Details of Litigation

Opposing Party: Odisha GST Department

Authority: Assistant Commissioner of State Tax, Bhubaneshwar, Odisha GST Department

Date of Notice: 17th August 2026

Date of Receipt: 18th August 2026 at 6:10 PM

Legal Basis: Show Cause Notice under Section 73 of the CGST Act/Rules, 2017

Financial Implications

The Show Cause Notice demands a total liability of ₹1,84,27,593 (1.84 crore) for the period April 2022 to March 2023, comprising:

  • Tax: ₹1,08,23,675
  • Interest: ₹64,79,972
  • Penalty: ₹11,23,946

The dispute concerns the disallowance of Input Tax Credit as part of GST scrutiny proceedings.

Management View

The company considers this as a show cause notice that is open for further submissions before the relevant authorities. JSW Dulux is in the process of preparing a response to be submitted within the stipulated time mentioned in the notice.