Event Details

Previous Disclosures Referenced: 23/01/2026, 04/02/2026, and 03/04/2026

Authority: Central GST and Central Excise Commissionerate, Surat

Nature of Action: Communication email of personal hearing fixed on 22nd October, 2026 in respect of Show Cause Notice No. DGGI/SZU/36-155/2025-26 dated 03.02.2026

Date of Receipt: 16th October, 2026 by Email at 11:54 a.m.

Legal Basis: Form GST DRC 1 and DEMAND CUM SHOW CAUSE NOTICE [Issued under Section 74(1) & 74A(1) of the CGST Act, 2017, read with the Gujarat GST Act, 2017 and Section 20 of the IGST Act, 2017] for short payment

Allegations

  • Short payment due to lower tax rates applied
  • Allegations that GST short paid/not paid along with interest and applicable penalty appears liable to be recovered

Company's Position and Impact Assessment

  • Based on Company's assessment, the demand is not maintainable
  • The Company has submitted its reply within the prescribed time limit
  • The Company does not envisage any relevant impact on financials, operations or other activities
  • Financial impact not quantified in the disclosure