Details of Litigation
Opposing Party: Madhya Pradesh GST Department
Adjudicating Authority: Superintendent, CGST and Central Excise, Gwalior, Madhya Pradesh GST Department
Nature of Dispute: The company has received a Show Cause Notice dated 18.08.2026 under Section 74 of CGST Act/Rules, 2017. The notice was received by the company on 25.08.2026 at 1:09 PM. The notice alleges short payment of taxes for the period from April 2020 to March 2022.
Financial Implications: The total amount disputed aggregates to ₹1,965, comprising:
- Tax amount: ₹1,965
- Interest: As applicable
- Penalty: As applicable
The dispute arises from disallowance of Input Tax Credit as per the notice.
Management View: The company states that this being a Show Cause Notice, it is open for further submissions before the relevant authorities. The company is in the process of responding within the stipulated time mentioned in the notice.