Subject: Deepanshu Giri, Lunar Astro Vedic Academy, Devguru Hindu Astrology Foundation
Executive Summary: This dossier exposes the financial architecture of Lunar Astro. By cross-referencing Ministry of Corporate Affairs (MCA) data and GST filings, we have uncovered a highly suspicious corporate structure involving a ₹14.9 Crore revenue anomaly within a One Person Company (OPC), a residential "Ghost Office" in Ghaziabad, and a parallel tax-exempt charity in Uttarakhand used to wash commercial income.
Lunar Astro Vedic Academy Private Limited (CIN: U80902UP2019PTC121521) was originally incorporated as a One Person Company (OPC). Official filings reveal the company generated a staggering ₹14.9 Crore in revenue while maintaining a paid-up capital of merely ₹20,000.
Regulatory Violation: Under the Companies Act, 2013, an OPC must mandatorily convert to a Private Limited Company if its average annual turnover exceeds ₹2 Crores. The massive discrepancy between the reported revenue and the micro-capitalization structure is a classic hallmark of financial obfuscation and potential tax evasion.
Despite the multi-crore revenue, physical verification of the registered address (Ghaziabad, UP) reveals a residential/upper-floor space rather than a commercial corporate headquarters capable of supporting an "80,000 student" academy.
Furthermore, the entity is registered under a "Retail Business" GST classification, which is entirely inconsistent with an online educational and digital consultation platform. This misclassification is frequently used to exploit differing GST tax slabs and input tax credit loopholes.
To further complicate the financial trail, a parallel entity named Devguru Hindu Astrology Foundation (CIN: U80902UR2022NPL014019) was incorporated in Uttarakhand as a Section 8 (Tax-Exempt) company.
The Modus Operandi: Commercial astrology consultations and course fees are allegedly funneled through this Section 8 trust under the guise of "karmic donations" or "remedial charity." By splitting operations across state lines (UP and Uttarakhand) and entity types (Commercial vs. Charity), the network effectively shields its true net worth from consolidated Income Tax scrutiny.