bulk volume, and the amounts reflected in returns matched with Annual Financial Statement.

Investigation Outcome

The exempted supply issue has been reconciled. As the only point raised in the inspection report was reconciled during the hearing process, there is no tax liability on this part. The report for closure of investigation process was submitted.

Financial Impact

There is no material impact on the financial, operations and/or other activities of the Company upon issue of the aforementioned Report.