Brigade Enterprises Receives GST Show Cause Notice

Date: September 24, 2026

The Company has received a show cause notice under section 73(1) of the Central/Karnataka Goods and Services Tax Act, 2017 read with rule 142(1)(a) of the Central/Karnataka Goods and Services Tax Rules, 2017 & section 20 of the Integrated Goods and Services Tax Act, 2017
The notice alleges three main issues:
Arbitrary tax proposal on revenue differences between financial statements and GST returns including notional incomes as per accounting standards
Alleged excess availment of Input Tax Credit (ITC) in returns compared to ITC available in electronic GST reports
Alleged short reversal of ITC attributable to exempted turnovers declared in the returns

The Company states the notice was served in gross violation of the principles of natural justice
The Show Cause Notice was issued without providing a reasonable opportunity for filing suitable submissions
The Company maintains that the SCN has no merits and will make necessary submissions before concerned GST Authorities within stipulated timelines

The Company explicitly states: "There is no impact on financial, operational or other activities of the Company due to this SCN"
No quantum of claims is specified as "Not Applicable"