Key Details of the Order
Authority: Joint Commissioner, Central Goods and Services Tax and Central Excise, Siliguri Commissionerate
Order Date: October 14, 2026
Order Reference: Order-in-Original No. 02/ADJ/GST/JC/SLG/2026-27
Date of Receipt: October 14, 2026
Period Covered: July 2017 to March 2022
Subject Matter: Deltin Denzong Casino operations
Financial Impact Breakdown
Component 1: Valuation of Actionable Claims
- Differential GST Demand: INR 1,64,45,616
- Interest: Levied under Section 50 of CGST Act at applicable notified rate, calculated from the day succeeding the due date of return for each tax period until payment
- Penalty: Equivalent to differential GST demand amount under Section 74 of CGST Act
- Basis: Determination under Rule 31C of CGST Rules, 2017 as per Supreme Court directions
Component 2: Mixed Supply (Casino Entry Packages)
- Differential GST Demand: INR 1,43,21,637
- Interest: Levied under Section 50 of CGST Act at applicable notified rate, calculated from the day succeeding the due date of return for each tax period until payment
- Penalty: Equivalent to differential GST demand amount under Section 74 of CGST Act
Total Monetary Impact: INR 6,15,34,506 (combined tax, interest, and penalty across both components)
Company Response and Next Steps
The Company is evaluating the order and may take appropriate steps, including filing an appeal in relation to the order, within the prescribed timelines under law.