GST order for Deltin Denzong Casino: differential demand of INR 1.64 crore and INR 1.43 crore, penalty equal to each
Delta Corp received a GST order dated October 14, 2026 for Deltin Denzong Casino.
By ScoutQuest · · 2 min read
- GST Demand - Actionable Claims Valuation
- INR 1.64 crore
- GST Demand - Mixed Supply
- INR 1.43 crore
- Order Period
- July 2017 to March 2022
GST order on Deltin Denzong Casino
What happened
Delta Corp has received an order dated October 14, 2026 passed by the Joint Commissioner, Central Goods and Services Tax and Central Excise, Siliguri Commissionerate. The order relates to Deltin Denzong Casino and concerns a shortfall of tax payments for the period between July 2017 and March 2022. It follows the decision of the Supreme Court of India on the matter and proceedings before the Joint Commissioner.
What the order contains
- A differential GST demand of INR 1.64 crore on valuation of actionable claims. The taxable value was determined under Rule 31C of the CGST Rules, 2017.
- A differential GST demand of INR 1.43 crore on casino entry packages, described in the update as a mixed supply.
- Interest under Section 50 of the CGST Act on each of the two differential demand amounts, at the applicable notified rate, from the day succeeding the due date of the return for each tax period until payment of the amounts.
- A penalty under Section 74 of the CGST Act equivalent to each of the two differential demand amounts.
How the money adds up
The order quantifies two differential GST demands: INR 1.64 crore and INR 1.43 crore. On each of these, interest is levied until payment, and a penalty of an equivalent amount is also levied. In simple terms, the penalty on each head is as large as the tax demand on that head, and interest runs on the tax demand.
What the company says
The Company states that it is evaluating the order and may take appropriate steps, including update an appeal in relation to the order, within the prescribed timelines under law. The disclosure also lists the order as having a bearing on the Company's financial, operational or other activities, quantified in the amounts set out above.
What a retail investor may note
- This is a tax demand order, and it carries both interest and a penalty, not just the tax amount.
- The Company's stated position is that it is evaluating the order and may appeal, so the matter may see further developments.
- The order covers the period between July 2017 and March 2022, and the amount finally payable can change with interest until payment.
Also from Delta Corp
Board adopts Q2 and H1 FY27 unaudited results; GST provision of ₹319.60 crore booked as exceptional item
19 Oct 2026
Board meeting on 19 October 2026 to consider and take on record Q2 and H1 un-audited results
12 Oct 2026
Delta Corp stock up over 10% this week after GST demand reportedly turned out smaller than the earlier ₹16,000 crore figure
1 Oct 2026
More numbers
- Differential GST demand – valuation of actionable claimsINR 1,64,45,616
- Differential GST demand – casino entry packages (mixed supply)INR 1,43,21,637
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