Authority Details
- Name of Authority: Superintendent, Central G.S.T., Range-I & III, Division-X, Daman Commissionerate
- Type of Communication: Demand-cum-Show Cause Notice (DRC-01)
- Date of Receipt: 10th September, 2026 (inferred from disclosure date)
Notice Details
The company has received a Demand-cum-Show Cause Notice pursuant to scrutiny of GST returns for Financial Year 2022-23. The notice proposes recovery in respect of:
- Excess availment of Input Tax Credit: ₹93,177
- Unpaid late fees: ₹15,650 for delayed filing of GSTR-3B returns
- Interest on delayed tax payment: ₹2,42,500
Alleged Contraventions
The notice alleges the following contraventions under the CGST Act, 2017:
1. Excess availment of ITC of ₹93,177 in GSTR-3B compared to ITC available in GSTR-2A for FY 2022-23
2. Non-payment of late fees of ₹15,650 for delayed filing of GSTR-3B returns (alleged contravention of Section 47)
3. Non-payment of interest of ₹2,42,500 on account of delayed payment of tax (under Section 50)
Financial Impact
The notice proposes a total liability of ₹3,51,327, comprising:
- Excess ITC: ₹93,177 plus applicable interest
- Late fees: ₹15,650
- Interest on delayed tax payment: ₹2,42,500
- Applicable penalty under CGST Act provisions
Current Status and Impact
The matter is currently at the show cause notice stage. The amounts are proposed/demanded and subject to adjudication. The disclosure specifically states that no material impact on the operations of the Company has been specified in the notice.
Additional Information
The disclosure was made by Neha Mewara, Company Secretary & Compliance Officer (ACS 39706). The information will be made available on the company's website at www.shashijitinfraprojects.com.