Order Details
- Issuing Authority: Joint Commissioner (Appeals), CGST Appeal Commissionerate, Jammu
- Order Type: Order-in-Appeal for Financial Year 2018-19
- Legal Basis: Section 73 of the CGST/JKGST Act, 2017 read with corresponding provisions of the IGST Act, 2017
- Tax Demand: ₹1,23,51,441 (1.23 crore)
- Penalty: ₹12,35,144 (12.35 lakh)
- Additional Liability: Applicable interest
Violation Details
The order confirms demand mainly on alleged excess availment of Input Tax Credit (ITC) due to mismatch between:
- ITC availed in GSTR-3B
- ITC auto-populated in GSTR-2A
for the financial year 2018-19
Timeline
- Date of Order Receipt: August 20, 2026
Company Response and Impact Assessment
- The company believes it has a strong case to defend on merits
- Appeal is being preferred against the order before the GST Appellate Tribunal, Jammu
- Financial Impact: No significant impact on financials, operations or other activities of the company