Show Cause Notice Details
- Authority: Deputy Commissioner (ST) III, GST, Large Taxpayers Unit, Chennai-35
- Notice Upload Date on GST Portal: 29th September 2026
- Date of Receipt: 29th September 2026
- Assessment Period: Financial Year 2022-23
Material Contents of Notice
The Show Cause Notice raises allegations regarding:
- Incorrect classification of supplies under HSN/SAC codes
- Excess availment of Input Tax Credit (ITC)
- Mismatch between GSTR 2A vs 3B
- Ineligible ITC
- Certain transactions treated as deemed supplies (recoveries from employees and reimbursements)
Financial Demand
The notice has raised a total demand of ₹94.86 crores under Section 73 of the GST Act, 2017, comprising:
- Tax: ₹55.12 crores
- Interest: ₹34.23 crores
- Penalty: ₹5.51 crores
Company's Response and Impact Assessment
The company states that there are no actual discrepancies as alleged in the notice. Since these allegations are yet to be adjudicated, the actual outcome/impact will be known only after the adjudication process. The company believes its positions are defensible and is examining the notice. An adequate response will be submitted to the GST Authority within due time.
Current Status
The company was reviewing the details of the SCN and its implications at the time of this disclosure. No restrictions or sanctions have been imposed pursuant to this communication.