Texmaco Rail Vol 1 WPA 26897 of 2024

ry
DISTRIC'I' : NoR1'H 24-PARGANAS
IN THE HIGH COURT AT CALCUT"TA

CONSTITUTIONAL WRIT JURISDICTION
APPELLATE SIDE
W.P.A. No.
Y'qqt
In the nratlcr
of '2024
of :
An applical"ion under Article 226 of the Constitution of tndia;
And
In the matter of :
M/s. Tcxrlac<.r Rail & Engineering Limited
Petitioner
Versus
The Additional Director, Director General of Goods & Services

(DGGI) Kolkata Zonal Unit, Kolkata & Ors.
... Respondents
WRIT PETITION
VOLUME _ I
PAGES 1- 192
Ms. Alisha Das

Advocate
C/o Mr. Avra Mazumder
Advocate
High Court, Calcutta
7C, Ktran Shankar Roy Road
Hastings, Basement
Kolkata - 700OO I
Mobile No.8240797229
Email : adv. alisha. da@gmail. com
Enrolment No.F/ 1664/ l5O4 l2O2l
SHORT LIST OF DATES
Dates Events I
May 30. 2022 Petitioner entered into a contract with the Ministry of Railways ior
I
I
supply of wagons via Purchase Order No. 2022/RS\/160/1893.
October 12, 2022 Respondent No. I issued a summons to the Petitioner
November 03, 2022 Respondent No. 1 issued a summons under Section 70 of the
Central Goods and Services Tax Act, 2017
November 29. 2022 Respondent No. I issued another summons under Section 70 of
the CGST Act
December 09, 2022 Petitioner submitted a letter to Respondent No.1 thereby enclosing
the necessary documents as asked for in the summons dated
November 03,2022, and November 29,2022
June 09, 2023 Respondent No.l issued a notice vide F. No. DGGI /IM/ /GST
/1880 /2022 /Gr-E-O /oPrADG -DGGI -ZU -KOLKATA /3078.
August 2l, 2023 Petitioner submitted its reply in response to the notice dated June
09,2023
May 16,2024 Respondent No.1 issued another summons under Section 70 of
the CGST Act
Petitioner submitted all the supporting details/documents and
attended the personal hearing and explained each and every
matter therein in the summons notice dated May 16,2024.
July 02,2024 Petitioner sent an email to the Respondent No.1 intimating about
the details of the different types of wagons supplied by the
Petitioner during the period July, 2077 to March,2023.
Jwly 12,2024 Respondent No.1 issued FORM GST DRC-O1A under SeCtion 74(5) i
of the CGST Act

July 18,2024 Petitioner submitted its reply in response to the FORM GST
DRC-O1A dated July 12,2024.
Jwly 23,2024 Respondent No. I issued the impugned show cause cum deman d
notice under Section 74 of the CGST/WBGST Act, 2077 vide SCN
No. DGGI/lQU /241228.
'1.
.7, 2024 Respondent No.1 lssued the impugned summary of show caus
1
FORM GST DRC.O1
September 07 , 2O241 Petitioner prayed for an adjournment of 4 months to su bmit repl
to the impugned Show Cause cum Demand Notice dated July 23,
2024.
SYNOPSIS
The Petitioner has approached this Honble High court under Article 226 of
the Constitution of India challenging the the impugned show cause cum
demand notice issued under Section 74 of t,r'e CGST/WBGST Act, 2017 by
Respondent No. I vide SCN No.DGGI /KZU /24 /228 dated July 23,2024' lt is
settled law that if tax is payable under RCM, however, service provider has
duly collected the service Tax and deposited the same to the Government,
demanding Service Tax under RCM from the service receiver will amount to
double taxation and hence such demand is not sustainable. The Petitioner
has complied with the eligibility conditions for claiming Input Tax Credit as
per Section 16 of the CGST Act, 2O77, and there is no suppression of GST
liability as alleged or at all. There is no ground for invoking the section 74(1)
of the Act against the Petitioner on the alleged ground of suppression of
material facts. The Respondent No.1 has deliberately invoked the provision
of section 74 to avail the benefit of extended period of limitation of 5 years
under the provision of Section 74 of lhe Act. Respondent No'1 has failed to
establish any charges of suppression of facts with an intention to evade tax
in case of the Petitioner. Thus, the proceeding under Section 74 of The
CGST Act is unsustainable, and impermissible in the eyes of law'
I
DISTRICT: KOLKATA
IN THE HIGH COURT AT CALCU]TA
APPELLATE SIDtr
W.P,A. NO. oF 2024
In the matter of:
An application under Article 226 of tlne
Constitution of India.
-And-
In the matter of:
Subject matter relating to
Faliing under Group IV, head L
Of the classilication list
-And-
In the matter of:
M/ s. Texmaco Rail & Engineering

Limited
..Petitioner
- Versus-
The Additional Director, Directorate

General of Goods & Services Tax
Intelligence (DGGD, Kolkata Zonal Unit,
Kolkata & Ors.
. Respondents
)-,
Aduocate-on-Record
Alisha Das, Advocate

C/O: Avra Mazumder, Advocate
High Court, Calcutta,
7C, Kiran Sankar Roy Road,
Kolkata - 700 001
Mobile No: 8240797229
E-mail: adv.alisha.das@gmail. com
Enrolment No.: F/ 1664/ 15O4l2O2l
DISTRICT: KOLKATA
IN THE HIGH COURT AT CALCUTTA
APPELLATE SIDE
w.P.A. NO. oF 2024
In the matter of:
An application under Article 226 of lbe

-And-
In the matter ot
M/s. Texmaco Rail & Engineering
Limited
...Petitioner
- Versus-

Intelligence (DGGI), Kolkata Zonal Ur.it,
Kolkata & Ors.
.. Respondents
INDEX
SL. Annexures Description of Papers Page
No.
I List of Dates l- iii

2 Questions of Law lv -vt
3 Writ Application with affidavit t- 29
4 P/1 A copy of the summons dated November 03,
90 "31
2O22 issued by Respondent No. 1.
5 P/2 A copy of the summons dated November 29, j2_.911

I
issued by [?esPondent No. 1
5 Pl3 A copy of the letter dated December Oq , 2022 0-< - q-',+
I
submitted by the Petitioner along with al1 the
enclosures therein.
7 Pl4 A copy of the notice dated June A9, 2023 issued bY g5
Respondent No. I
Pl5 A copy of the letter dated August 21, 2A23
8
all 8G -z*t
submitted bY the Petitioner along with the
enclosures therein.
9 P/6 R .opy of the summons dated MaY 16, 2024 issued .21 - 03
by Respondent No. 1
11 Pl7 A copy of the email dated Ju ly 02, 2024 sent bY
229 -
the Petitioner to ResPondent No 1'
12 P/8 A copy of the imPugne d FORM GST DRC-OIA 29Q . et
dated July 12, 2024 issued by Respondent No'l

under Section 74(5) of the CGST Act'
13 Ple A copy of the letter dated J ,ty lA, 2024 along wttl. Z\at-2
all the enclosures therein submitted by the
Petitioner in response to the FORM GST DRC-01A
dated JulY 12,2024.
14 P/r0 R .opy of the impugned show cause cum demand 2 Lt-23
notice issued under Section 74 of the
CGST/WBGST Act,2Ol7 by Respondent No'1 vide
SCN No.DGGI lrOU 1241228 dated Julv 23' 2024'
15 P 111 A copy of the imPugned summary o f show cause rn

FORM GST DRC-O1 dated July 27,2024 issued
bsVsu
under Section 74 of thie CGST Act, 2Ol7 by
Respondent No.1
T6 P/12 A copy of the adjournment letter dated SePtember 3q{.5
07 , 2024 submitted by the Petitioner
I
DISTRICT: KOLKATA
CONSTITUTIONAL WRIT JURISDICT]ON
APPELLATE SIDE
w.P.A. NO. oF 2024
In the matter of:
An application under Article 226 of t}:,e

-And-
In the matter of

Limited
...Petitioner
- Versus-

Intelligence (DGGI), Kolkata Zonal Uît,
Kolkata & Ors.
... Respondents
LIST OF DATES
Dates Events
May 30,2022 Petitioner entered into a contract with the Ministry of
Railways for supply of wagons via Purchase Order No.
2022lRs)/160/1893.
October 12, 2022 Respondent No. 1 issued a summons to the Petitioner

against which Sri Bhaskar Thakkar, Chartered
Accountant & Authorised Representative of the Petitioner
I
appeared before the Respondent No. 1 and his statement

I
I
was recorded on December 12,2022. I
I
November 03, Respondent No.l issued a summons under Section 7O of
2022 the Central Goods and Services Tax Act, 2017 thereby
directing the Petitioner to appear in person on November
74,2022 at 2:15 PM at the office of Respondent No. 1.
November )a Respondent No. 1 issued another summons under Section
2022 7O of the CGST Act thereLry directing the Petitioner to
appear in person on December 12, 2027 at 11:15 PM at
the oflice of Respondent No. 1, and to produce the details
as sought for in the summons issued on November O3,
2022.
December 09, Petitioner submitted a letter to Respondent No. 1 thereby
2022 enclosing the necessary documents as asked for in the
summons dated November O3, 2022, and November 29,
2022.
June 09, 2023 RespondentNo.l issued a notice vide F. No. DGGI /INV
/GST / 1880 /2022 /Gr-E-o /oPrADG -DGGI -ZU
-KOLKATA /3078 thereby asking the Petitioner to submit
sales details/sales ledger in respect of Indian railway for
sales of
Wagons and other goods/services. Further,
Respondent No. i sought for details of ITC ledger and
details of GST invoices received from Railway Designs &
Standard Organisation (RDSO) for the period July, 2017
to March, 2023.
August 21,2023 Petitioner submitted its reply in response to the notice
dated June 09,2023
May 16,2024 Respondent No.1 issued another summons under Section
70 of the CGST Act thereby directing the Petitioner to
appear in person on May 27, 2024 at 2:15 PM at the
office of Respondent No.1, ald to produce "depose oral
and written statement".
ltl
r-' Petitioner submitted all the supporting

details/documents and attended the personal hearing
I
I
and explained each and every matter therein in the
surnmons notice dated May 76,2024
July O2,2024 Petitioner sent an email to the Respondent No' 1
intimating about the details of the different types of
wagons supplied by the Petitioner during the period July,
2Ol7 to March, 2023.
Jt.:,ly 12,2024 Respondent No.l issued FORM GST DRC-OIA un der
Section 74(5) of the CGST Act thereby alleging that a sum
of Rs.22,O3,97,393/- is payable by the Petitioner for the
period F.Y. (s) July, 2O 17- 1 8 to
2O22-23 along with
applicable interest and penalty on certain grounds'
Jr:,ly 18,2024 Petitioner submitted its reply in response to t he FORM
GST DRC-O1A dated JulY 12,2024.
J:uly 23,2O24 Respondent No. 1 issued the impugned show cause cum
demand notice under Section 74 of the CGST/WBGST
Act,2Ot7 vide SCN No.DGGI/KZU /241228.
Jwly 27, 2024 Respondent No.1 issued the impugned summary of s
cause in FORM GST DRC-01

September 07 , 2O2 Petitioner prayed for an adjournment of 4 mont hs to
submit reply to the impugned Show Cause cum Demand
Notice dated Jv'ly 23, 2024.
; ltr
lt
DISTRICT: KOLKATA
CONSTITUTIONAL WRIT J URISDIC'IION
APPELLATE SIDE
w.P.A. NO. oF 2024
In the matter ol
An application under Article 226 of the

-And-
In the matter of:
M/ s. Texmaco Rail & Engineering

Limited
...Petitioner
- Versus-

Generai of Goods & Services Tax
Intelligence (DGGI), Kolkata Zonal Unit,
Kolkata & Ors.
.. Respondents
POINTS OF LAW INVOLVED
Whether the impugned Form GST DRC-O 1A dated July 12, 2024
issued under Section 74 of the CGST Act, and the impugrred show
cause cum demand notice bearing SCN No. No.DGGI/KZU /24/229
dated July 23, 2024 issued under Section 7a!) of the Act by
Respondent No. 1 for the Financial years 2017-18 to 2O22-23
arbitrarily, whimsically, and without any basis is bad in law, and
unsustainable, and therefore, liable to be quashed and,/or set aside?
]I Whether fraud, or u,ilful statement, or suppression of facts with an
intention to evade tax is a sine qua non for invoking the provisions of
Section 7al\ of the Act, and in the instant case of the Petitioner,
admittedly, none of the aforesaid conditions are met for applicability of
the said section?
I II. Whether there is no ground for invoking the Section 74111 of the Act
against the Petitioner on the alleged ground of suppression of material
facts. The Respondent No. I has deliberately invoked the provision of
Section 74 to avail the benefit of extended period of limitation of 5
years under the provision of Section 74 of the Act, therefore, the
impugned notice dated July 23, 2O24 is contrary to the provision of
Section 74 and liable to be quashed and/or set aside?
IV. Whether Respondent No.1 failed to establish any charges of fraud or

any wilful-misstatement or suppression of facts with an intention to
evade tax in case of the Petitioner, thus, the proceeding under Section
74 of The CGST Act is unsustainable, and impermissible in the eyes of
law?
Whether legal principle that if a show cause notice

it is a well-settled
suffers from the vice of lack of jurisdiction, Courts are entitled to
interfere with the same, if the show cause notice is an order by itself
and not a show cause notice and it is premeditated then the Courts
are entitled to interfere with the said order?
VI Whether case the impugned show cause cum demand

in the instant
notice prima facie appears to be an order and the manner in which
the authority has proceeded to issue the impugned show cause cum
demand notice dated July 23, 2024 d,oes not satisfy the legal
requirements?
vi
noiice
VII Whether whrle issuing the impugned shorv cause cum demand
of the Petitioner
Respondent No.1 summarily rejected the contentions
to the
raised in the Ietter dated July 18' 2024 submitted response
cum demand
FORM GST DRC-O1A, and the impugned show cause
notice that Respondent No' t has proceeded with a predetermined
mindset,andtheshowcausenoticeprimafacieappearstobean
order, and such action of Respondent No.t with total
non-application
qf natural justice?
of mind is a flagrant breach of the principles
however'
vlll. whether it is settled law that if tax is payable under RCM,
service provider has duly collected the Service Tax
and deposited the
same to the Government, demanding Service Tax

under RCM from the
service receiver will amount to double taxation and hence such
demand is not sustainable?
conditions for
whether the Petitioner has complied with the eligibility
CGST Act' 2O17'
claiming Input Tax Credit as per Section 16 of the
the provision of
and had claimed input tax credit in accordance with
wrong availment of
Section 16(2) of CGST Act, and the allegation of
ITCunderIGSTheadamountingtoRs.5,T4,8T,5gS/.onthebasisof
Railways as it is
defective/wrong invoices issued by Ministry of
inadmissible in terms of Rule 36(1)(a) of the CGST Rules in GSTR-3B
is thus, unsustainable?
5O of CGST Act as
x Whether interest is not imposable under Section
alleged or at all?
ePay-eCourts Digitat paymenl
--+
Transaction Successful
@ ACKNOWLEDGEME NT
Calcutta High Court Appe ale Srde
t
Received Sum of Rs 524
I
From Shri/shrimati MS Texmaco Rarl and Engineering Limited towards

Court Fee
Transaction ld NWBCHCA20249700r
GRN 19202425024421 1 17I
Oate 2024 - 1 O-08 1 4152:07.925864
Mobile 9830175170
Note : Acknowledgement is subject to realization of the amount.
)\
4
L, )
5Ln 3
nttps. //Oay ecourts. oov. in/eoav/onos

I !
Government of \\,est Bensal
CRI PS 2.0 Aclinorvledgement fteceipt
\
Payment Summary
T
llil ilt] iilillllililfi I Iilililil ilt

(iRII'S Pal nrent Dctail
GRIPS Pal.ment ID: 08t020242024421t t6 Pal,ment Init. Date: 08/1012024 l4:49:55

Total AmouIlt: 524 No of GRN: I
Bank/Gateway: SBI EPay Payment Mode: SBI Epay
BRN: 2796498443045 BRN Date: 08110/2024 l4:50:50
Payment Status: Successful Payment Init. From: Department Portal
Depositor Details
Depositor's Name: MS Texmaco Rail and Engineering Linrited

['lobile: 98301751 70
Payment(GRN) Details
Sl. No CRN Department

Amount (t)
t920242502442 t t 118
Judicial
524
Total 524
IN WORDS: FIVE HUNDREDTWENTY
FOUR ONLY.
DISCLAIMER: This is an Acknowledgement
Receipt, please refer the respective e-challan from
pages belolr, the
o
)n^
a ,
L\e
)u)
9
<\.,
I !
Govt. of West Bengal
Judicial
GRIPS eChallan I
ililllltilIilililt tillt lit ililil ilr

'192024250244211 17A
GR\ Details
GRN: t920242502442t | 118 Payment Nlode: SBI Epay

GRN Date: 0811012024 l4:49 55 Banl<./Gatervay: SBIePay Payment
Gateway
BRN: 2796498443045 BRN Date: 0811012024 l4:50:50
Gateway Ref lD: 4282s5874398 Method: State Bank of India UPI
GRIPS Payment ID: 08t02024202442nt6 Payment Init. Date: 08/10/2024 l4:49:55
Paymcnt Status: Successful Payment Ref. No: NWBCHCA202497OOL
lcase Nol
Depositor Details
Dcpositor's Name: MS Texmaco Rail and Engineering Limited

Add rcss:
i\Iobile: 9830175170
Period From (dd/mm/yyyy): 08tl0l)024
PeriodTo(dd/mm/yyyy): 08 1012024
Pavment Ref ID: NWBCHCA20249700L
Dept Ref lD/DRN: 0492024000009700
COURT_ESTB_CODE: WBCHCA
Payment Details
Sl. No Palment Ref No Head of A,/C Amounr ({)

NWBCHCA2O2497OOL ePayment ofcourt fees 0070-01-501 -002- 16 524
Total 521
IN WOIIDS: FIVE HUNDRED TWENTY FOUR ONL\'.
(, at "i'!
,,
%
a.:?
DISTRICT: NORTH 24 PARGANAS
IN THE HIGH COURT AT CALCUT'TA

APPELLATE SIDE
W.P.A. No of 2024
In the matter of
An Application under Article 226

t, of the Constitution of India:
%
a -And-
In the matter of:
d
Limited, having its registered
office at Agarpara Works,
Belgharia, North 24 Parganas,
West Bengal - 700 056.
... Petitioner
-versus-
1 . The Additional Director,

Directorate General of Goods &
Services Tax Intelligence (DGGI),
Kolkata Zonal Unit, Kolkata
having office at 4/2, Karaya
Road, Kolkata - 7OO 077;
2
2. The Senior Intelligence Officer,

Directorate General of Goods &
Services Tax Intelligence (DGGI),
Kolkata Zonal Unit' having office
al 4/2, Karaya Road, Kolkata -
700 017;
3. Research Design and Standards

Organisation, having office at
Lucknow, Uttar Pradesh
226011;
Min,stry of Financc
)U 4. Union of India, New
Dethi- 1
^
10OO1 service through
Ministry of law and Justice, 1 I ,
Strand Road, Kolkata- 1 10O0 1.
.. Respondents
To
The Honble T.S. Sivagnanam, Chiei Justice, and His companion Justices of
the Honble Court
The humble petition on behalf of the

petitioner above named most
respectfuliy -
Sheweth:
3
Your petitioner states that the Petitioner is a public limited compan5i

within the meaning of the Companies Act, 2013 having its registered office
at the address mentioned in the cause title of this writ petition.
2 The Petitioner is a Registered Taxable Person (hereinafter referred to as

"RTP") under the provisions of the West Bengal Goods and Services Tax
Act, 2017 (hereinafter referred to as "the WBGST Act") read with the West
Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as "the
WBGST Rules") vide GSTIN I9AAI|CT2S92D|ZA. Your petitioner craves
leave to refer to a copy of the Registration Certiltcate under Act and the
Rules framed there under at the time of hearing, if necessary.
3 Your Petitioner is engaged in the business of manufacturing various types

of parts of railway or tramway locomotives or rolling stock - bogies,
bissel-bogies, axles, etc.
4. Your Petitioner states that the Petitioner supplies "wagons" to Indian

Railways as well as body corporates. Inspection of wagons, materials, etc.
by Research Desigrrs and Standards Organisation (herein after referred to
as RDSO) being Respondent No.4 herein, a wing of the Ministry of
Railways, Government of India is mandatory/essentia-l before supply of the
wagons to both, be it either body corporates or Indian Railways.
5 Your Petitioner states that when the wagons are being supplied by the
Petitioner to body corporates, RDSO charges "Inspection Fees" @1% of the
value of total wagons supplied, "Design Loan Services" @2.5Yo for the value
of total wagons supplied and "Drawing Design Charges" @5o/o of unit value
of a particular type of wagon. RDSO raises bills to the Petitioner for this
inspection ald other consultancy services.
6 Your Petitioner states that RDSO does not charge any inspection fees and
other charges to the Petitioner in respect of the wagons to be supplied to
4
Indian Railways, which may be due to internal arrangement between

RDSO and Indian Railways.
7 Your Petitioner states that the Petitioner entered into a contract with the
Ministry of Railways for supply of wagons via Purchase Order No.
2022/RSl/160l 1893 dated May 3O, 2022. Furthermore, the Petitioner has
received various services viz. inspection, drawing and designing services,
etc. from Research Designs and Standards Organisation (RDSO).
8 Your Petitioner states that on October 12, 2022, Respondent No.2 issued a
summons to the Petitioner against which Sri Bhaskar Thakkar, Chartered
Accountant & Authorised Representative of the Petitioner appeared before
the Respondent No.2 and his statement was recorded on December 12,
2022 wherein the A/R, inter a-lia, stated as follows:
a. GST is payable under RCM by the service recipient on the amount

paid to RDSO for receiving the service from RDSO. The cost of the
inspection made by RDSO in relation to the private parties in terms
of contractual terms is paid by the Petitioner which is reimbursed by
the private parties;
b. RDSO does not charge for services for supplies to Indian Railways.
Hence, pa5rment of inspection or any other charges do not arise for
supply of wagons to the Indian railways;
c. The Petitioner does not include any cost of inspection or any other
services provided by RDSO in the valuation of supply of wagon to
Indian Railway.
9 Your Petitioner states that on November 03, 2022 Respondent No.2 issued
a summons under Section 70 of the Central Goods and Services Tax Act,
2017 (hereinafter referred to as "the CGST Act") to the Petitioner thereby
directing the Petitioner to appear in person on November 14,2022 at2:75
PM at the oflice of Respondent No.2, and to produce the following:
5
a details of services received by the Petitioner from Research Designs

and Standards C)rganisation (RDSO) for the period July 20 17 till the
date of summons along with details of payments made to RDSO,
Kolkata, and RDSO, Lucknow with relevant ledgers related to RDSO,
and relevant bank statement;
b. the agreement between non-railway entity, railway entity, and the

Petitioner for supply of any goods and services.
A copy of the summons dated November 03,2022 issued by Respondent

No. 1 is annexed herewith and marked as Annexure "P/ 1"'
10. Your Petitioner states that on November 29, 2022 Respondent No'2 issued
another summons under Section 70 0f the cGST Act to the Petitioner
thereby directing the Petitioner to appear in person on December 12,2022
at 11:15 PM at the office of Respondent No.2, and to produce the details as
sought for in the summons issued on November 03,2022'
A copy of the summons dated November 29,2022 issued by Respondent

No.1 is annexed herewith ald marked as Annexure "P/2".
11. Your Petitioner states that on December 09, 2022, the Petitioner submitted
a letter to Respondent No.2 thereby enclosing the necessary documents as
asked for in the summons dated November 03,2022, and November 29,
2022 , w}:iclr are as follows :
a. A year-wise summary of tralsactions undertaken by the Petitioner

from RDSO against which tax liability has been discharged under
forward charge and reverse mechanism respectively;
b. Statement of transactions containing the detail of services received

by the Petitioner from RDSO;
Statement of Tax discharged under reverse charge mechanism in
GST 38 for the payment made to RDSO;
d. Sample copy of invoices issued by RDSO;
e. Sample copy of invoices issued by the company to customer in

relation to reimbursement of RDSO charges, and screenshot of such
invoices shown in GSTR- 1;
f. Sample copy of Purchase orders issued by customers to the

Petitioner;
g. A copy of contract awarded by Ministry of Railways to the Petitioner

vide Purchase Order No. 2022lRSl l160/ 1893 dated May 30, 2022.
The Petitioner submitted that for the period F.Y.(s) 2017- 18 to 2O2O-27 t}:,e
Petitioner had made the pal,rnent to RDSO for consultancy service along
with GST amount based on the invoice issued by RDSO, and thereafter the
Petitioner claimed input tax credit. From the period F.Y. 2l-22 onwards,
the Petitioner had discharged tax liability under reverse charge mechanism
in relation to payment made to RDSO for consultancy service, and
thereafter the Petitioner has claimed input tax credit.
A copy of the letter dated December 09,2022, submitted by the Petitioner

along with all the enclosures therein are annexed herewith and coilectively
marked as Annexure "P/3".
12. Your Petitioner states that thereafter Respondent No.2 issued a notice vide
F. No. DGGI /lNV /GST /1880 /2022 /Gr-E-O /oPrADG -DGGI -ZU
-KOLKATA /3078 dated June 09, 2023, thereby asking the Petitioner to
submit sales details/sales ledger in respect of Indian railway for sales of
Wagons and other goods/services. Further, Respondent No.2 sought for
details of ITC ledger and details of GST invoices received from Railway
Designs & Standard Organisation (RDSO) for the period July, 2Ol7 to
March,2023.
7
.{ r'opy ol l}te trotit'r ,lirti'tl ,lt.tlt| 09. 2O2.1 is:;lirri ir1 })r"'rir'rrrl''rrt \o' I IS
rrrrrrexed herelvrti.r i'tnd tnarkecl as Annexure '[)/4"
13 Your Petitioner states that on August 21, 2023, the Petitioner submitted
its reply in response to the notice dated June 09, 2023, whereby the
petitioner submitted the following documents/details as sought for in the
said notice:
a. Copy of the Sales register for Indian Railways for the period July,
2OL7 to March,2023;
b. Copies of the sample invoices raised to Indian Railways during the

period July, 2Ol7 ro March,2023;
c. Copies of sample Invoices received from RDSO for the period July,
2077 to Marcl:, 2023;
d. Details of ITC for invoices related to RDSO for the period Jlaly,2Ol7
to March,2023.
A copy of the letter dated August 21, 2023 with enclosures submitted by
the Petitioner is annexed herewith and marked as Annerure "P/5"'
14. Your Petitioner states that on May 16, 2024, Respondent No.2 issued
another summons under Section 70 of the CGST Act to the Petitioner
thereby directing the Petitioner to appear in person on May 27,2024' at
2:15 PM at the office of Respondent No 2, and to produce "depose oral and
written statement".
A copy of the summons dated May 16, 2024 issued by Respondent No' 1 is
annexed herewith and marked as Annexure "P/6".
E
15 your petitioner states that on 28'h May 2024, t]ne date of appearance
towards summon, the Petitioner submitted atl the supporting
each
details/documents and attended the personal hearing and explained
and everv matter therein in the summons notice dated May 76,2024.
an email to
16. Your Petitioner states that on July 02, 2024 line Petitioner sent
types of
the Respondent No.2 intimating about the details of the different
wagons supplied by the Petitioner during the period July' 20 I 7 to
March'
2023.
A copy of the email dated July 02, 2024 sent by the Petitioner to
"P/7"
Respondent No.1 is annexed herewith and marked as Annexure
Your Petitioner states that on July 12, 2024 Respondent No'1

issued
17.
thereby alleging
FORM GST DRC-OIA under section 74(5) of the GGST Act
period
that a sum of Rs.22,O3,97,393/- is payable by the Petitioner for the
and penaltv
F,Y.(s) July, 2Ol7 -la b 2022-23 along with applicabie interest
on the following alleged grounds:
a. The petitioner has not paid GST under RCM in terms of SI No'S of
the Notification No. i3/20l7-Central Tax (Rate) dated June 28' 2017
onservicesreceivedfromRDSOduringtheperiodJuly,2oTTto
March, 2022, irlstead RDSO has charged GST on the said services
under forward charge mechanism;
b. The petitioner wrongly availed ITC on the basis of wrong invoices

issued by RDSO, violating Section 32(2\ of the CGST Act and Rule
36(1)(a) of the CGST Rules, which is not in conformity with
the
prescribed law for the period July, 2Ol7 to March' 2022;
c. The petitioner has not paid/ short paid GST during the period July'
2Ol7 to March, 2023 by undervaluing their outward supply to the
Ministry of Railway by not including the value of services supplied
free of cost by RDSO (a wing of Ministry of Railway) when Ministry of
I
Railway is the recipient of the goods/wagons supplied bv the

Petitioner.
A copy of the impugned FORM GST DRC-O1,{ dated July 12, 2024 issued
by Respondent No. 1 under Section 7a(5) of the CGST Act is annexed
herewith and marked as Annemre "P/8".
18. Your Petitioner states that on July 18, 2024 the Petitioner submitted its
reply in response to the FORM GST DRC-OIA dated July 72,2024. ThLe
Petitioner, inter alia, contended as follows:
a. Regarding tax not discharged under RCM amounting to Rs

5,7 5,38,924 / - on services received from RDSO
RDSO had raised invoices on Petitioner in relation to

inspection & design services and had charged tax under
forward charge for period July 2Ol7 to March 2022, and the
same had been duly reported in the respective GST returns
Iiled by RDSO. The Petitioner has made paJment to RDSO
including tax liability. As the Petitioner had discharged the tax
under forward charge therefore if the payment is required to
be made under RCM, it would tantamount to double taxation.
b. Regarding wrong availment of ITC under IGST head amounting to

Rs. 5,74,87,598/- on the basis of defective/wrong invoices issued by
Ministry of Railways as it is inadmissible in terms of Rule 36(1)(a) of I
the CGST Rules in GSTR-3B.
The Petitioner has complied with the eligibility conditions for

claiming Input Tax Credit as per Section 16 of the CGST Act,
2077 and had claimed input tax credit in accordance with the
provision of Section 16(2) of CGST Act.
11 As per Section 16(2J, it is evident that a recipient can avail

input tax credit if all of the specified conditions are met' In the
10
given case, the Petitioner has received the goods/servlces,

possesses the tax invoices, paid the required taxes to the
Government, and the supplier has filed their return'
Additionally, payments have been made for the purchases
from the vendor. Therefore, all the conditions for claiming
Input Tax Credit under Section 16 of the GST Act have been
satisfactorily fulfiIled, and ITC has been duly claimed in strict
compliance with the relevant provisions specilied under the
CGST Act.
c GST (Rs. l,3O,7g,7gl/- under IGST head and Rs' 4,61,45,54Ol-

under CGST & SGST head each) not paid/short paid by
undervaluing the supply to Ministry of Railways
i. The Petitioner had entered an agreement with the Ministry of

Railway to supply wagons and duly discharged all the taxes on
supplies made in accordance with the terms outlined therein'
11. The Petitioner has complied with Section 15(1) of CGST Act
which governs the determination of the va-Iue of taxable
supplies. The Petitioner has indeed supplied wagons based on
the transaction value as per Section 15(1) of CGST Act 201'7 '
lll Since, the Petitioner and RDSO are having different registered
places of business and their owners are not related as per
explanation given in section 15, the transaction price
represents the "amount actually paid or payable for a supply'
where such price is the sole consideration'" Since' the
transaction price is the price actually paid or payable for a
supply when such price is the sole consideration where the
supplier and the recipient of the supply are not related' It is
evident that the Petitioner has duly paid GST on the
transaction price, and there has been no suppression of GST
liability.
11
)
d. lnterest is not imposable under section 5O of CGST Act
Interest under section 5O is pa_vable when the person is liable
to pay tax in accordance with the provisions or Rules made
there under fails to pay tax to the account of the Central
Government.
ll. In the submissions made here-in-above it has been

conclusively established beyond doubt that there has been no
short payment of tax in as much as the Petitioner has already
put forward the contention that why short payment of tax is
not in question for the allegation raised in the observation
letter. Hence, when the basis of allegation is not sustainable,
there arises no question ofpayment ofany interest.
e Penalty under Section 74 of tlre CGST Act is not imposable
Imposition of penalty is unwarranted since there has been no

suppression of facts or collusion with the intent to evade
payment of duty. Thus, being the case, there is no failure on
part of the Petitioner in complying with the provisions of Act
for invoking penalty under the Act.
1l Penalty as proposed under Section 74 is not applicable to the

present case since the Petitioner has not
suppressed/misstated any facts etc. with intent to evade
payment of tax as is evident from the above facts, therefore,
imposition of penalt5r under Section 74 is not sustainable
under law.
A copy of the letter dated July 18, 2024, along with all the enclosures
therein submitted by the Petitioner in response to the FORM GST
DRC-OIA dated July 12, 2024 is annexed herewith and marked as
Annexure "P/9".
12
19 Your Petitioner states that on July 23, 2024 Respondent No-1 issued the
impugned show cause cum demand notice under Section 7 4 of lhe
CGST/WBGST Act,2Ol7 vide SCN No.DGGI/KZU /24 /228. Respondent No. 1
summarily rejected the contentions of the Petitioner raised in the letter dated
July 18, 2O24 submitted response to the FORM CST DRC-01A. It would be
evident from a bare perusal of the impugned show cause cum demand notice
that Respondent No.1 has proceeded with a predetermined mindset, and the
show cause notice prima facie appears to be an order. Respondent No. 1
failed to appreciate that Section 74 of the CGST Act is not at all applicable in
the present facts and circumstances of the Petitioner's case, and arbitrarily,
whimsically demanded a sum of Rs.22,O3,97,393/- from the Petitioner along
with penalty and interest. Such action of Respondent No.l with total
non-application of mind is a flagrant breach of the principles of natural
justice.
A copy of the impugned show cause cum demand notice issued under Section
74 of the CGST/WBGST Act, 2Ol7 by Respondent No.l vide SCN
No.DGGI/KZU /24 /228 dated July 23, 2024 is annexed herewith and
marked as Annexure "P I lO" .
20. Your Petitioner states that on July 27, 2024 Respondent No. I issued the
impugned summary of show cause in FORM GST DRC-01 thereby
quantiffing that a total demand of Rs.22,03,97 ,393 /- for the F.Y.(s) 2077-18
to 2022-23 is payable by the Petitioner, along with penalty to equivalent
amount.
A copy of the impugned summary of show cause in FORM GST DRC-O 1 dated
July 27, 2024 issued under Section 74 of the CGST Act, 2077 by
Respondent No.1 is annexed herewith and marked as Annexure "P/11".
2l.Your Petitioner states that by a letter dated September 07, 2024 the
Petitioner prayed for an adjournment of 4 months to submit reply to the
impugned Show Cause cum Demand Notice dated July 23, 2024 issued
under Section 74 ol the CGST Act, 2Ol7 by Respondent No.1. The said letter
was received by Respondent No.l on September 13,2024.
A copy of the adjournment letter dated September 07 , 2024 submitted by the

Petitioner is annexed herewith and marked as Annexure "P / 12" .
22.Your Petitioner states that the Petitioner strongly denies the charges
brought about in the impugned FORM GST DRC-0lA dated July 12,2024 as
well the impugned show cause cum demand notice dated July 23' 2024
13
and humbly submits that the same have been issued without proper and
just appreciation of facts as well as of the law and without applrcation of
mind. It is based on mere conjecture and surmises and is therefore wholly
unsustainable, . bad in law and void ab-initio and should be quashed
and or set aside arlLd' or dropped forthwith to meet the ends of
justice'
I f
22*' Your Petitioner submits that the allegation pertaining to tax not discharged
under RCM amounting to Rs.5,75,38 ,924 /- ts unsustainable' RDSO had
raised invoices on Petitioner in relation to inspection & design services

and
had charged tax under forward charge for period Juiy 2017 to March
2022, and the same had been duly reported in the respective GST returns
filed by RDSO. The Petitioner has made payment to RDSO including tax
liability. As the Petitioner had discharged the tax under forward charge'
therefore, if the payment is required to be made under RCM' it would
tantamount to double taxation.
the
Your Petitioner submits that even assuming though not admitting that
Petitioner is liable to pay tax under RCM then in such a scenario' RDSO
(Respondent No.3 herein) should be called upon to refund the said tax
already collected from the Petitioner, otherwise, the demand in the
impugned show cause cum demand notice is wholly unjustified' illegal'
and unsustainable.
servtce
24. Your Petitioner submits that if ta,x is payable under RCM' however'
provider has duly collected the Goods and Service Tax and deposited the
same to the Government, demanding Goods and Service Tax
under RCM
from the service receiver will amount to double taxation and hence such
demand is not sustainable.
o< YourPetitionersubmitsthatthePetitionerhascompliedwiththeeligibility
the CGST Act'
conditions for claiming lnput Tax Credit as per Section 16 of
provision of
2077, arrd had claimed input tax credit in accordance with the
of ITC under
Section 1612\ ol CGST Act. The allegation of wrong availment
14
IGST head amounting to Rs. 5,74,87,598/- on the basis of defective/wrong

invoices issued by Ministry of Railways as it is inadmissible in terms of
Rule 36(1)(a) of the CGST Rules in GSTR-3B is thus, unsustainable.
26 Your Petitioner submits that as per Section 16(21 ol the CGST Act, a
recipient can avail input tax credit if all of the specified conditions are met.
In the given case, the Petitioner has received the goods/service, possesses
the tax invoices, paid the required taxes to the Government, and the
supplier has filed their return. Additionally, payments have been made for
the purchases from the vendor. Therefore, all the conditions for claiming
Input Tax credit under Section 16 of the GST Act have been satisfactorily
fulfilled, and ITC has been duly claimed in strict compliance with the
relevant provisions specified under the CGST Act.
27 . Your Petitioner submits that the petitioner had entered an agreement with
the Ministry of Railway to supply wagons and duly discharged all the taxes
on supplies made in accordance with the terms outlined therein. The
Petitioner has complied with section 15(1) of CGST Act which governs the
determination of the value of taxable supplies. The petitioner has indeed
supplied wagons based on the transaction value as per Section 15(1) of
CGST Act 2017. Since, the Petitioner and RDSO are having different
registered places of business and their owners are not related as per
explanation given in section 15, the transaction price represents the
"amount actually paid or payable for a suppiy, where such price is the sole
consideration." Since, the transaction price is the price actually paid or
payable for a supply when such price is the sole consideration where the
supplier and the recipient of the supply are not related. It is evident that
the Petitioner has duly paid GST on the transaction price, and there has
been no suppression of GST liability.
28 Your Petitioner submits that interest is not imposable under section 50 of

CGST Act as alleged or at all. Interest under section 50 is payable when
the person is liable to pay tax in accordance with the provisions or Rules
15
)
made there under fails to pay tax to the account of the Cenlral
Government. ln the submissions made here-in-above it has been
conclusively established beyond doubt that there has been no short
payment of tax in as much as the Petitioner has already put forward the
contention that why short payment of tax is not in question for the
allegation raised in the observation letter. Hence, when the basis of
allegation is not sustainable, there arises no question of payment of any
interest. Reference in this regard may be made to the following decisions:
o Aihant Arts-us.- CCE, [2OO4 (173) E.L.T. O194 [n-Mum.)]
o Hi Line Pens PuL Ltd. -us-. CCE, [2003 (158) E.L.T. 168
gn.-DeL.)1.
29. Your Petitioner submits that penalty under Section 74 of the CGST Act is
not imposable in the instant facts and circumstances of the case.
Imposition of penalty is unwarranted since there has been no suppression
of facts or collusion with the intent to evade payment of duty. Thus, being
the case, there is no failure on part of the Petitioner in complying with the
provisions of Act for invoking penalty under the Act. Penalty as proposed
under Section 74 is not applicable to the present case since the Petitioner
has not suppressed/misstated any facts etc. with intent to evade payment
of tax as is evident from the above facts, therefore, imposition of penalty
under Section 74 is not sustainable under law.
30. Your Petitioner submits that even assuming though not admitting that the
Petitioner should be subjected to penalty, in any event, the respondents
could have relatively invoked Section 125 of the CGST Act which provides
as follows: " 125. Ang person, who contrauenes ang of the prouisions of this
Act or ana rules made thereunder for u-thich no penalty is separately
prouided for in thi-s Act, shall be liable to a penaltA which maA extend to
fiue thousand rupees.". However, invocation of Section 74(1) of the
tutentg
CGST Act for imposing penalty on the Petitioner is wholly unjustified,
illegal, and liable to be quashed and/or set aside.
16
.).
3l Your Petitioner submits that the concept of 'suppression' has been the
subject matter in the case of Lakshmi Engineering Works. us. CCD 1989
(44) ELT 3$ [ri), maintained by the Hon'ble Apex Court in 1991 (55) ELT
A33, wherein it has been held that "the concept of suppression amounts to
that which one is legally to state but one intentionally or deliberately or
consciously does not state. In other words, the term 'suppression' includes
a mental element to deliberately omit to state certain things.
32. Your Petitioner submits that in view of submission made hereinbefore, it is

evident that neither there is any intention to evade payment of tax nor
there is any willful suppression of fact with intent to evade payment of
duty. In the instant case, as stated hereinbefore since input tax credit is
availed and tax liability discharged in accordance with the provision of law,
there is no question of any evasion or irregular availment of input tax
credit. Therefore, there does not arise any question of any fraud or
collusion or willful mis-statement or suppression of fact or contravention
of any of the provisions of the Act, or the Rules made thereunder and the
same has been incorrectly alleged in the impugned DRC-O1A.
33. Your Petitioner states that Respondent No.1 has in view of the aforesaid
facts as stated hereinabove has no ground for invoking the Section 7 alll of
the Act against the Petitioner on the alleged gtound of suppression of
material facts. The Respondent No. t has deliberately invoked the provision
of Section 74 to avail the benefit of extended period of limitation of 5 years
under the provision of Section 74 ol lhe Act. Therefore, the impugned show
cause cum demand notice dated July 23, 2024 is contrary to the provision
of Section 74 and liable to be quashed and/or set aside.
34. Your Petitioner states that in terms of explanation two of section 74, t}:.e
expression suppression shall mean non-declaration of facts or information
which a taxable person is required to declare in GST returns under GST
Act, but in the instant case, the Petitioner has not suppressed any
17
material facts in their returns- There is no suppression on part of the

Petitioner in terms of Section 74(i) of the Act as alleged or at all'
35 Your Petitioner submits that this issue is no longer res integra and that
there is a plethora of judgements where it has been held time and again
that fraud, or wilful statement, or suppression of facts with an intention to
evade tax is a sine quo non for invoking the provisions of Section 7a(ll of
the Act. In the instant case of the Petitioner, admittedly, none of the
aforesaid conditions are met for applicability of the said section'
36 Your Petitioner states that the Petitioner has been filling its return
regularly and has been complying with all the provisions of law of the land'
No tax is pending on the part of the Petitioner and hence the demand
sought for in the impugned show cause cum demand notice would
tantamount to extracting money from the Petitioner illega-ily. Such an act
is illegal and violative of Article la and 19(1)(g) of the constitution of India.
37 Your Petitioner submits that it is a well-settled legal principle that if a

show cause notice suffers from the vice of lack ofjurisdiction, courts are
entitled to interfere with the same. If the show cause notice is an order by
itself and not a show cause notice and it is premeditated then the courts
are entitled to interfere with the said order. In siemens India v. state of
Maharashtra l2OO7l 2O7 E.L.T. 168 (SC) a challenge was made to a show
cause notice and the Hon'ble Supreme court held that although ordinarily
a writ court may not exercise its discretionary jurisdiction in entertaining
a writ petition questioning a notice to show cause unless the same inter
alia appears to have been without jurisdiction. When a notice is issued
with premeditation a writ petition is maintainable.
38. Your Petitioner submits that in the instant case the impugned show cause
cum demand notice pima facie appears to be an order and the manner in
which the authority has proceeded to issue the impugned show cause cum
1B
demand notice dated July 23, 2024 does not satisfy the legai
requirements.
39 In view of the above facts and circumstances of the case, the Petitioner,
being aggrieved by and 1or dissatisfied with action ofthe Respondent No.1
in issuing the impugned Form GST DRC-O1A dated July 12, 2024 issued
under Section 74 of tlne CGST Act, and the impugned show cause cum
demand notice bearing SCN No. DGGI/KZU /24/228 dated JuLy 23,2024
under Section 7a$l of the Act, and the impugned summary of show cause
in FORM GST DRC-01 dated July 27 , 2024 begs to move this writ
application under Article 226 of the Constitution of India on the following
amongst others:
GROUNDS
I FOR THAT the impugned Form GST DRC-OIA dated July 12, 2024
issued under Section 74 of the CGST Act, and the impugned show
cause cum demand notice bearing SCN No. No.DGGI/KZU /241228
dated July 23, 2024 issued under Section 74(ll of the Act by
Respondent No.l, and the impugned summary of show cause in
FORM GST DRC-01 dated July 27, 2024 for the Financial Years
2017-18 to 2022-23 are arbitrarily, whimsically, and without any
basis is bad in law, and unsustainable, and therefore, liabie to be
quashed and/ or set aside.
II. FOR THAT that the issue is no longer res integra and that there is a
plethora of judgements where it has been held time and again that
fraud, or wilful statement, or suppression of facts with an intention
to evade tax is a sine qua non for invoking the provisions of Section
7a(11 of the Act. In the instant case of the Petitioner, admittedly,
none of the aforesaid conditions are met for applicability of the said
section.
19
lII FOR TI{AT there is no ground for invoking the Section 74(1) of the
Act against the Petitioner on the alleged ground of suppression of
material facts. The Respondent No.l has deliberately invoked the
provision of Section 74 to avall the benefit of extended period of
limitation of 5 years under the provision of Section 74 of the Act.
Therefore, the impugned notice dated July 23, 2024 is contrary to
the provision of Section 74 and liable to be quashed and/or set
aside.
IV FOR THAT Respondent No. I failed to establish any charges of fraud

or any wilful-misstatement or suppression of lacts with an intention
to evade tax in case of the Petitioner. Thus, the proceeding under
Section 74 of The CGST Act is unsustainable, and impermissible in
the eyes of law.
FOR THAT the concept of 'suppression' has been the subject matter
in the case ol Lakshmi Engineeing Works. us. CCE 1989 (44) ELT
3fi Od, wherein it has been held that "the concept of suppression
amounts to that which one is legally to state but one intentionally or
deliberately or consciously does not state. In other words, the term
'suppression' includes a mental element to deliberately omit to state
certain things.
VI FOR THAT it is a well-settled legal principle that if a show cause

notice suffers from the vice oflack ofjurisdiction, Courts are entitled
to interfere with the same. If the show cause notice is an order by
itself and not a show cause notice and it is premeditated then the
Courts are entitled to interfere with the said order. In Siemens Indi-a
v. State of Maharashtra l2OO7l 2O7 E.L.T. 168 (SC) a challenge was
made to a show cause notice and the Hon'ble Supreme Court held
that although ordinarily a writ Court may not exercise its
discretionary jurisdiction in entertaining a writ petition questioning
a notice to show cause unless the same inter olia appears to have
20
been without jurisdiction. When a notice is issued with

premeditation a writ petition is maintainable.
VII FOR THAT in the instantcase the impugned show cause cum
demand nolice prima facie appears to be an order and the manner in
which the authority has proceeded to issue the impugned show
cause cum demand notice dated July 23, 2024 does not satisS/ the
Iegal requirements.
VIII FOR THAT while issuing the impugned show cause cum demand
notice Respondent No. I summarily rejected the contentions of the
Petitioner raised in the letter dated July 7a, 2024 submitted
response to the FORM GST DRC-OIA. It would be evident from a
bare perusal of the impugned show cause cum demand notice that
Respondent No.1 has proceeded with a predetermined mindset, and
the show cause notice prima facie appears to be an order.
Respondent No. 1 failed to appreciate that Section 74 of the CGST
Act is not at all applicable in the present facts and circumstances of
the Petitioner's case, and arbitrarily, whimsically demanded a sum of
Rs.22,03,97,393/- from the Petitioner along with penalty and
interest. Such action of Respondent No.1 with total non-application
of mind is a flagrant breach of the principles of natural justice.
x. FOR THAT the Petitioner strongly denies the charges brought about
in the impugned FORM GST DRC-OIA dated July 12, 2024 as well
the impugrred show cause cum demand notice dated July 23,2024
and humbly submits that the same have been issued without proper
and just appreciation of facts as well as of the law and without
application of mind. It is based on mere conjecture and surmises
and is therefore wholly unsustainable, bad in law and void ab-initio
and should be quashed and/or set aside and/or dropped forthwith
to meet the ends of justice.
21
X FOR TIIAT Respondent No.1 failed to appreciate that for the period
F.Y. (s) 2O 1 7- I 8 to 2O2O-21 the Petitioner has made the payment to
RDSO for consultancy service along with GST amount' and
thereafter input tax credit has been claimed by the Petitioner' From
the period F.Y . 27-22 onwards, the Petitioner had discharged tax
liability under reverse charge mechanism in relation to payment
made to RDSO for consultancy service, and thereafter the Petitioner
has claimed input tax credit.
XI FOR THAT the allegation pertaining to tax not discharged under

RCM amounting to Rs. 5,75'38,924/- is unsustainable' RDSO had
raised invoices on Petitioner in relation to inspection & design
services and had charged tax under forward charge for period July
2077 to March 2022, and the same had been duly reported in the
respective GST returns filed by RDSO' The Petitioner has made
payment to RDSO including tax liability As the Petitioner had
discharged the tax under forward charge therefore if the payment is
required to be made under RCM, it would tantamount to double
taxation.
XII FOR THAT it is settled 1aw that if tax is payable under RCM'
however, service provider has duly collected the Goods and Service
Tax and deposited the same to the Government' demanding Goods
to
and Service Tax under RCM from the serrrice receiver will amount
double taxation and hence such demand is not sustainable'
XIN. FOR THAT even assuming though not admitting

that the Petitioner
tax under RCM then in such a scenario' RDSO
is liable to pay
(Respondent No'3 herein) should be called upon
to refund the tax
the demand in the
already collected from the Petitioner, otherwise'
impugned show cause cum demand notice is wholly unjustified'
illegal, and unsustainable'
22
XIV FOR THAT the Petitioner has complied with the eligibility conditions
for claiming Input Tax Credit as per Section 16 of the CGST Act'
2017, and.. had claimed input tax credit in accordance with the
provision of Section 16(2) of CGST Act. The allegation of wrong
availment of ITC under IGST head amounting to Rs 5,74,87,598/-
on the basis of defective/wrong invoices issued by Ministry of
Railways as it is inadmissible in terms of Rule 36(1)(a) of the CGST
Rules in GSTR-3B is thus, unsustainable.
XV For that as per Section 16121of the CGST Act, a recipient can avail
input tax credit if all of the specified conditions are met ln the given
case, the Petitioner has received the goods/services, possesses the
tax invoices, paid the required taxes to the Government, and the
supplier has filed their retum. Additionally, payments have been
made for the purchases from the vendor' Therefore, all the
conditions for claiming Input'I'ax Credit under Section 16 of the GST
Act have been satisfactority fulfrlled, and ITC has been duly claimed
in strict compliance with the relevant provisions specified under the
CGST Act.
XVI. FOR THAT the Petitioner had entered an agreement with the
Ministry of Railway to suPply wagons and duly discharged all the
taxes on supplies made in accordance with the terms outlined
therein. The Petitioner has complied with Section 15(1) of CGST Act
which governs the determination of the value of taxable supplies'
Since, the Petitioner and RDSO are having different registered places
of business and their owners are not related as per explanation given
in section 15, the transaction price represents the "amount actually
paid or payable for a supply, where such price is the sole
paid
consideration.,, since, the transaction price is the price actually
or payable for a supply when such price is the sole consideration
where the supplier and the recipient of the supply are not related'
it
23
is evident that the Petitioner has duly paid GST on the transactlon
price, and there has been no suppression of GST liability'
5O of CGST Act as
XVII FOR THAT interest is not imposable under section
alleged or at all.Interest under section 5O is payable when the
person is liable to pay tax in accordance with the provisions or
Rules
made there under fails to pay tax to the account of the Central
Government. In the submissions made here-in-above it has been
no short
conclusively established beyond doubt that there has been
payment of tax in as much as the Petitioner has already
put forward
question for
the contention that why short payment of tax is not in
the allegation raised in the observation letter' Hence' when the basis
payment
of allegation is not sustainable, there arises no question of
of any interest.
XVIII. FOR THAT penalty under Section 74 of the CGST Act

is not
imposable in the instant facts and circumstances of
the case'
Imposition of penalt5r is unwarranted since there has been
no
suppression of facts or collusion with the intent to evade payment of

duty. Thus, being the case, there is no failure on part of
the
Petitioner in complying with the provisions of Act for invoking

not
penalty under the Act. Penalty as proposed under Section 74 is
applicable to the present case since the Petitioner has not
pa5rment of
suppressed/misstated any facts etc' with intent to evade
taxasisevidentfromtheabovefacts,therefore'impositionof
penalty under Section 74 is not sustainabie under law'
FOR THAT even assuming though not admitting that

xIx the Petitioner
could
should be subjected to penalty, in any event, the respondents
provides
have relatively invoked Section 125 of the CGST Act which
provisions
as follows: " 125. Any person, LUho contrauenes any of the
of this Act or any rules made thereunder for which no penalty is
penaltg u'thich
separatelA prouided for in tltis Act' shctlt be lioble to a
24
maA extend. to twenty fiue thousand rupees.". However, invocation of

Section 74{71 of the CGST Act for imposing penalty on the Petitioner
is wholly unjustified, illegal, and liable to be quashed and/or set
aside.
XX FOR THAT it is settted law that alternative remedy under Article 226
of the Constitution of India before this Hon'ble High Court against
the impugned show cause notice under Section 74 of the CGST Act
is maintainable when the same is without jurisdiction'
XXI FOR THAT the impugned show cause cum demand notice issued by
Respondent No. I is manifestly arbitrary and unreasonable and
impose unreasonable restrictions on your petitioner's rights and are
violative of Articles 14 and 19(1)(g) of the Constitution of India'
XXII FOR THAT the respondent authorities are seeking to levy and
recover tax and deprive your petitioners of property without the
authority of law and in violation of Articles 265 and 3OOA of the
40. Your Petitioner submits that as such your Petitioner has no other equally
effective, suitable, speedy, eflicacious, adequate alternative remedy and the
reliefs prayed for herein, if granted, will be adequate' At any rate, since
gross violation of your Petitioner's fundamental rights are involved'
alternative remedy, even if there had been any, would not be a bar' i
4t your Petilioner submits that the Petitioner has demanded justice from the
respondents, however, the same has been denied by conducting the
demand and recovery proceedings in gross violation of the principles of
natural justice. Therefore, any further demand of justice from the
respondents would be an empty formality.
(
25
42 Your Petitioner submits that unless appropriate orders are passed by thls
Honble court the respondents shall continue to fail and/or neglect to
discharge their statutory duty for which your Petitioner will suffer
irreparable loss, injury and prejudice.
Your Petitioner submits that under the circumstances the Honble court
has the jurisdiction to pass appropriate writs to command the respondents
to act in accordance with law.
44. YourPetitionersubmitsthatontheself-samefactsandcauseofactionno
other application has been filed by your Petitioner in this Honble court or
any other court in India, including the supreme court of India' on the
self-same cause of action. Your Petitioner craves leave to make appropriate
submissions of law at the time of hearing'
45. The records relating to the case are lying with the Respondent No'l at its
office, within the jurisdiction of this Hon'ble Court'
46. Your Petitioner submits that your Petitioner has made out a prima facie
caseandtheba-Ianceofconvenienceandinconvenienceareinfavourof
passing orders as prayed for herein.
47 Your Petitioner submits that unless orders are made as prayed for herein
your Petitioner will suffer irreparable loss, injury and/or prejudice' I
48. This application is made bona fide and in the interest ofjustice
In the above facts and circumstances

your Petitioner most humbly prays that
your Lordships will be graciously pleased
to issue:
26
(a) A writ and/or order and/or direction in

the nature of Mandamus, commanding
the Respondents, their servants and
agents and each of them, to act in
accordance with the [aw, and direct
Respondent No. 1 to withdraw and/or
quash and/or set aside the impugned
Form GST DRC-OIA dated July 12,
2024 issued under Section 74 of the
CGST Act, and the impugned show
cause cum demand notice bearing SCN
No. DGGI/KZU124/228 dated July 23,
2O24 issued under Section 74(1) of the
CGST Act by the Respondent No. 1, and
the impugned summary of show cause
in FORM GST DRC-01 dated July 27,
2024;
(b) Awrit and/or order and/or direction in

the nature of Certiorari commanding
the Respondents, their servants and/or
agents to transmit and certiff the
records relating to all the purported
proceedings and/or in pursuance of the
impugned Form GST DRC-OIA dated
July 12, 2024 issued under Section 74
of the CGST Act by the Respondent
No. 1, and the impugned show cause
cum demand notice bearing SCN No.
DGGI/KZU/24/228 dated July 23,
2024 issued under Section 74(1) of the
CGST Act by the Respondent No.1, and
the impugned summary of show cause
27
in FORM GST DRC-0 I dated July 27,

2024 so that the same may be quashed
and/or set aside and conscionable
justice might be rendered;
(c) A writ and/or order and/ or direction in

the nature of Prohibition restraining the
Respondents, their servants and/or
agents from giving any effect and/or
further effect to and/or acting on the
basis of and/or in furtherance of the
impugned show cause cum demand
notice bearing SCN No.
DGGI/KZU/24/228 dated July 23,
2024 issued under Section 74(l) of the
Act by the Respondent No.l, and the
impugned summary of show cause in
FORM GST DRC-01 dated July 27,
2024;
(d) Rule Nisi in terms of prayers (a), (b),
and (c) above;
(e) An orderof injunction restraining the

Respondents, their servants and/or
agents from giving any effect and/or
further effect to and f or acting on the
basis of and,/or in furtherance of the
impugned show cause cum demand
notice bearing SCN No.
DGGllKZUl24/228 dated July 23,
2024 issued under Section 74(1) of the
Act by the Respondent No.l, and the
28
impugned summary of show cause in

FORM GST DRC-OI dated JulY 27,
2024 till the disposal of the instant writ
petition;
(f) Ad-interim order in terms of prayer (e)
above;
(g) Costs incidental to this appiication be
paid by the ResPondents;
(h) Such further or other orders or orders

be made and/or directions be given as
Your LordshiPs would deem fit and
proper
And your Petitioner as in duty bound shall ever pray'
Certilied that dePonent is dulY

authorised and competent to aflirm
the petition on behalf of the Petitioner E. TEror^*.o
g-ow t
\j\
L\D'
A+Â-W 6 r't^tl.rGgr-t13h
Advocate of
f5Y T\\L Pg$
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{
AFFIDAVIT s) 'l
I, Saptarshi Ghosh, son of Tapash Chandra Ghosh, aged about 29 years, by

faith - Hindu, by Occupation - Service, residing at 42, Hospital Road East,
South Purbachal, Haltu, Kolkata - 7OO O78, do hereby solemnly affirm and
state as follows:
1. I am the Constituted Attorney of the Petitioner herein and I have been

duly authorised by the Petitioner and I am aware of the facts and
circumstances of the case out of which the present application arises.
I am competent to initiate proceedings, sign petitions, and aIfirm
affidavits for myself and the Petitioner herein. I am veriffing the
petition and alfrrming this affidavit on behalf of the Petitioner above
named.
I
,-atry
2. That the statements contained in paragraphs .1. to 8. of the foregoing
petition are true to my knowiedge and those contained in paragraphs
.1 to 22-th..eof are based on information derived by me from the
records of the Petitioner above named and believed by me to be true
and the statement contained in rest of the paragraphs in the petition
are my humble submissions before this Honble Court.
lo
/Sof t^ d .\,^*.^-.
Prepared in my offrce. Depohent is known to me.
I
-4-r),-
Advocate
KW
Clerk to:
r,.-,(.e C^-
{3, \
t /,+.t+
lsra l>cu Advocate.
Solemnly affirmed before me on this
the . day of October,2024
do MMISSIONtrR
V
csrrN. lsAABcr2ss2ElzA
\\'' uc,qt/1s v/ ((r rsrt
/
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lut.t__ ,,
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r115\ g ol ,r)li, I
SUMMONS
[under Section 70 of the Gentral Goods
and Services Tax Act, 2017J
To,
Authorised Representative of M/s

TExMAco nall L eruorrueenrNc LTD,"
Belgharia, Belgharia, Belgharia,
North
Twenty Four paroanas, W""t g"rg"i,
700056
WHEREAS, l, polalrKumar patra am rnaking- inguir} i11 ccnnectjon

RArL & ENctNEERtNc with
lro unoerlne Central Goods and
fl;fy^"" services rax
AND WHEREAS, Iconsid
(a) give evidenc" ,no necessary to
,"llo"
(b) produce documenl ls
'ttendance
or things of the following description
under your control: in your possession or
1. to depose orally and
in writing
2' The detair of service received
by
frem Raitway o"",oj.__1. rruqffi M/s TEXMA.. RA,L & ENGTNEERTNG LTD
o1!;;il,tion_ (RDSo) for the perioJruty
i!Gi'1"1":,:',1,xrr'$$i#*13-xo';r't,i,,i*ii,ii,-"i**,
transaction wiiti iOSO. Bank Statement showing the
€ntitv, Rairwav or rndia and M/s

i!irii"q"ffi'!Tlffii,?J[,1;""[H
services. /o +r* ?;;;.r .Fr;;)"nJ.'r,iifl orTf.ly eooa.
"na/o.
i"3di E::{i"ili
person
#f l:f x r
on 2022-11-14 ar 2:1s:pM
lx i"xf J, #,,0 ", s
"
c,il' z o o' h ec e n,
me in
r e
r,,n"
lnguiry as aforesaid i1;egnlecl
to "n"" "i#ti:il,["rlr,l.ilr1?1,f",",e
be a ju,liciat J.":rd^,1rn within
secrion 193 and section zza the meaning of
or tne- lnal-n;ffi;#.,
;JHilH,,"3;x:, ilTf-
is an orencJ p;;#;;*r 1S60 (45 0f 1860) and non_
section 114 & 17s ot the
Given under my hand and
seal of office to{ay the 3
day of Novem ber ,2022at
kolkata
Name : pulak Kumar patr
a
Signature : ...
ttlea+v-
Designation :
superintendent / Appraiser
/ senior rnterigence officer
Seal of Office
PULAK KT. PATRA
Senior Intelligence OIfi cer
9t
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G3T! N- 1 9AABCT2592E1ZA 97, cBtc-Dt N
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SUMMONS
[under Section 70 of the Central Goods and Services Tax Act, 2017]
To
Authorised Representative of M/s Texmaco

Rail & Engineering Ltd.
(19AABCT2592E1ZA)
Belgharia, North 24 Parganas, West
Bengal-700056
WHEREAS, l.
Pulak Kumar Patra am making inqurry in connechon with
M/s Texmaco Rail & Engineering Ltd under the Central Goods and Services Tax Act, 2017.
AND WHEREAS, I consider your attendance necessary to
(a) give evidence and / or
(b) produce documents or things of the following description in your possessior ,rr r.rrrr. r
your control:
1 . to depose orally and in writing
2. The details of service received by M/s Texmaco Rail & Engineering Ltd from
Railway Design & Standard Organisation (RDSO) for the period from Juty 2017 to till
date and payment made to RDSO Kolkata and RDSO Lucknow, Relevant ledgers
related to RDSO, Relevant Bank Statement showing the transaction with RDSO by
Texmaco Rail & Enginecring Ltd.
3. The agreement between non-railway entity , Railway of lndia and M/s Texmaco
Rail & Engineering Ltd for supply of any goods and/or service.
NOW. THEREFORE, in exercise of powers vested in me under Section 70 of the Cenlral Goods
and Service Tax Act, 2017 I do hereby summon you lo appear before me in person or)
2021-12-12 at 11 :1s:AM at the omce of 412, Karaya Road,Kolkata'7oool7
lnquiry as aforesaid is deemed to be a.judicial proceeding within the meaning o[ seclioir
193 and section 228 ol lhe lndian Penal Code, 1860 (45 of 1860) and non-colr'rplirla(.e')l:rirs
summon js an offence punishable under Section 174 & 175 of the lndian Penal Cooe 18t10
Given under my hand and seal of office to-day the 29 day of November . 2022 at KOLKATA
Name . Pulak Kumar Patra
Signature:
,4.r \''v1--"-
Designation
Superintendent / Appraiser / Senior lntelligence Officer
Seal of Office PULAK iir. PATRA

Senior lntelligence Offi cer
Directorate Geqera.l of GST lntelligence
&
Kolkata Zonal Unit
4/2, Karaya Roart. Kolkata-7on^ 1?
Pb't,-,-
{\,
I
1 qô8l
*?Lrrnr^1
91
2l '' i\rtUust, 2023
i hr' \',nr()r' 1[l1'llrg|rrii: Oiliccr.
llrr i i,! (;1r(,r,ti ol t,S'l lrrtr.llrg(,nci:
I(olli.rt,t ZonrI U rtit 1*L oe ltolt l

.1/2, Kr|aya Ro.r(l
l(oll(ata-7 0001 7
Sub: Reply for sub nlission of docu nrents i n respect to letter issu ed lry Serr ior I ntel ligence
officer, DGGI, Koll(ara Zonal Unit dated 09.06.2023.
llc: Notice vide F. No. DGGI/lNV/GST /l8a0 /21)ZZ/G|.-E-O /o I,r ADG-DGGI-ZU-KOLKTA/

3078 dated 09.06.2023.
We, TEXMACO Rail & Engineering Ltd (helein referred as "Conrpany") having registered oflice
at Agarpara Works, Belgharia, North 24 Parganas, West Bengal 700056, holding GSTIN no.
I9AABCTz 592 E1ZA, in respect to the captioned matter, w'herein your good-self has issued a
fptter dated 09.06.2023 for su bmission of sales details/sales ledger in respect ol lndian railrvay
lbr sales of lVagons and other gootls/selvices. Furtlrer, details of l1'(. lcdgcl antl rlr.t;rils ot (-iS l'
tn voiccs received from Rail',r,ay Dcsigns & Stan de|d 0 rgar) isation IRI)SO ) lb r tl)e. pc|i()ri ]u l'.,', 7 Li I "
to [4alch, 2023 has also bcen sought by your guod-self.
ln compfy with the above-nrentioned letter dated 09.06.2023 we are enclosing the tbllolving
docunrer)ts/details as sought by your good-selt
Copy of the Sales r-egister tbr lndian Railways for the period ltty,2017 to luarch, 2023 is
attached here!1,ith and nrarl<ed as Annexure-A.
Copiesofthe sample invoices raised to Indian Railways during the peliod luly, 2017 to
March,2023 are attached herewith and ntalked as Annexule-8.
Copies of sanrple Invoices received fronr RDSO forthe period l|ly, 2017 ro March 2023
are attached herervith and nrarked as Annexure-C.
t_,r.-r,:\..
., 'l
,.P':r..'', ..;
v._i-\--
'..'
Texmaco Rail & Engineering Ltd.
ey
l)t,i.rtls rrl l'l (- lLlr in\'{)la{'s r't'liltIil Io lil}S() lrrr'llrI prli iorl JUI},l(l l7 t{, l,lit:flt 2()2-l :s
.rltaclred ircrevvitl) i.rn,:l nlilrlir'al .r:i Annexurc-l).
Request you to l(indly tal(e the above srbnrissions on record and let us knolv in ctsc any oihel
clarilicataon/details/documents are required in this regard.
Thanking you,
You rs Faith fu lly,
For M/s TEXIvIACO RAIL & ENGINEERING LTI)
R-e.
(Authorised Signatory)
Uncl. as above
4.1rolru,rC 4h
A. ,s Texmaco Rail & Engineering'ltd.
Agarpara Works
-qr r/z
.r r clN 129261W8 1998PLCUE /4U4
TEXMACO r! /
9rh December 2o22
The Senior Intelligence Officer

Director ceneral of GST Intelligence
&+t l ,TN
o
Kolkata Zonat Unit
4/2, Karaya Road
"P- (\
Kolkata-7ooo17.
Sub: Submission of documents in rcgard to surnmons issued under Section 70 of t}re Central
goods and Services Tar Act 2017 date d o}.tt.2ouz & zg.rt.2o2z
Ref: Summon Notice vide F. No. DGCI/tW,/CST/rB8o/2o22-GrBl98o4 dated r8.rl.2oz2, &

DGGI/I!W/GS1'/18 80 / 2o22-ctr,f Lo24o dated a9.1r.2022
DIN 2o221rDEEoooo oooAtr3&DIN 2 o2LrtDEE/d o oo o 4247 4

GSTIN - t 9AABCT zigzE ZA
we, TgxMAco Rail & Engineering Ltd oer€in refered as 'compa'y) havidt t€gistered of6ce at Belgharia,
North 24 Parganas, Wesr Beltgal, pin-7ooo56, holding GSTIN no. 19AABCr2S92E1ZA in rcspect to the
captioned matter, wherein your good-self had asked us to appear and produce documents in regard to
transactions made with kilway Designs & Standald OBanisation (R-DSO), against a sumrnon issued under
section Zo of Central Goods and Sewices Tax Act 2017.
ln the summoo notice issued by your good-self, we wele asked to appear and give widence ahd produce the
following documelts:
The detail of service received by TEXMACO from RDSO for the period July,2or7 to rill date and
paymeots made to RDSO Kolkata and RDSO Lucknow, Relevant t€dgers rclated to RDSO, relevant
Bank Statement.
The agreement b€tween non-railway entity, railryay entity a'ld TEXMACO for supply of any Coods and
servlces.
ln reference to the captioned notice, we would like tosubmit that for the period 2or7-rg to zozo-zr company has
made the payEent to RDSO for consultalcy service along with GsT amount
aDd tlereafter input tax credit has
been claimed by the company. From the period FY 2r-22 oDwards, we had discharged tax liability under reverse
charge mechanism in relatiol to paymeDt made to RDSO for consultancy service ald thereafter we have claimed
input tax qedit. The )€ar-wise summary of transactions undertaker from RDSO a&inst which tax liability has
been discharged under forwatd charge and reverse oechanism resp€ctively is attached herewith marked as
Annexure A for your refer€nce.
OE/:n rlEElÊ . Qal^h-,i- 11^lL-r- ?nn naA OA . aa),t

^.t
7A
Ir the referencc to the captioned summon, we arc submittiDs our documents befor.e your eood self as meIrtioned
beio!n'l
statement of tmnsactions containing the detail of services received by company ftom RDSo is attached
hcrewitL marked as Annexurc B foryour rcFercnce.
Statement ofTax discharted uoder reverse charte mechanism in GSTR 3B for the payment made to RDSO is
attached herewith marked as Anneyur€ C for your Eference.
sample copy ofinvoices issued by RDSo is attached herewith marked as Annexure D for your reference
sample copy of invoices issued by the company to customer i,, Eration to rcimbursement of RDso
charges
and screenshot of such invoices shown in GSTR I return is attached herewith marked as Annexure
E&F
for vour reference.
sample copy of Purchase orders issued by custome"s to us, is attached herewith marked as Annexure-G
for
your reference.
A copy of contract awarded by Ministry of Railways to the company vide purcl.rase

Order No.
2o22/Rs(l\/t6o/t&g3 dated 3o.os.2022, is attached herewith marked as Armexule-rr
for vour reference.
Request you to kindly take the above submissions on r€cord and let us know in c65s 6ny 611r..
clarifi catior/details/documents arc required i:1 this regard.
Thanking You,
Yours Faithfully,
For M/s TEXMACO Rr1IL & ENGINEERING LTD.
(Authorised Sitnatory)
v+
ANNEXURE
-A
SP AiD u NDE
rOIA t RFo
8tE VA t U
E
TAX
Tota I
6,708
ES PAIO
Year
IAX Paid Under

8cM
ota I
GRAN D
l
262
1
I'!V!''!E5 l.AIl.J UNUER F()RWRAO CHARGE
ANNEXUR€ B
Sl.N Financial RETURN TOTAL

INVOICE
PERIOD INVOICE NUMBER
DATE
TAXABLE TOTAL TAX INVOICE VALUE
VALUE
1 2017-18 Sep-t 7 724NCO7O8O1 OO2 t
T 20-a9-17 29.OO3.492 5 22a 629 31 221.
2 2A17-1A Sep,17 i 724NCO7O8O1 OO22 2C-09 17 5.485,678 3a7 422 ii.47,3
121,
3 2017.1A Sep-t 7 I 724NCO7O5O1OOO5 01-09-17 4,400 524

I C0
4 2417-18 Sep t7 i 724NCO7O5O I OOO9 1r,09 17 55,948 6 714

1.928
5 2017-1A ocr 17 1724NCO7O5O1OO 15 62.662
09 10-17 24.200 2,904 27,104
e 2A17-1a O*17 1724NCO7OSO1OO27 12-10-17 4,400 528 4,928
1 2417-18 Ocr 1Z i724NCO7O81OO28 31,10,17 1,803,500 324,630 2,128.130
I 2017-18 Nov-l7 1724NCO7O5O1OO42 09-11-17 28.600 3,432 32,O32
I 2017-18 Nov-17 r 724NCO7O5O10047 17-11-17 6,600 792
10 2017-18 Dec,j7 1724NCO7OBO1 0061 12-12-17 827,500 148,950
7,392
11 2o1t-18 Oec-17 724NC07OBO10062
.t
12-12-17 979,500 176,3'10
976.450
12 2017-18 Dec-l7 t724NCo7O5O10062 15-12-17 41.800 5.016
1,155,810
13 2017-1A Feb-18 1824NCO7OBO1OOO5 0242-18 20.085,000
46,816
14 ?017-18 Feb-iB 1824NCO7O8O10006 3,615,300 23,700.300
02-02-18 3,958,000 712,440
15 2017-18 FeblB r824NCO7OBOi 0O15 2142-18 1.346,150
4,670,440
16 2017-18 Feb-18 1824NCO7OEO1 OO16 242,307 1,588,457
2142-18 4,960,350 892,863
17 2017-18 FeblS 1824NCO7O5O.| OOt6 01{2-18 17,800
5,853.213
'18 2017-18 MaF18 1824NCOZO5Oj OO52 07{3-t8 ,t3,200
2,136 19,936
1,584
19 2018-19 Apr16 1E24NC07O801OOS7 07-04-18 495.000
14,784
20 2018-'19 Apr-18 t 824NCO7O8O OO58 89,100 584.100
1 07{418 '1,834,500 330.210 2,1U.710
21 20'lE-19 Apr-18 t O24NCO7O5O1OO85 16{,4-18 15,400 1,848
22 2O1E-19 May-.t8 tg07RD07Osol o108 1G0$18 26.400
17.248
23 2018-19 Jun-19 1AO7ROO7O8O 1006l 02{6-18 49s,000
3.168 29.568
24 2O1a-19 Jun-l8 1gO7RDo7OBOl0062 02-06.18 1.834,500
89.100 584.I00
25 201A-19 Jun-18 18O7RDO7O5O10137 0t06-'t8 57,200
330.210 2.164.710
26 2018-19 Jun-18 t 8OZRDO7O5O10174 1t06-18 26.400
6,864 64,064
27 2018-19 Jut-18 18O7RDO7O5O1O193 09{7-18
3,168 29,568
28 2018-19 Jut-18 igo7Roo7osolo.tgg 21,6@ 2,592 24,192
2347.1A 4,400
29 201&19 Aug.1B EOTRDOToEO t O1 06
1
09-0&1E 1,082,000
4,928
30 2018-19 Au9-18 t BOTROOTOSOI Ol OB 0$.08-18 2,205,200
194,760 1,276,760
31 201&19 Aug-l8 1BO7RDO7O801Ol 1A 13{&18 20,229,600
396,936 2.602.136
32 2018-19 Au9-18 18O7RDO7O8O101 l g 13{&18 3,638.800
3.641.328 23,E70.92A
33 2018-19 Aug-18 t B07RDOZO501 O2.t2 0848-18 1$,200
654.984 4,293,7U
34 2018-'19 Aug-18 18O7ROO7O8O10133 30{&'rE 3,459,800
5,5,r4 51,744
35 2o18-19 SeplS 18O7RDO7O8O10120 28{8-18 28,519,637
622,7U 4,082.564
36 2018-19 SeFF-18 18O7RDO7OEO1Ot21 2&0&18 5,325,26.t
5, t 33,535 33,653,172
37 2018-19 Sep-ls 18OZRDO7OB010132 20{9-18 17.578,500
958.547 6,283,808
38 2018-19 Od-t8 t OO7ROOO7O8Ol t 30 02-1G.t8
3,164. '' 30 20,742.630
933,750
39 2018-19 Oct-j8 1BO7ROO7O6OI013, 02- l G18
168,075 1,101.825
1,136,750 2M,615
40 2018-19 od_18 18j 1RDI o3o.t oo72 .t
03-'io-r g
1,341.365
250,000
41 2018-19 Nov-18 18O7RDO7OSOiO258 19-t 1-18
45.000 295,000
30,000
42 201E-19 Oec-.t8 18O7RDO7O5O1 0263 2+11-18 17,600
3,600 33,600
43 2018-19 Dec-r8 18O7RD07O5O.|0272 't 3-12-,t 8
2.112 19,712
44 2018-19 Dec-l8 18O7RDO7O8O.| O.t BO 6,600 792 7,392
26-12-18 2E,792,000 5.182,560
45 2018-19 Jan-i9 18O7RDO7O8O1 0158 14-1?-18 1,142.500
33,974,560
46 2018-19 Jan-19 I OOTROOTOBO1O159 14-12-.t8 2,371,OOO
20s.650 1.348.150
47 201A-19 Jen-l9 19O7RDO7O8O1O.t 76 29{1-19 519,250
426,7AO 2,797,780
48 201&19 Jan-l9 907RDO7O8O 1O.t 77
1
29-01-19
93.465 612.715
49 201&19 Janlg 19O7ROO7O5O 10262 2,09r,550 376,179 2.468,029
1r{1-19 14,E00
50 2018-i9 Jan-t9 191 ROOUA3o22234 1
23{r-t9
1,776 16.576
500,343
51 2018-19 Jan-19 19j lRODUA3398537 2301-19 76,778
90.062 590,405
52 2018-19 Feb-rS 19O7RO07O8O,02r2 -02-19 2,630,000
13,820 90,598
509,400
53 2018-19 Feb-t9 r9O7RDO7OBO,O212 2&02-19 15,192,000
3,339,400
54 2018-19 Mar-19 19O7RDO7O5O.| 0317 2,7U,560 17,925,560
13{}1 9 6,600
55 2019-20 ApclS 1911ROOUAO3E7O6O 0tM-r9
792
634
56 2019-20 Apc19 191 1RDDUBO389S94 0544-19 5,850
114 748
57 2O19-2O Apr-19 .tgl I RDOUBO39O63.| 0$04-19 4,223
1.053 6.903
58 2019-20 Maylg I 9O7RDO7O5O 1OO2O 090$19 30.800
760 4,9E3
59 2019-20 May-19 j gt i RDDUA231 l giE 01-0$19 317,260
3,696 34,496
60 20.t9-20 JuFJg 19O7RD07O5O.|OO66 57,107 371,367
1247-19 28,600 3,432
61 2019-20 Jul-l9 191.1RDDUS3O999E' 11{7-19 58,694
32,032
62 2019-20 Jut-i9 1911RODU83542.| 56 11{7-'t9 110,300
10.565 59,259
19,854
63 201S20 Auglg 19O7RDO7OBO1 OO39 29{E-'t 9 26,410,000
130,154
4.753.800
64 2019-20 Auglg t 9O7RDO7OOO1o(No 2$.08-'t9 {,758.000
31,163.800
856.440 5.614.440
Ar--
Sl.N Financial RETURN TOTAL
INVOICE
PERIOD
INVOICE NUMBER
OATE
TAXABLE TOTAL TAX INVOICE VALUE
VALUE
65 2019 20 Sep 19 1307RD0708010220 05-09-19 844,250 1 51,965 996,215
66 2019-20 Sep'19 1907RD0708010221 05-09-19 6,274,6sA 1 ,129,437 7,404,087
67 2419 20 Sep-19 1S11RDDU89266616 06-09-19 3?7,O30 58.865 385,895
68 2019-20 Oct-19 1907RD0705010097 23-03-19 41,800 5,016 46,816
2019-20 Dec-19 1907RD0705010122 o2-12-19 32.400 3,888 36,288
70 2019-20 Dec-l9 1911RDDUC1981881 05-12-19 199,581 35,925 235,506
71 2019-20 Dec-l9 1911RDDUC3875342 't6,12-19 9,245 1,664 10,909
72 2019-20 Jan-20 2007RD0708010053 06-01-20 534,250 96,165 630.415
73 2019-20 Jan-20 2007RD0708O10054 offi't-20 2,093.050 376,749 2,469,799
74 2019-20 Jan-20 1907RD0705O10124 11-12-19 68,200 8,184 76,384
75 2019-20 Jan-20 2011RDDUC5171 t29 2A-01-20 88,025 ,5.845 't 03,870
76 2019-20 Jan-2O 2O11ROOVC5472444 2841-20 141,292 32,633 213,925
77 2019-20 Feb-20 2o07RD0705010149 17-02-20 30.800 3.696 34 496
78 2019-20 Feb'20 2011RDDUC5958192 03-02-20 96,'187 17,314 113,501
79 2019-20 Feb-20 2011RDDUC7452333 28-02-20 15,619 2,811 18.431
EO 2019-20 Mar-20 2007RD0708010O9O 03-03-20 6.941,470 1,249,465 8,190.935
81 2019-20 Mac20 2007RD0708010091 0}{3-20 2.567,063 462,O71 3.029.134
82 2020-21 May-20 2007RD0708010094 28-02-20 176,217 31.719 207,936
83 2020-21 May-20 2007RO0708010095 2A42-20 1,194,272 215,689 1,413,951
84 2020-21 Sep-20 2007RD0705010194 1I {9-20 63.800 7,656 71,456
85 2020-21 SeF.20 2007RD0708010105 06-03-20 203,182 36,573 239,755
86 2020-21 Sep20 2007RD0708010106 06{3-20 1.625,459 292,5E3 1,918,042
87 2020-21 Sep-20 2007RD0708010133 2748-20 438,000 78.640 516.840
88 2020-21 SeF.20 2007RD0708010134 274&20 2,091.550 376,479 2,468,O29
89 2020-21 Oct-20 2OO7RDO7O5O1O2O.l 0slG20 33,000 3.960 36.960
90 2020-21 Oct-20 2007RD0708010151 30{9-20 2,244350 4U,703 2.653,053
2020-21 Oct-20 2007RO0708010't52 3GO920 1.897,100 u1,47A 2,238,57A
92 2020-21 Jan-21 2OO7ROO7O8OlO166 17-12-20 857.983 154,437 1,012.420
93 2020-21 Jan-21 2007RD0708010167 17-12-20 3'43,.t93 61,775 404,968
94 2020-21 Fet21 2107RD0708010009 2241-21 4,17J.500 751.230 1,924,730
95 2020-21 Feb-21 2107RD0708010010 2241-21 3.781,000 680.580 4,461.580
96 2020-21 Feb-21 2007RD0708010161 13-11-20 't,.137,619 2.001,771 13.142.390
97 2020-21 Feb-21 2007RD0708010162 'M1-20 10,w,522 1,916,734 12.565.256
98 2020-21 Feb-.21 21 1 1RDDUD9623351 01-02-21 96,187 17,314 113.501
99 Miscellaneous lnvoices 15,125,444 2,719,227 17,8A4.671
Total 319,660,688 57,487,59E 37f ,148,2A6
4n
TOIAL GST
SI tNvotcE
RETURN PERIOD INVOICE NUMBER TAXABLE PAYMENT
TOTAL IAX
DATE AS PER
VALUE
2021-22 B_o,p!
2107RD0708010069 13-0t21 495.867 I529.256 RCM
2 2021-22 Y3v21- 2107RDO708010070 L-05:ri 1,258,380 2?6]!08 rlcM
3 202122 .-!!ev:? ? 0lasq9q.01goq? 22-01-21 1235.000
1 1 I
222.300 ECM
2021 22 21 2107RDo708010056 22-U-21 i 000 945,360 RCM
5 2i21 22 Jun 21 2107RD0708010080 03-06-21 '1.933,575 348.044 RCM
6 2a21-2i Jun'21 2to7RDo708o1oo8i 03-06-21 887.900 339 822 RCM
2021-22 Jun-21 2107RD0708010073 27-05-21 2 238,075 402.854 RCM
I 2021-22 Jun-21 2 1 07RD07080 1 0074 27-05-21 1,887 900 33S 422 RCM
9 202't-22 Julz1 2107RDDUF07104{2 22-06-21 66,000 7 RCM
10 2021-22 Jul21 2107RDDUF0710866 27-06-21 41,400 4,968 RCM
1l 2021-22 Jul2l 2107RD070801 0075 28-05-21 5,975.625 1,075.6r3 RCM
12 2021-22 Jut21 2107RD0708010076 28-05-2'l 1,405,750 253,035 RCM
13 2021-22 1 2107RDDUF52s07G 30-07 -21 13,200 1,584 RCM
14 2021 22 1 2r 07RDDUF5251091 30-a1-21 78,500 9,420 RCM
15 2021-22 Dec-21 2107RD07080101 13 1G12-21 6,460,625 1,162,913
r 16 2021-22 Aec-21 2107RD0708010114 'lo-'t2-21
RCI\4
2,431 .250 438 705 RCM
17 2021 22 Oec-21 2107RD070801011 1 10-12-21 '11,270.OOO 2,558.600 RCM
r8 2021-22 Dec-21 2107RDO708010112 10-12-21 5.352,000 963 360 RCM
19 2021-22 Dec-21 2107RD0708020030 21-12-21 8,976 1,616 RCM
20 2021-22 Jan-22 2107RDo7o8olo.i08 13,10,21 605.000 108,900 RCM
2'1 2021-22 Ja -22 2107RO0708010109 13, t 0-21 6 500 1 119 RCM
22 2021-22 Feb.22 2207RDo7o80t ooro 09-02-22 9r0.000 r63.800 RCM
23 2021-22 Feb-22 2207RD070801001 09-02-22
1 2.716,000 680 RCM
24 2021-22 Mar22 2207RD0708010018 09-02 22 884.500 159.210 RCI,l
25 2021-22 Mar22 2207RD0708010019 0g-o2-22 i s.ao8,aoo 973.512 RCM
26 2021-22 Mar22 2207RD070801 002I 07,03 22
27 2021 22 le!.9-!2 88 37rr RC|/1
Mar-22 2207RD0708010030 0743-22 | 2,421.0A1 435,795 RCl,l
28 2022"23 Jun-22 2207R D070801 0032 22-03-22 s15,000 164 700 RCM
29 2422 23 Jun-22 2207RO0708010033 22-A3-22 2,734,OAO 492,124 RCM
30 2022-23 Jtn-22 2207RD0708010099 13-06-22 366,000 65 860 RCM
31 2022-23 2207RD0706010100 13-06-22 2,365.200 425,736 RCM
32 2022-23 Jun-22 2207RD0708010066 19-U-22 r50.000 27,OOO RCM
2022-23 Jun-22 2207RD0708010067 19-01-22 30,000 5,400 RCM
34 2022-23 Jul22 2207RD070801010S 21{6-22 409.500 73.710 RCM
35 2022-23 Jul-22 2207RDo708010110 21-06-22 13,150,800 2,367,144 RCM
36 2022-23 Jul22 2207RD0708010107 2146-22 402,500 72,450 RCM
37 2022-23 Jol-22 2207RD0708010108 21-06-22 4,940,000 889,200 RCM
3A' 2022-23 Sep-22 2207RD0708010118 08,08-22 189.167 34.050 RCM
39 Se 2207RD0708010119 08-0a.22 8,323,350 1,498.203 RCM
40 2022-23 2207 RD070501 001 3 13-05-22 6.600 792 RCM
Total 113,936,573 20,496,241 -i
___.1
ANNEXURE. C
1l
Statement of Tax discharged under RCM in GSTR 3B
Month Taxable Value Total Tax

lan-22 66,975,447 72,044,140
Apt-22 13,039,009 2,335,07 6
)un-22 5,560,200 1,180,836
lul22 18,902,800 3,402,504
Sep-22 8,519,117 1,533,04s
Tota I 711,936,573 20,496,247
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This form has to be used fof the invoices issued from 01 .10.2017 onward Version 15 1.2910912017
Form for Entry for GST Manual Transactions of Receipt
Part A. To be filled by Representative of Vendor / Contractor (Recipient)
1 Transaction Type 2. Transaction Mode Goods /Services

3. old lnvoice No NA 4 Transaction Made at /Cash ffice
Station
Station Cash Office 6 Railway Department
Name
7 Zone 8 Division 9. State
10. Goods and Services
Transaction
Description
11 s Details
'1'1.1
Name
11.2 Registered wih GSTIN (YN) 11.3 GSTIN
11.4 Tax payable on Reverse State of Regisbation
Chaiqe Basis (YN)
1'1.5 Registered Address
11.7 Email 11.8 Phone
11.9 Address ol Place of Supply
11.10 Address of Place of Delivery
11.11 SignafureName of
Representative/Vendors
Part B. To be filled by Railway Official Supplier
lnvoice Number must be nted on the MR/Parcel WB Bill etc.
1. hvoice No. 1807RD07080101 18 2. lnvoi@ issue Date : 07.08.2018
3. M R/PW No. 07080'101 1 8 4. Station/Cash Omce Code: RDSo/LKO
5. GSTIN (State Rly) 09AAAGM02820124 6. State Code ol The Supplier: 09
7. Acmunts Allocation Code 00180162 8. Department Code: 07
9. Transaclion on category (select applicable) Non GST
Registered/ Aempted I
10. Railway's GSTIN Registered Address GM, NC Allahabad
11. State of place ol Supply West Bengal
12. Code Type, Service Accountinq f-l/ HSN 13. SA/HSN Code 998393
14. Ouantjty 15. Units (UQC) 16. Applicable Taxes inter-State Eintrestate f__l
(e.s. 10,100.1000 etc) (e.9. kgs, tonnes, etd
17. lnvoice and Tax Details
17.1 TotalValue of Supply 8,38,70,9281 17 .2 2 600/-
17.3|GST Rate 18% 17.4 IGST Amount 41
17.5 CGST Rate: 17.6 CGST Amount
17.7 SGSTtuGST Rate 17.8 SGSTruGST Amount
-
IStamp]
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torm for tntry lor GST Manu.lTra.ractront of Receipa
P.rt A. To be fillod 6V Rep.€sen!.tive ol Vendo, / Con(r.(to. (Re(ipient)
-..,:,," ',i-.: -..-; 2 rr.n'a(r,oo rvrod. Good, i
," ri ) Al 4 4 T,.nr.c!on M,rde oi Stna,on l: .
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17. lnvoice and I.r Charged Oet.ili
r. r,i !,:pptV ! Z I 17.2 Total Taxsble Value
g0o
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This form has to be used for the invoic€s issued from 01.10.2017 onward Version 15.1 .2910912017
Form for Entry for GST Manual Transaclions of Receipt
Part A. To be filled by Representative of Vendor / Contractor (Recipient)
1 Transaction Type 2 Transaction l\.4ode Goods /Services

3 Old lnvoice No. NA 4 Transaction l\4ade at /Cash Office
Station
5. Stalion Cash Office I 6. Railway Department
Name I
7 Zone 8. Division 9. State

10 Goods and Services
Transaction
Descdption
11. Details
11.1 Name
11.2 Reaistered witr GSTIN (YiN) '11.3 GSTIN
11.4 Tax payable on Reverse 11.5 State of Registration
Charqe Basis (YN)
11.5 Registered Address
11.7 Email 1'1.8 Phone
11.9 Address of Place of Supply
11.10 Address of Place of oelivery
11.11 SignatureName of
RepresentaliveJvendors
Part B. To be filled by Railway Ofiicial Supplier
lnvoice Number must be nted on the MR/Parcel WB Bill etc.
1. lnvoice No. 1807RD07080101 19 2. lnvoice issue Date : 07.08.2018
3. MR/PW No.0708010119 4. Station/Cash Offce Code: RDSO/LKo
5. GSTIN (State Rly) 09AAAGM02890'124 6. State Code ofThe Su pplier: 09
7. Accounts Allocation Code 00100164 L Department Code: 07
9. Transaclion
Registered/ Exempted
on category (selecl
I
'10. Railway's GSTIN Registered Address
applicable) Non GST
E
cM, NC G[,], NC Railway, Allahabad
Railway, Allahabad
'1. State of place of Supply West
1 Bengal West
12. Code Service Accounting ;-1/ HSN 13. WHSN Code 998393
14. Quantity
(e.9. 10,100.1000 etc)
15. Units (UOC)
(e.9. kgs, tonnes, etc)
16. Applicable Taxes inteFstate Eintra-state fl
17. lnvoice and Tax Ch Details
17.'l Total Value of Supply 42,93,7U1- '17.2 36,38,800/-
17.3 IGST Rate 18% 17.4 IGST Arnount 6 ,g8/,t-
17.5 CGST Rate: '17.6 CGST Amount
17.7 SGSTruGST Rate 17.8 SGSTruGST Amount
lstampl
4b
K
464
This form has to used for the invoices issued ftom 24ha2018 onwa'ds Ye$ion 17 .2411'1,2018
be.
Form for Entry for GST [,1anual, Transaction of Receipt
Part A To be frlled by tative of Vendor/Contractor (Recipient)
1. Transaction Type Collectors 2. Transaction Mode Goods Services E
3. Old lnvoice 3.1 No. N.A. 3.2 Date: at 4. Transaction Made at Station Ecash
office
5. St Cash oft POSO/molo 6. Departnent 6. Conbacwalue'1050,106976
ROSO/Kolkata
8. Zone ROSO/E. Rly 9. Division: Kolkata 10. State W.B.
11. Goods and Services Transaction Description: Consulting Charge 12. Movement involved (Y/N)
(e.9. parcel EFT, Sale of Sclap & Loan etc.) for BOXNHL wood [{pp!]gq!!e &l: salqs qf gqoc!! qlyl
13. Recipient Details
13.1 Name : TexmacoTait & Engg ltd '13.2 ls Government Entity (Y/N) No
13.3 Resistered wih GSTIN (YN) Yes 13,4 GSTIN 19AABCT2592E12A

13,5 ls Tax Payable on Reverse Charge Basis (Y/N) '13.6 State of Registration: West Bengal
No
13.7 Reqistered Address Belqhana, Kolkata-700056.
13.8 Email ld: op.maheswasi@texmcs. 13.9 Phone 9830792371
13.10 Address of Place of Supply: Agorpara Wolks,Belghosta, Kolkata-56
13.11 Address of Place Delivery; SAIL PoSCO 13.12 Movement by Railways E
'13.13 Name/Siqnature OP Maheshkhali 13.14 TDS Education No.
Part B to be filled by Railway Offcial (Supplier)
lmp: lnvoice Number must be printed on he MR/Parcel Way Bill etc.
1. lnvoice issue Date: '13.11.2020 2. Station/Cash Office Code: RDSo/LKo
3, MR/PW No. 0708010161 4. lnvoi@ No. 2007R00708010161
5. State Code ofbe Supplier : 09 6. GSTIN (State Rly) 09I'/qAGP70289CSZH
7. Accounts Allocation Code: 00100162 8. Department Code 07
L Transactjon Category (select applicable) Regular E /Exempted SNon GST E
10. Railway's GSTIN Registered Address '11. Letter of Auhority taken (Y/N) from arstomer
G[,UllCR/Allahabad applicableibeyond goods)
12. State of Place of Supply West Bengal 13. TDS Applied (Y/N) Y
14. Code Type Service Accounting EI/HSN E 15. SlVCode 998393
17. Unit (UQC) '18.
16. Quantity Applicable Taxes: inter-State flinteFstate -l
19. lnvoice and Tax drarged Details
19.1 Supply Value 'I9.2 Taxable value I,l1,37,619l 19.3 Collected Value
1,31,42,391
19.4 GST Rate '18% 19.5 GST Amount 20,04,22- 19,6 GST TDS
19.7 CGST Rate 19.8 CGST Amount '19,9 CGST TDS
19.10 U/SGST Rate 19.11 U/SGSI Arnount 19.12 U/SGSTIDS
(Signature of Railway Official) (Stamp)

4{-
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tftft
40A
This form has to be used for the invoices issued ftom241122018 onwards version 17.24111/2018
Form for Entry for GST Manual, Transaction of Receipt
Part A To be filled by Representative of Vendor/Contractor (Recipieno
1. Transaction Type Collectors 2. Transaction Mode Goods Services E
3. old lnvoice 3.1 No. N.A. 3.2 Date: at 4. Transaction Made at Station Eoash
Office
5. Sh/Cash off: POSO/molo 6. Department 6. Contracwalue 14,745,2041
ROSO/Ko|kata
8. Zone ROSO/E. Rly 9. Division: Kolkata 10. State W. B
Goods and Services Transaclion Desdiption: Consulting Charge 12. Movement involved (Y/N)
'1'1.
(e.9. parcel EFT, Sale of Sclap & Loan etc.) for BOXNHL wood lApplicable for sales ol goods onlyl
13. Recipient Details
13.1 Name : TexmacoTait & Engg ltd. 13.2 ls Govemment Entity (Y/N) No
13.3 Resistered wi$ GSTIN (Y/N) Yes 13.4 GSTrN 19ACBCT2592E1ZA
13.5 ls Tax Payable on Reverse Charge Basis (Y/N) '13.6 State of Registration: West Bengal
No
13.7 Reqistered Address Belqhana, Kolkata-700056
'13.8 Email ld: op.maheswasi@texmcs '13 I
Phone 9830792371
'13.10 Address of Place of Supply: Agorpara Wolks, Belghosta, Kolkata-56
13.11 Address of Place Delivery: SAIL P0SC0 13.12 Movement by Railways r

13.'l 3 Name./Sgnature OP Maheshkhali 13.14 TDS Education No.
Part B to be filled by Railway Offcial (Supplier)
lmp: lnvoice Number must be printed on he MRiParcel Way Bill etc.
1. lnvoice issue Date : 13.11.2020 2. Station/Cash Ofiice Code: RDSo/LKo
3. MR/PW No. 07080'10162 4. lnvoice No. 2007RD0708010162
5. State Code of he Supplier : 09 6. GSTIN (State Rly) 09AAAGP70289CSZH
7. Accounts Allocation Code: 00'1001M
9. Transac{ion Category (select applicable) Regular
'10. Raihvay's GSTIN Registered
E
Address
8. Departnent Code 07
/Exempted ENon GST r
11. Letter of Auhority taken (Y/N) ftom dstomer
G[4/\,JCR/Allahabad applicable/beyond qoods)
12. State of Place of Supply West Bengal 13. TDS Applied (Y/N) Y
14. Code Type SeMce Accountingn/HSN 15. SlVCode 998393
'16. Quantity 17. Unit (UQC) 18. Applicable Taxes: inter-State/inter-State
19. lnvoice and Tax charged Details
19.'1 Supply Value '19.2 Taxable value 1,06,48,522- 19.3 Collected Value
1,25,65,256/.
'19.4 GST Rate '18% ,19,6
19.5 GST Amount 19,16,7341 GST IDS
'19.7 CGST Rate 19.8 CGST Amount 19,9 CGST TDS
19.10 U/SGST Rate 19.11 LJ/SGST Amount 19,12 U/SGSTTTDS
(Signature of Railway Official) (Stamp)

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This form has lo be used for the invoices issued ftom 24ll2l2ol8 onwards version
1 .7 .24!t212018
Form for entry for GST Manual transactions of receipt
Part A to be filed sentative of vendor/ contractor Reci ieot
- Collector 2. Transaction/ Mode Goods Services
l. Transaction
3 oId I n I ce 3 I N 2 Dat e N 4. Transaction Made at: Kol
value Rs.14,796, 00,000/-
5. Sttn/ Cash of Kolkata 6. Department RD 7. Contract
Broker
9. Division Kolkata 10. State WB
8. Zone E Rl
'l'ransaction
I l. Goods and services
description Purchase of drawings
1e.g. parcel EFT sale ofscrop & loco
etc.)
CONSULTANCY CHARGES
12. rccei 's details
Lrd 12.2 is CoYernment enti no
I 2 I N ame T ech n o Ra I I & e lneer
t th G S T IN ,N I 2 4 G STIN I 9 B C T2 5 92 E tzA
I 2 .3 Re slered
12.5 Is Tax PaYable on Reverse charge Basis 12.6 State of Registration WEST BENGAL
12.7 Registered Address : Be lghoria Kolkata -

700056
l2 8 Email ID opposrle I 2.9 Phone: 9830'7 2234 \
of Wo Bel Kolkata -56
12.10 Address of lace
lace o f dcl I ara W Bel Kotkata-56
I2 I I Address of
12.13 TDS Deduction no 13.14 TDS Deduction No
part 8 to b e fi ed by Ra v o fR cl a supp CT
on the MPJ P arc le ts et c
ln lc e number mus be
I ln vo lc is S ued date 2 6 02. I 9 2 S tatiott-/ c ash offic code RDS olLKO
3. Ms no.0708010219 4 Invo tce N o I 9 0 7 RD o 7 0 802 I 3
8. t Code 07
5. Sate code No. 001001621
Exempted Non GST
9. Tranaction category select aPPlication
ar
10. transaction category select applicable
ar
I l. Letter of ;uthority taken (Y/N) Yes
10. Railways GSTIN Registered address
of
from cu licable for soles
Gol GO,NCR,/ACD
l8 advocate and tax c details
of lace ofs WEST BENGAL TDS lied Y/N
12. State
13. code : serYlce / HSN B. sa/gsN code 99al
09 17. Units 18. A I icab le taxes int er stat e Intra state
14. u
15. Invoice and tax c details
16.2 taxable value 16.3 collected value
l6.l s value
16.4 IGST Amount I9.6 IGST TDS
17. code of service accounting
1,3 8 240/-
NA 16.5 CGST Amount I6.6. CGST TDS
t8. CGST Rate
NA
I6.7 U/SGST I6.E U/SGST TDS
I9. U/SGST RatE NA
Amount NA
(Signature of the appticant) (stamp)

Assist Design Engineer (Wagon)
(RDSO No RGS)
Lucknow 22601 I
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This form has to be used for the invoices issued ftom 24/12/2018 onwards version
1.7 .24/t212018
Fqrm for entry for GST Manual transactions ofreceipt
Part A to be filed b re resentative of vendor/ contractor (Reci ien t
1. Transaction type :- Collector 2. Transaction/ Mode Goods Services
3. Old invoice 3.1 NA 3.2 Date: NA 4. Transaction Made at : Kol
5. Sttn/ Cash of Kolkata 6. Department RD 7. Conlract value Rs. I4,796,00.0001
Broker
8. Zone E Rly 9. Division Kolkata 10. State WB
I l. Goods and services Transaction
description Purchase of drawings
(e.g. parcel EFT sale of scrop & loco etc.)
CONSULTANCY CHARGES
12. rcceipt 's details
l2.l Name : Techno Rail & engineering Ltd. 12.2 is Govemment entity (Y/N) no
12.3 Registered with GST lN (YN) 12.4 GSTIN: 19 AABCT2'92EIZA
12.5 Is Tax payable on Reverse charge Basis 12.6 State of Registration: WEST BENCAL
(Y/ro
12.7 Registered Address : Belghoria Kolkata -
700056
123 Ern'ail ID: opposite oartv.maheshwarilaleramaco co. 12.9 Pho[e:9830722341
12.10 Address ofplace ofsupply Agarpara works, Belghoria, Kolkata -56
l2.l I Address ofplace ofdelivery Agarpara Works, Belghoria, Kolkata-56
12.13 TDS Deduclion no. 13.14 TDS Deduction No.
part 8. to be filed by Raih,vay official (supplier)
imp invoice number must be printed on the MR"/ Parcle way Bill etc
l. lnvoice issued date 26.02.19 2. Station/ Cash office code RDSO/LKO
3. Ms Rly no.0708010219 4. Invoice No. 1907RDO7080213
5. Sate code No. 001001621 8. Deparhnent Code 07
9. Tranaction category select application Exempted Non GST
Re ar
10. transaction category select applicable
IE lar
10. Railways GSTIN Registered address I l. Letter of authority taken (Y,N) Yes
Oo GO,NCR/ACD (from customer, applicable for soles ofgoods)
l8 advocate and tax charged details
12. State ofplace ofsupply WEST BENGAL TDS applied YA.I
13. code T1.pe: serYice accounting / HSN 15. SAiHSN Code 9983
t4- 09 t7. Units 18. Applicable taxes inter state / Intra state
15. InYoice and tax ch details
l6.l Supply value 16.2 taxable value 16.3 collected value
17. code ofservice accounting 16.4 IGST Amount I9.6 IGST TDS
t,38,2401-
18. CGST Rate NA 16.5 CGST Amount I6.6. CGST TDS
NA
I9. U/SGST Rate NA I6.7 U/SGST I6.8 U/SGST TDS
Amount NA
(Signature of the apPlicant) Gtamp)

Assist Design Engineer (Wagon)
(RDso No RGS)
Lucknow 22601 I
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GSTIN - 19AABCT2592E1ZA LE9AI NAME - TEXMACO RTTL & ENGINEERING TTade Name. TEXMACO RAIL & ENGINEERINC]
LIMITED LTD.
n, - 2019-20 Retuln Period - August Status - Filed
Processed Records
07AADCt8140l1ZG ]OSHI KONOII(E TRANSPORT AND INFRASTRUCTURE PRTVATE UNlITED
Display/ Hide Colurnns: Records Per page , q

E
Invoice no, Invo ice Total invoice Total taxable Integrated Central State/ UT Cess Source Actions
da te value (<) value (t) Tax (t) tax (<) Tax (() (()
19/AW1929/A-
152
29/08/2079 3 ,67 ,7I ,240 .0O 3,11,68,000.00 56,10,240.00 0.00 0.00 0.00
/<\'.
W F
h
9.5
GSTIN . 19AAACT2592EIZA Legal Name - TEXI4ACO RAIL & ENGINEERINc Trade Nanre - IEX$,IACC RAIL 8 ENGINEERITJG
LlMlTED LTO.
FY 2 019- 20 Return Period - Auqust Status.FileC
Processed Records
06AA/ACT7966,R729 TCI SUPPLY CHAIN SOLUTION (A DIVISION OF TRANSPORT CORPORATION OF INDIA UMrlED)
Display/Hide Columns: Records per page ,

F;i
Involce no. Invoice Total invoace Total taxa ble Integrated Central State,/ UT Cess Source Actions
date value (t) value (<) Tax (r) tax (t) Tax (t) (r)
191AW1920/A-
136
20/08/2079 2,8t,64,7 t2.OO 2,s8,68,400.00 42,96,312.00 0,0 0 0.00 0.00
6(a\
Yrl'
iil+F
,l
-Tiade
GSNN.19AABCT2592E7ZA LEqAI NAMC - TEXI'4ACO RAIL & ENGINEERING Nanle - TTXI.lACO i,AIL &;NGINEERII'JG
LIMITED LTD,
F\ - 2020-27 ReLunl Period - February Status - Filed
BE}}E
Processed Records
20AAACS7062FAZJ STEEL AUTHORITY OF INDIA LTD, BOKARO STEEL PLANT

Records Per Page :
tr';r.l
Display/Hide colutnns: r0 Q
Invoice no. Involce Total invoiae Total taxable Integrated central State/ UT Cess Source Action s
date value (<) value (() Tax (r) tax (t) rax (<) (()
1g/AW2021/A-
13/02/2021 2,s7,07,6463a 2,17,86,141.00 39,21,505.38 0.00 0.00 0.00
174
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GSTIN - 19AABCT2592E1ZA Legal Name - TEXI'IACO RAIL & ENGINEERING TTaCe Nan.]e - TEXI'1AC. RAIL T Ei.JGINEERING
LIMITEO LTD.
F\ - 2021-22 Return Period - De(ember Status - FileC
Prooessed Records
24AACCN8633K1Z9 NAVKAR CORPORATION UMTTED Only numbers(&.9), dEraders(A-Z); Spi@ ind sp€dat draraetsu '
Dlsplay/Hide Columnsi Records Per Page :
rd
10
Invoice no. Invo ice Total invoice Total taxa ble Integrated central State/UT Cess Source Actions
d ate value (<) value (<) rax (r) tax (r) Tax (() (r)
t9/AW2722/A-
169
7si72/2027 2,31,53,960.00 1,96,22,000,00 3 s,31,960.00 0.0 0 0,00 0.0 0
I
.
bt -
GSTIN 19AABCT2592E7ZA Legal Name - TEXMACO RAIL & ENGINEERTNG TTad€ II.]me - TEXNIACo.AIL & FN(jINEERING
UMiTED LTO.
FY - 2018- 19 Return Perlod - Februaty Statlrs-Filed
Processed Records
07AACCC9910C1ZZ CONIAINER RAIL ROAD SERVICES PWLTD. Only nunibers(G9), dratacters(Az): sOe6e aiid sr€dal dlaradBlui
Display/Hide Colunrns: Records per page :
10
Invoice no. Invoice Total invoice Total taxable Inteqrated Central State/ UT Cess Source Actions
date va lue (t) value (t) Tax (t) tax (<) Tax (l) (()
1g,,/A\,y 1819/A-
328
27/02/2079 2,12,65,960.00 1,80,22,000.00 32,43,960.00 0.0 0 0.00 0.00
/JNN/;Xtt/<E -Cl
LL
mircl LOGtSTtCS
PURCHASE ORDTR
Supplie r Date :19-07-2019
Texmaco Rail & Engineerint timited P.O. No : JKTIPL/19-2Ol016
508, Surya Kiran Building , 19 Kasturba Gandhi Marg, GSTNO : 07AADCJ8140.J1ZG
New Delhi- 110001
I
5. No Quantity in Rate Per Waton

Item Description TotalArnount
(wagons) INR)
BCACBM Wagons-B design (One Rake contains 27 81 5,400.000.00 437,400.000.00
ons in 3 Lrnits plus 1BVCN4)
.J'r'4
SVCM Wagons 3 3,800,000.00 11.400,000.00

l 5 are Wagons { Des n B- 1A type and 4 g type 5 5 400,000.00 2') 000,000.0c
Total 69 475,800,000.00
RDSO Cha es 31,168,000.00
Grand Total s06, 000.00
4 DelleeryTerms:
oelivery period 12 rnonth5 for the lst Rake and subsequmt
Rake in 2 months intervrl
Other Terms and Conditlons:

i
1- GST charge5 shall be ertra as appiicabte
i2- The mentioned above are ROSO Charge!, De5rtn t-oan

iCharSes I0LC), lnipection Charees (lC) and Orawrng Approval I
lCharges (oAC). I
I
I
FreiSht charSes from the plant to delivery location to be
ll.
Jreimbursed at actual bv the buver.
I
j
r4- Above cost includes supply/tixing o, accessories like I

additional chock .ail, wheel chocks, loclinB tyrtem and
edgeEard/ door protection. I
- Allother terms shall

Total 506,968,000.00
lndian Rupees: Fifty Crore Sixty Nine Lacs Sixty Eight Thousand Only
ot
\gvi- (
horised SiBnatory
JOS}II KONOIKE TRANSPORT ANO INFRASTRUCTURE PW. LTD.

Rogd.: M26. Lor,re. Grcund Ftoo.. MitrXet 8oc{ Gre3ref KaEsh-lt. New OeIli - 1tOO4a.
Co.D.: M69. 2rd Floor. Market Bloct. &eaier t(ailash-ll. Nel,, D€lN - 110048
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Tr.nspor. Corpoi.lioo of lndia L.d.

Corporarc Ofi.. . icl FIlJie. 59 lr{tit A.!r 561,r ,2 ClJrt o.- | 1l ifl i. , ri,
n,)i }r rry}a r*z tJ 1,, '
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Retd. Omcc :;hi tl.]t 6 i lol. I .,t.I ?;.in!! ib.x Alhoka a\oof$r a1'J-.i:-^ 5 P Pr;:d,9:(AJ.r'5a:: -qirl iti i
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Projects Divrsron
Purchase Order Bokaro Steel Plant
Bokaro St€el City-827001
(DomesUc)
Jharkhano, lNDlA.
WEBi www.sail-co.in
TO: Copy To :
TEXI\4ACO RAIL & ENGINEERING LII.,4ITED
BELGHARIA
KOLKATA-7OOO56
West Eengal,lndia
Ph.03325691500
Your i4SME Sialusi OTHERS
Ship to Address : (unless ln He.d€r Text) Reference o, cluotation

Assistant General Manager (Stores) Bid No.- N/A Bid Submission No N/A
Bokaro Steel Plant- Otn No. - N/A Date: N/A
Bokaro Steel City-827001, Jharkhand, lndia Conkact Number: N/A Date: N/A
F ax: +91 -06542-2401 851240227
Pur Gro / File lContact Person
.loz l dpwrs
lsuneeereurnuuoeee lMob: lemne: lEmair
PO Value:1086.638,454 00 Currency: INR ( lndian Rupee )
PO Value Text
Oear Sir.
Please ar.ange to supply lhe material detailed below in acclrdance with your offer. subject to the terms and conditions,
instructions specifled here in read along with general conditions of contract SAIUP1 .
lmportant: Timely delivery is essence oflhe contracl
Teams and Conditions
Price Term Fixed Mode ofTransport :RAl Rail
Payment Term Unloading Responsibility :Vendor
by
lnspection Handled :PDI-BSL Thrrd Party&FRlat BSL
Misc Charges :0.00 lnspection Place :As per OS
PayingAuthority :PROJECT FINANCE Security deposit Amolrnt r0 00
Oelivery/lncoterm ]FDE BKEY (Ernpty yard BSL SER)
LD Applicability :YES PBG Amount :122.120,599.80
LD Period Steps :7-Days to
PBG Validity up :24.04.2024
LO Period Percentage :0.50% by
Transport ananged :VENDOR
LD Ceiling :'10.00o/o lnsuranceTerm :ARRANGED BY VENDOR
Document to submitted along with malerial supply: Oocument to be submitted along with bill of payment
Other Chargos:
Not Applicable
Invoicing Party / Paymenl to be made to- 1000076708 YourV€dor Cod€/GST No 1000075708/19AABCT2592ElZA

TEXMACO RAIL & ENGINEERING LIMITED
ANNEXURE:
General Terms and conditions
lnspection Plan
n3pocton PoLPo-d6parch rhEF.ir4, FRrFhal R.cotpt h!p.(r'on. srFsrase h6p.cum. For SAlUBokaro Steel Plant
:ayi6t POO.Preot ot Dispaldr, GR-coods R@td, Lc{dtn ot Crc.Xr.CAi}€3h .Caist O@lM!
LSC{.n ol Shon C.sdl. (whqe n.l d|.ati6.ted. P.ymat wil b. by Cheqle o..hdru& .dd.)
t
)6r'very rerm' FaSFD. oer,vcryro BSL Siq. rl BsC y. FOS - Fo. bisp.d,ino Sbloi FdE - FOa OESTII.I^TTOî.
( orber dolivo.y tems as po, lncolenns ) SURAPANENI ANUDEEP
Pirn' Oare.22 r0.2020 (r\.5ru ot the oer,o! ot16rl3.s on lhe dare or p.hl ot r.nB doq.6ml).
SAII R!GIS'EREO OFFICF,ISPAI AHAVAN, LOOHI ROAO, NEW OELHI. I1OOO3, I,IOIA WEA Page l o{4
ffi
Ir Protocts Drvrsion
Purchase Order
T
6>-
i:"rsarr"l
(Domestic)
Eokaro Stccl Planl
Eokaro Slcel Cily-827CC1
Jharkhand, lNDlA.
WEB www.sailco in
SL NO Male.ial Ouanlr Unrt Crtr DrscoL/nt Net Value

0001 8899990000075 362.000 2 959 266.00 INR 0.00 07 1 .254 292 .AO
Material Description: BOGIE OPEN WAGON TYPE BOXNHL
Tax Description:IGST 12% ITC
Delivery Ouanlity : 362.000 BY Date : 31.10.2421
Vendor Maleriel Number'
Te.ms and Condltions (llem):

F.t per unil Actual 10,121.00 INR Per 1 each
lospection Plan Number: 1 lnspection Plan Version:0000'l
Material Specificatlon:
BOGIE OPEN WAGON TYPE- EOXNHL
SL,NO
00
Material
8899990000075
Qua
6.000
ffint Net Value
E 2,564 027.00 I rrun c.00 384 162.00
Material Descriptioni BRAKE VAN
Tax Description:IGST 12olo ITC
Delivery Quantity : 6.000 BY Date 31.10.2021
Vendor Malenal Number.
Terms and Conditions (ltem):

Fn per unit Actual 10,017.00 INR per l each
lnspection Plan Number: 'l lnspection Plan Version:
Mate.ial Specitication:
BRAKE VAN
Other Terms and Condition Applicable To all ltems
HEADER TEXT :
Supply of 6 rakes of BOXNHL wagons lor Bokaro Steel Plant (BSL)
As per OS No. CET/o1/BH/4655/OS/ ME/01/R=2 Dec 2019 (os) and Corrigendum to OS, Jan2O2O.
The project shall be implemented within a period of twelve months from the date ot issue of LOA up to
commissioning. This twelve month period is indusive of approval of any prototype, if so required-
The contractor shall complele the delivery of rakes (comprising of wagons. spares wagons & brake van) to lhe
delivery points (as mentioned in clause no. 2.2.4) within 11 months from lhe dale of issue of LOA.
Liquidated Dama_ges: Laquidated Damages (LD) shall be applicable as per clause given in the General Conditions ol
Contracl of this RFO as under: a)Liquidated Damages shall be appli.able for bae delivery of each slandard rak€
and/or spare wagons beyond 11 months lrom the date ol Letter of Acceplance (LOA)' b) ln case of supply of
standard rakes (with or wilhout spare wagons). the dale of rec,eipt (as per lndian Railways) of each rake ;t'the
delivery point given- in Ordering Specilications shall be considered for purpose of levying LD. LO strall Oe applicable
on the basic price for each standard rake (considering the price of wagons and brake tan tn a rake excluding GS'l
and transportation costs). c) ln case spare wagons are dispatched seplrately, the date of Raih^/ay Receipl oflpare
wagons at the dispatch point shall be considered for purpose of levying LD. LD shall be applicable on the basic
pnce ,0. each spare wagon (excluding GST)'
Supplies beyond. Delivery Schedule- Liquid€ted Damages Clauseiln case of placement of Purchase Order (PO)
subsequent to this tender, lhe supplier shall adhere to atiDulated delivery schedule indicated in the PO. Shoutd'the
Supplier lail lo deliver lhe stores or any consignmenl thereof withi[ the period prescribed for such deltvery,
concerned SAIL Plant shall be entitled at his option, to the following: a) liquid;bd Da;nages: ln event of supply n6t
being effected within the conkaclual delivery schedule Liquidated Dimige! @0.5% per rieek or parl thereoi, nbt by
way of penalty, for the undelivered portiod of the value of the Stores-(ea;h Rakd in this casi; without tixes d
frerght, subjecl to maximum of 10%, is recoverable from the Supplier, wilLout prejudrce lo the righis of Purchaser to
procure the balance Stores at the risk and cost ol the suppfier. The Daymen[ oideduclion of ;uch damaoes shall
not relieve the Supplier from the contractual obligationd to compleie'the supply or balance portion ttr'eiiot is
stipulated in the contract. GsT shall be applicable on LD and sh; oe recoviieit for which ta:i invoic€;hali be
isslJed by concerned SAIL Plant. b) To procure lhe Stores from allernate sources at the risk and cost oflhe suoDlter
c) I o le.mrnate the cukact withoul any financial repercussions on either side'
For SAlUBokaro Steel Plant
SURAPANENI ANUDEEP
Pa o
th. date or pid or lnis do@honr).
oaEi22.10.2O20{Name of lho Oerl'trg O,rEer i3 a!
SAIL REGISTEREO OFFICE .ISPAI6HAVAN. LODHI ROAO, NEW OELHI. 1 10m3, NOIA. WEB : ww.rart co.i. Page 2 ol4
@.n
l.
I
{} ] Purchase Order
(Domestic)
Projects Division
Bokaro Steel PIant
Bokaro Steel City-827C01
rfusarLl I
Jharkhand, lNDlA.
WEB: wv v.sail-co.in
Paymenl Terms: Payment shall be released by individual SAIL Plant as under: .i) SAIL plant shall .eimburse
of all
paymerrls made
.
by the Suppfier lo RDSO for r1sys6,"n1 ctearahce/speed cerlrl,cate aoorovat o,
or enrs, design loan, inspeclron and teslrng charges (whichever' is applcableJ at Sitrars
awrngs/docurn
prod,uclion of originar receipt or noterized copy or recerpr re-gardinf payin"ni
mro. ov rliJ s-rppr,il tt n-osij. r".
reimDursemenr, the bidder sharr raise_GS-] rnvorce to SAIL plant fo; such amounl (witirout
".
Ra;lways) w,th applicabte rate ot cST Such p"y.ents -CSii."rfi-o" coniide.na GSr
jjtrliJ;;;;j;; dS;;r,:;;;J,ro
oaro
payrrenrs. b) on dispalch ot a slandarc rake lrialons ptui1\,^/ttt,our
orate vinl
'sEr;;il;;;;;;;,;" ,IJJiji"
vans comprising a rake atong wrth 100o/. ot its tra;sponaron cosrs
thiutage ir,i,s"i)l"j i66"/" "l'r'0"", ;:";d
"r dSi-;"ii
:S^:iP^TyS:jI
(HATLWAY RLCEIPT)Ell,rlg:g *1ll RDSo's tnspect,on cerrincater ordpircn'rvr"-*;i;|i;;;i;i;""iil'oilplti
of the rake rrom rndian Raih,,/ays Any payments made by sA,L piant towardi 1.",n10ri..'..nr
o{,R D-so,cha r ges sharr be adiusred fiom tne a8% pi<igressivE p'rirn"rt.iri^r
iare tto paymeni on oi"pir"r, oip"n
made. c) On dispatch of spare wagons, 88% d, ihe basic price of wag'oni ,ionq *ith'i
;:l-"^-tl9L,.b"
transoonatron cosls (hauleoc d6;7,-bi,i"
r:h2roes). and 100o/o cST shall be paid on submissioi of uilf jiono *iii-nb5ot
lnspecrion cerliricate/ oispa"tch l,'efio iin originarj-a"a p."itr ii"iJi""r,-iRALwiv
lndian Raih,vays. d) Fo, standard rakes. the bilante e;/, oi tie 0"5i"'ori".ir rn. *...-.-.
HLaEE;ti;; i'h" il";""il;
paid against submission ot Commissioning Certiticate of eac*r "-a'r,."1.-".;-""'"i"i,"i-
iake
12% of the basic price of the wagons shart-ue paro againsfsuo;isaidfL'.riii"iri;"l"f?id;"-.;;il;,;#
;iG bomil,r.ioni,ig
;;il;;
i".iii,Ai" i,; ;,ts;r).'
oual'ty Tesl and-ln-spection l)lnternal Quality control Brdder has lo appoint at his own
conlrol agency (TPOCA) of iaternalronal repuie selected from ti,e iianllno panef cost a thrrd pady qJa'rty
of Oct eairr iacrtiiv;; ;;;;.
bas,s.ro p,ovide quatiri conrrol for boughr ouri if ;oi;" l-n"-p;;i;;'fy iibso] lr-at*?i!"'iljli.,".:
quatrty controt reportslf nre TpaCA wiiLe i;iî;; ;i the time of nOSO ;ilEillr
:,f
w rY":'^r1"..-S]:9_"
oe rree ro carrv our s00t insoections to verify the eflecliveness of rpocA at ,"speiiio.n. AOSb
process. The anv poi;t i; Ihe'.i^rraitr,rq
derailed guidetine in rhis resard_m5y be
therr componenrs sharr be rnspecred by RDSO a; per
;l;;!"di;;;hiiso:')iHt i;5;;i;;;]"dffi"#'J#t
Roso praltice.-ti-o*ever,
Emproyer- rese.e" ir,eliqni or
rnspecl,on at manufacture/s oremises in addition tb tnspectioi
requireo, shatt be manufacrurdd ano got cteireo frori
by RDSO. sl rr," piirtc,ivpe
iiii;;;;"Jd';;;;rales *"it*"iit
or RDSo. 4) rnspecrron of"i"Li
maior
assemblies and finished waoons/brak'e vans striii of
Lucknow or his nominee_
;;;; b;ii';F;ffie
o;ieito,.-on. {bsoi;;;;i
Nj;;:;
The goods shall be covered under comprehensive insurance from loadrng poinl
to delNery po,nts and lur.ther L]!to
commtssroning as per contract. which shall oe unoli irre-sco[e orlnE
responsible for the receipt or wagons.and urake vans.up to oei]uery fioo"r. rnu o"
"6nir"li6r-"n"li
doinr in good conditio;;;; i6".li.ir"]î;
"or'"i,
thereof No documents are requrre,-d to be suumineO Uy ttri tiaG io-tulr,6i ii.,u,n.rr.rn." pot,cy.
SAIL plant shall not make any paymenl whatsoeve. separately for insurance charges
conlraclor shatt be responsible for makrng.good.for any tossl oimig;J under any circumstances. The
Jef,cienEies for *ppi"; 6 i;;;;i;i ;;;
commissionrng rhereafter. rn case of ani6sv oamig6s/ d;ni[no"ei, 'tiJ'Lioou,
rrerghl paid (on DDP basis) for the samqand en.ure iucces"tui Jr,,"rr J,i'"'"s;fr; i;riJ;,";ii
contract
co,iiiiiiLnrng wirhin tnl iJii"iiiiiliii,
"ri,ipr"i[-"
The contraclor shall submit perFormance Bank Guarantee per given formal wilhin 30 days of issue of purchase
.as
Order by the concerned SAIL Steel plant for 10% of the total order value (lotal order valJe including GST) for a
period valid till end ot Guarantee pe.iod (as given in the CET's
Ordering Specification) plus three rionlhs clarm
eriod'
lmportant lnformation of Bokaro Steel plant :
BrlIng Address :AGM( pROJECT FTNANCE).
SAlUBokaro Steet plant, Bokaro SteelCity - 82700.1, Jharkhand. lndia-
PAN No ; AAAcsTo62F csr Ho , zoa,lreC-i7odih2]
Engineer lncharge:VtNAy KUMAR. pROJECTIStNTER
For SAluElokaro Steel Ptant
SURAPANENI ANUDEEP
oara.22 t0 2020 {N.me
or lhis doqrmei'll
SAIL FEGISTEFED OFFIC€ I LODHI ROAD, NEW OELH I- 1jOOO3,lNot/i
L7
T
6){i{
Purchase Order
(Domest c)
Projects Oivision
Boka.o Sleel Plenl
Bokaro Sleel Cily-827001
Jharkhand INDIA
WEB www sail co rn
Items: 2
INSPECTION PLAN
lnspection Plan No iI
lnspection Plan Version : O0OOI
I
Stage Inspectlon lndigenous Text :
waived
PreDispatch lnspection lndigenous Texl
PreDispatch lnspection lmporl Texl :

waived
Final Receipt lnspection Text :
RECEIPT INSPECTION
1. VISUAL INSPECTION
2. VERIFIACTION OF DOCS
QAP and Oocuments to be Submitted:

Documents to be sirbmitted:
1,GC
lnspectaon Other Text:
1 BSL RESERVES THE RIGHT IO CONDUCI INSPECTION AT ANY STAGE PRIOR TO
DESPATCH, IRRESEPECTIVE OF INSPECTION CLAUSE GIVEN IN THE PO.
2. ALL IEST REPORTS / DOCUMENTS MENTIONEO IN PO HAVE TO BE SUBMITTED IN
ADDITION TO THE DOCUMENTS MENNONED tN INSPECTION PI.AN ALONG WITH THE
MATERIAL OR WHENEVER ASKEO FOR.
3, CLEAR, VISIBLE IDENTIFICATION MARK (M) OF THE SUPPLIER /
MANUFACTURER HAS TO BE GIVEN ON THE MATERIAI AND IT I-I,AS TO BE ENCIRCLED
FAILING WHICH THE MATERIAL MAY BE REJECTEO. THE DETAILS OFTHE'1M'
<(>&<)> ITS LOCATION ON THE MATERIAL HAS TO BE CLEARLY MENTIONED IN THE
INVOICE / CHALI.AN / PACKING LIST
General lext :
GST related Tefms & Conditions:
l. Vendor/Supplrer/Contractor ts requrred to pass on the bsnefit ansing out of introducuon ol GST. rnctuding seamless
llow of lnput Tax Credrt, reduction in Tax Rate on inputs as well as linal g6ods by way of reduction ot pnce Aclordtngly,
for sLlpplies made under GST. the Vendor/Supplior/Contractor shoutO co-nRrm thit Oenefit of lrwer costs has been paiied
on.to SAIL-BSL by way of lower prices/taxos and also provide dgtarls of the salne - as applcable. SAIL-BSL reserves the
nghl to examhe such details about costs ol inputs/input services of the Vendor/Supplieria onlractor lo ensure that
the
intendeo benefits ot GST have been passed on to SAIL-gSL.
2' . vendor/Suppler/Contractor shall avail and pass on fle benetits and concesstons provided in the transitional
provisions of the Goods and SeMces Tax Law with respect to the supplies.
3. Vendor/Supplier/Contractor shall avail the most beneficial notif;tons, abatements. exemptions etc ifany.as
applicable lor lhe supplies urder the Goods and SeMce Tax
4. For lhe purpose of the above mentioned requirements. the Vendor shall provide necessary documents as rnay be
necessary and shall atlow inspection of the same to SAIL-BSL.
5 For the purpose of cofitracts/agreement h€ving.pric€s inclusive of taxes & duties, it is agreed betvr'een the parties
-. rl, there are any new taxes,
that duties or levies including but not limited to proposed Goods a;d Service Tax introduced
durlng the tenure of this contracuagreement bylhe ceniral/State GovernmLnt-& Locd nuttoritiei, iuJ ne* iriu",
ouues or levres become payable then an equitable adjustment on accounl of increase/decrease in "nj the net amount of such
oures, {axes (r.e the amounl or taxes/duties payable minus eligible c.edit of taxes/duties paid on input
services/inpuUcapital goods) in the cont act suni shall be madjwhich shall be s;biect to the orodu;ton of documentarv
proof by the vendor/supplier/contractor.-Vondor/Supplier/contractor agrees
cti
to do'ali thin!Jri"irimrirJ r" pl."r,a,"g
g1_"th"',99lymentation as per GST lar/,r' retitihg to the above s-uppty. paynent of-taxes. Umety fiting ot vat"rd
I:,,=
slatulory rlyl:.for ihe tax period and on the Goods and Service Tax portai eic.'that may b€ necess;ry to;atch the
|nvorce on GS I N common portal and enable SAIL-BSL to daim input tax credit in
relatio; to any ST paiable under this
ot any supply under this Agreemenr Vendor/Supprlildonraaor stra harnGiri rr;gh csr
comprrance !l:l
19:1:i:ll ratingl..ro":t
kack record at any qiven Doint of lime
Service Location : IRAFFIC Engg-in-Chanrge: VINAy KUMAR

Executing Ageocy: EZ003M CLC Requirement: NO
For SAlUBokaro Steel Plant
SURAPANENI ANUDEEP
are:22.r 0.2020 (Name ot the o€sti.o
EGrsiEREo oFFtcE tspAT BHAV AN, LOOHI ROAD, NEW OELH Iolt\lsd@m.nll
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Corp3.etaOff€e
CoAral.c? Rni Rar., S.ryi..r
,rop€.!y No.Il
secord Floot DLt To*ei B,
J.(Jd. Ne\! oeih; - llC 025
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E -91 114701 1112
dflrorldintermoddl-com
Contriner Rail Road Scrvices Private Llmited flef r OPflCRR5/0OV201819 drted 7GJar,l9
2 floot Property no.210, DLF TOWEi - 8,
lasola, Ne\ / Delhl- 110025
65TlN : 07AACCC9910C1Z
rl
To: Mr A.(.sinha / Mr Murali
Texmaco Rail & Englneering Lfd. Agarpara wo*s, eeeharia. lGkata - 700056
oear Mr Sinha,
Subiect: PUrcha se order for suoolv ol 12 BLC rakes
Based on RFQ documents floated via our portal 'Buyworld' and our subiequeot discussions at our
site as well as your factory.
we are pleased to confirm this order on your company based on flnaloffer submlted on ltne oo 21'r Dec,l8- we
are pleased I
place our orders s order is for 12 raies of 8Lc type (whlch would incjude 45 BtrM type A/B wagons
a nd 1 BvcM watoo a5 per
approved RDSO deslgn) on the following terms and conditions.
Price: The Ex-Works Easic cost ot each rake 1512.66.00,000 Rs.Ihis excludes GST, RDSO desBn,/approval charge and
haulate charges. Total cost of 12 rdker.vrould bc 15I,92,0OOOO/ Rs .
vment Ierms: 20% of the contrdct varue excludint RDso cha4es as rntirest free advance
shall be paid against bank
guaftlntee of equivaleol arnount, 70% of the total order valuE exduding
RDSO ch.rges etc. shall b€ pald by the Buyer to the
Seller against dlspatch memo (DM) to be issued by Bo5o and rhe remaifling ten percent
{10%) of the lnvoice price of each Rak
shall be payable within a perlod of ten (10) days of the joint execution oI the commissioning
ceftiflcrte, and Buye/s receipl ot i
the Performance Eank Guarantee as security for the performancc ofscller', warranty obligatioos
hereunder.
Taxes anqlDutles : Shall be paid extra a5 applicEble at the time of jupply.
Desie n and consultancv charres would be pald by ur directly to RDSO but T€xmaco would tiaise the same.
ln5Dection i The wagons lhall be inspected by RDso for which the

charges shall be lo our account. Texmaco will be responsibl(
for all co-ordination with RDso incruding the Mou and aI insp€ction
it no addhionar cosl
DelivcrY tlme: oeliverY of these rakes would be as per your submission
i.e. flr5t rake after 5 months po5t date of adrdnce
payment and then 2 rakes per month.
y[ar?ntY ; Texmaco shnll stand warantY for material and workmanship i

for 30 months from the date of dispatch. 1
w
!iouidated damasc for deL,i For any delay in delivery
of wagons other than for reasons arlslng
0f0.5% per week shall be deducted up to out of force majeure, a penart
a maxlmum of lO% value of th€ undeliyered
rake.
Painti..: Texmaco wlllprovlde u5 r
paintinB manufacl!re15 for our decidins
wasons and for our L*o," * "t'proved the cotour of th,
"*r"5lti;l;::tl::"t
Additional reouirement : we would al5o need rafe provlion for providinS
Gps trac*er along with powersupply. fu discussed
has to be safe and pilferaSe shourd i
be avoided. we are at o opttn ofinstarin' camera on SvcM wagon
".60ang
Additionar ootioni Dp worrd <an prre orda, of 3 morc rak6 by 31r Apdr,19.t,arre
pdce rf ,"qurr€d by o..rr busrness.
Name : Devang Mantodi (Director
\c..zhlJ a, W.l*
ltls Tqr r.1 LW
Wiine5s "ô,a
(p*
Name ; pushpkumar Maurlra ( Reglonal
Head of procur€ment)
il 2
I)NNLNRE -H
xt,
?"'i,"?H['"[t"f'J$"^''i'
Dated: 30 05 2022
New Delhl'110001 '
No. 2022lRS(l)t9s4/160/1893
Enqg' Ltd''
Mls. Texmaco Rail &
Belqharia,
Koliara'700056'
'-l
1s
Total Vatue:l
Hundred and 7615 ,17,59,433t-
Fifteen C ro ie eventeen Six
Hundred and Lakh Fifty Nine Th ousand
Thtrty fhree Four
.:This is inclusive of GST
2.1 Materlal re qlirement @ 1S%
the table b elow: for B
-l'/
I
5.O
ti
7E
(vii) On receipt of above jnf
advise the o*;;,; j;;;or.ation from Srarion t4aster, DRM (Mech) wourd
t .yltimate consisnee) and atr concerneo or
"ring
w"gon A/rrr;f;ulur" rnto
"*"p,;j'r;;"I-',v,!L" the system the wagons supptieo
"t oy lrr-e
6.0 Deti VE S h du le
earliest as per
contrac ts.
the ;",,."*ixn'!","'#:TJ:,;:1;,l"r".Jt::;.J;::?T:il:
SN o uantity Delivery
to be period
supplied tlpto
Nos
3345 28 n) 2023
3345
3 344 3 1 0 8 .20 24
3344 28 02 202 5
3344 3 1 .0 8 2
This contract is rseverable
conlract
6.1
clause ,12 ot
ln the ey9
7A
1O.0 Term s of oav ment:
(a) 90% payment of the cost at Col. 6 pata 2 ol the contract will be made on the
submission of a bill supported by lnspection Certificate marked 'COpy FOR
PAYMENT" from RDSO and on proof of delivery.
(b) 90% payment of cost in respect of the p rototyp e will be made on the submission
of bills supported by lnspection Certificate and an
form as per Annexure-ll for its safe custody for the
(c) Bill for the balance 10% of the cost will be paid on the submission by the
Contractor duly supported by a certilicate b y the concerned authority in Divisional
Railway Manager (DRM) oflice of the receiving Railway on beh'alf of ultimate
consig nee that the wagons have been received in complete and
conditi ons as mentioned in clause 5-1(vii)
subsequent month for
'10.1 Bank Details of .the firm

:
(a) Name of Bank - State Bank of tndja

(b) Bank:Accounf nJmOer
-eZt,t ZOSO'Slb
(c) IFSC code - SB|N0OO75O,
11:0 N AND
the,order ren ce
13.0 cH
ING TYP E
?t
lhe right SE
q uanlities
i o chan s e type-wi se ON M1 N HEO RDE R Railway
for diffe wagon mixina conlracl by reserve S
ordered q uantity Tenl wa gons. Such variali on variation in ordered
would be ii mited to
would b e done for the agon wilhio Ihe tot al 30 % ol the
tor the parlicu,ar conlracl val ua. No
100 wa lYPe of wa gons such varialion
9ons. where the order size
is I ess than
14.0
U
(Rup ees T The
Two Hund red
Seve n Hundre Twe nty
d Eig hly Th ree
has furn ished o
the fo Ilowing:
'Sta te 8a nk of
dia iaim
.2023 3r, 05
:202
30 .11 .2024
31.05 :?024
le
5
l6=
As and
16.0 )
1B
notice must be given to the inspecting Authority to enable lhem tc arrange
inspection.
16.3 Prototype wagons, wherever required, should be manufactured and got cleared
from the concerned directorates of ROSO.
16.4 The cost of test at Government Test House or other institutions will be to
conlractor's account.
16.5 Each wagon going out of manufacturing facility against thisiiontract shatl be
rated by RDSO against an objective Ouality Score Sheet after. completion of
regular inspection. Maximum score will be 100 and the actual score achieved by
a wagon will be maintained by RDSO inspeclion,wing and painted on the end
wall oF wagon by the manufacturer.
Each month, an overall average monthly quality score for each manufacturer
across all his works will be calculated by RDSO and deta ileC sdore sheets will be
submitted to Railway Board on monthiy basis. This wil lbe P'ijlicable only for
wagons manufactured against Railway orders.
17 .0 ENT AND MAIN E,OF.,ACCOU

Para 9.0 will maintain a :arange all
and 12 o[ Gen eral Con ntract.
1 8.0 coNotTroN .:,1 The

Conditions & Special rCo
encloied (Ann
contract and te
t.
77
No
New Delh t-1f 0001, DateJ: 3O.OS.2O2Z
copy
1)
2)
3)
'i
9,)
,i
COMPOSITE MATER|aL ANo WAGE ESCALATTON OLAUSE for

,.',:-THff
o$Lr itran 5S wafo'ira .l.ii
BOBRNHSM2 and BCNA Wagons - BASE MONffi Fo;b., ZO2Z. l;,,,,..,r,1.,i" :
: .i..,-
.
I t'
t_ The increase/ decrease in the price of wagons (ofp n r !#Otl d

be governed by the following escalation'formula::
P1= (p0-4Tp0) x (25 + 8.75x9!+.41.ASi' ,
1oo co ' uso,

Where,
P1 = Escalated/ de-escalated price
C1 = The index number of whole sale

Base 2011-'t?
compiled by Economic Adviser to
prior to the call for: inspection
in November, 2017 the
..,.:-t
WPI for 'Castings' appticablb for iire Baie

month.
MS, =
months prior to the

inspection in
applicable,
MS" =
Lr = All
f
YI
;1
:,T,,,
AN N EXU
GOVERNMENT OF INDIA
MINISTRY OF.RAILWAYS
(RAILWAY BOARD)
lndian Railwavs Gen eral Cond ition s of Con.trac t for the

Man ufa PIV
of Wa qons
1.0 Through these conditions the terms:
(r) 'The Work" includes

preparation
(ir) The "lnspection Officed

by the President li5f
deputies of the
contract
t) t)
'-\,
(a) The contractor shall not sublet (otherwise than that which may be customary in
the trade concerned) tr.n"ter, a"Sgn or otherwise part with dir€ctly or indirectly'
to any person whatsoever $'is coninJ oi parl thereof, withotit the previous
written permission of the President of lndia. "ny
(b) The contractor shall be entirely resp onsible for the work executed' bY the s
contractor, if any, to the entire satisfa ction of the lnsPecting Officer a d for
timely execution of the contract in all respects. , r:a
5,0 CONTRACTOR'S RESPONSIBiLITIES:
The contraclor shall be solely responsible for the execution of the'contract ln

respect in accordance with the conditions ol cbntract notwithstanding any
or
by the,lnspecting Officer.
6.0 INDEMNITY:
The contractor
claims which
right protected registralion
that-in
desig n
the contractor
expense,
arise therefrom.
7.0 DRAWING :
Drawing,
8.0
.1,
)
\ ,
be put to incur or sustain b reason

v of the termination me n
notice shall be grven to the contractor f the con tract days
expiry of the stip ulated date is
o f delivery or the exten sion e the
the
8.1 FAt LURE A ND TE RMIN
ATI ON
9.0
9.1
Y II
] . ANNEXURE.IA
SPECIAL CONDITIONS OF CONT RACT FO MAN FAC TURE OF
U AGONS
1, FREE SUPP LY ITEMS No,free suppl y items will be pfovided to the fl
against the subject con tract,' Steeli CTRBs and Wheel Sets will be
purchased by the firm as
ng conditions :
contracting firm from RD SO, app-f gveq

DSO/Lucknow, Do dvid ence
ction of wagons;,,
(b)
(c)
.fi\rutxtrre - u l.-/4"
DGGI/INV/GST -gr-
/1880/ |OZ?-CT E-O/O PT ADG-DGGI-ZU.KOLKAIA 3018
t, 1 \6Ca78 /ZO2 !
4< DIRECTORATE GENERAL OF GOODS 6L
SERVICES TAX TNTELLIGENCE

ifl-{iailqETfttqrdq KOLKATA ZONAL UNIT
oiourrr'iavqP+E 4/2 KARAYA ROAD, KOLXATA.TOO O17
Y / loTrqr+g.qiatrrrdl -
TELEPIIONE-2289- 19S9,2283-357 1,
\eo o o 1\9 FA](-2289- 1958 / 2289- r977
mla.nctttqt. ft-m, dggi-kzu-l, gov.in
I ? 4 \?\\c
T)r r.r - 202-Io6DEEOOOOO Bl338B SoJt€- o9 (J6 2023
To.
I'[/s Texmirco Rail & Engincering Limited( l9AABCT259?ELZA!

Bulghan.r, Belgharia, Belgharia,
North Ts'cntJ' Four Parganas,
\\'cst Bengal, 7OU056.
Sir.
Sub: Submlssion of the sate detalls of the wagons and other
goorts/services, lf any, to the Indian Railway along with copy of the GST
invoices for the perlod July,2Ol7 to March'2023'reg
Yr,u are requested to sul)mit lhe sale dctailslSaie l,erlgcr i:r IcspeeL rrl Indian
Iarl ..r1
lbr sr:cs ot thl' rvagons anrl other goods/serviccs, if art1. ltlong tvtllr cr'rpv 'r[ thc
GST rnroicr:s f...,r thc 1:eriocl Jull-2OI7 tu }larch-2023 r'.'rthir 7 tl.r1.s' irrnt' rn recctpt of
thls:ctlcr.
You arc also rcqucsted to submit thc dctails of ITC Ledgcr irn<l dctails ol.thc (iST
rn\'.)r(es r,'ceivL.rl from IIDSO for ttre period July,'2O17 to March-2023 ryithirr 7 davs'
tir:re Dn receipt (,f tllis letter.
-Illls lsttqr is issuecl wilh the approt al r..rf Additionrrl Dircctor Gencral, DOGI,
tu.L.
t
?A Y,it,rs Jiu t hll.l ll\
lr Signod by Pulak Kumar
Patra
(**k S
Et*Iotsd$2mrnfd:bz\)
eis6n Oqgrglrsd c ( )fficer
*1-^ e+ DCiGI. Kolkata Zc-rnal l. rr r:
---'
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I -7,,\,':(:'
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ToxmEco RailA Enoinae.ino ttd
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BTROAD SUKCHAR, KOTKATA -7OOO1 5 201 SrRS(,)/954/1 16n 849
WEST AENGAL 1a 12 2019
GSTIN 194 ABCT 2592124 OWN WHEET
AABCT25912A
CtN NO 1 29261W81996P1C087404
033-2511 2.,56t 1 2021 1631 1 631 /1682/2544-8126- RFJ C NoIs No
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SUKCHAR, KOLKATA.TOOOl5 201URS(t)rgs{/! 16/1849
WEST BENGAL 1812 2019
AABCTz39I2A
CIN NO 12926tW81 99APLCOE7404
033-25,41 2456/1202/163/1631h6a2/2544 8126
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NOS wR 220821rrE56, 22082rr1863, 22od21\1917.220A21\1921 22082111931 22032111955
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ATROAD SUXCHAR KOL(ATA 7OOO15 30

WEST BENGAT 2018tRS(t)/954h 15/1 849
GSTIN t9A ABCT 2592i2A 18.12 2019
AAACT25912A OWN WHEEL
CIN NO 129261W8t 99ePLCO67404
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iJisTi{j( 1 :{()R] tI J.i I)AIiGANAS
IN THtr HIGH COURT AT CALCUTTA

APPELLATE SIDE
24sqT
W.P.A No.
>Lq f 2024
In the matter of:
An applicatiol,r' under Article 226 of the

. -And-
ln the matter ol
M/s. Texmaco Raii & Engineering

Limited
... [)etitioner
-versus-
The Additional Director, Director
General of Goods & Services (DGGI)
Kolkata Zonal Unit, Kolkata & Ors.
...Respondents
WRIT PETITION
Ms. Alisha Das, Advocate

C/O - Mr. Avra Mazurnder, Advocate
High Court, Calcutta
7C, Kiran Shankar Roy Road,
Kolkata -70000 I
Mobile No.: 8240797229
Email ID: adv.alisha.davllgmaii.com
Enrolment No.: F/ 1664/15O412021

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ry

DISTRIC'I' : NoR1'H 24-PARGANAS

IN THE HIGH COURT AT CALCUT"TA

The Additional Director, Director General of Goods & Services

Ms. Alisha Das

of the CGST Act

CONSTITUTIONAL WRIT JURISDICTION

M/ s. Texmaco Rail & Engineering

The Additional Director, Directorate

Alisha Das, Advocate

CONSTITUTIONAL WRIT JURISDICTION

w.P.A. NO. oF 2024

In the matter of:

An application under Article 226 of lbe

The Additional Director, Directorate

I List of Dates l- iii

5 P/2 A copy of the summons dated November 29, j2_.911

5 Pl3 A copy of the letter dated December Oq , 2022 0-< - q-',+

dated July 12, 2024 issued by Respondent No'l

15 P 111 A copy of the imPugned summary o f show cause rn

CONSTITUTIONAL WRIT JURISDICT]ON

w.P.A. NO. oF 2024

In the matter of:

An application under Article 226 of t}:,e

M/s. Texmaco Rail & Engineering

The Additional Director, Directorate

October 12, 2022 Respondent No. 1 issued a summons to the Petitioner

appeared before the Respondent No. 1 and his statement

r-' Petitioner submitted all the supporting

cause in FORM GST DRC-01

CONSTITUTIONAL WRIT J URISDIC'IION

w.P.A. NO. oF 2024

An application under Article 226 of the

In the matter of:

M/ s. Texmaco Rail & Engineering

The Additional Director, Directorate

POINTS OF LAW INVOLVED

IV. Whether Respondent No.1 failed to establish any charges of fraud or

Whether legal principle that if a show cause notice

VI Whether case the impugned show cause cum demand

same to the Government, demanding Service Tax

From Shri/shrimati MS Texmaco Rarl and Engineering Limited towards

Note : Acknowledgement is subject to realization of the amount.

nttps. //Oay ecourts. oov. in/eoav/onos

llil ilt] iilillllililfi I Iilililil ilt

GRIPS Pal.ment ID: 08t020242024421t t6 Pal,ment Init. Date: 08/1012024 l4:49:55

Depositor's Name: MS Texmaco Rail and Engineering Linrited

Sl. No CRN Department

ililllltilIilililt tillt lit ililil ilr

GRN: t920242502442t | 118 Payment Nlode: SBI Epay

Dcpositor's Name: MS Texmaco Rail and Engineering Limited

Sl. No Palment Ref No Head of A,/C Amounr ({)

IN THE HIGH COURT AT CALCUT'TA

An Application under Article 226

In the matter of:

1 . The Additional Director,

2. The Senior Intelligence Officer,

3. Research Design and Standards

The humble petition on behalf of the

Your petitioner states that the Petitioner is a public limited compan5i