Details of the Notice
- Issuing Authority: Office of the Assistant Commissioner of State Tax, Unit-86, Old Court Compound, Near Jan-Seva Kendra, Porbandar-360575
- Legal Basis: Section 74(5) of Central Goods Services Tax Act (CGST) Act 2017 / Gujarat GST Act, 2017
- Date of Receipt: Disclosed on November 8, 2026 (exact receipt date not specified)
- Period Covered: Financial Year 2022-23
- Nature of Allegation: Non/Short payment of GST on Royalty / DMF Charges / NMET Charges / Dead/Surface Rent
Financial Details of Demand
- Total Demand: ₹1,91,48,238 (One crore ninety-one lakhs forty-eight thousand two hundred thirty eight only)
- Breakdown of Demand:
- GST Component: ₹73,04,668
- Interest Component: ₹45,38,902
- Penalty Component: ₹73,04,668
Company Response and Assessment
- The company states that based on its assessment, "the aforesaid demand is not maintainable"
- Saurashtra Cement is evaluating the matter and will submit its reply within the prescribed time period
- The company does not envisage any relevant impact on the financial, operations or other activities of the Company
Next Steps
The company must produce all relevant documentary submissions to the Office of the Assistant Commissioner of State Tax, Unit-86, Old Court Compound, Near Jan-Seva Kendra, Porbandar-360575 within the prescribed time period.