The SCN was received from the Directorate General of GST Intelligence (DGGI), Delhi Zonal Unit
The notice is described as a "preliminary communication containing the initial observations and allegations of the tax authorities"
It is explicitly stated that the notice "is not a final demand order and does not constitute a finding of fraud or suppression by the Company"
Company's Position and Response
The Company categorically denies all allegations of tax evasion or willful suppression of facts
The matter pertains to a difference in interpretation of the GST classification (HSN)
The Company maintains that its classification is compliant with applicable taxes under the GST Act and supported by established industry practices, based on professional legal advice
The Company is in the process of filing a comprehensive, evidence-based reply to the authorities
The Company expresses confidence in its legal position and believes the dispute will be resolved in its favor through due legal process
Impact Assessment
The development is characterized as "a routine tax-related classification dispute"
The Company states it "does not have any material impact on the Company's operational continuity or its ability to carry out day-to-day business activities"
