GST Orders of Rs. 79.32 Crore and Rs. 37.11 Crore Demands Plus Equal Penalty Received
Delta Corp and subsidiaries received GST orders dated September 25, 2026 for July 2017–March 2022: differential GST of INR 79.32 crore (actionable claims) and INR 37.11 crore (mixed supply).
By ScoutQuest · · 2 min read
- Differential GST Demand (Actionable Claims)
- INR 79.32 crore
- Differential GST Demand (Mixed Supply)
- INR 37.11 crore
- Penalty
- INR 37.11 crore
- Interest Rate
- 18% per annum
- Assessment Period
- July 2017 to March 2022
What happened
Delta Corp Limited and its subsidiaries Highstreet Cruises and Entertainment Private Limited (HCEPL) and Delta Pleasure Cruise Company Private Limited (DPCCPL) received orders dated September 25, 2026 from the Additional Commissioner, Central GST, Goa Commissionerate, under the CGST Act, 2017 and Goa GST Act, 2017, for shortfall of tax payments between July 2017 and March 2022.
Valuation of actionable claims
The differential GST was arrived at on the basis of the value of chips sold during the period, and not the gross bet value of all games played, following the order and directions of the Supreme Court of India. GST was applied at 18% for July 1, 2017 to January 24, 2018, and at 28% for January 25, 2018 to March 31, 2022, on taxable value determined under Rule 31C of the CGST Rules, 2017.
- Company: INR 47.36 crore
- HCEPL: INR 29.04 crore
- DPCCPL: INR 2.92 crore
- Total: INR 79.32 crore
Interest at 18% per annum has been levied on these amounts from October 1, 2023 until payment.
Mixed supply on casino-entry packages
The Authority held that casino-entry packages constitute a mixed supply taxable at 28%.
- Company: INR 27.57 crore
- HCEPL: INR 8.57 crore
- DPCCPL: INR 96.58 lakh
- Total: INR 37.11 crore
Interest at 18% per annum applies from the due date for payment until payment.
Penalty
A penalty equivalent to the above differential GST demand has been levied under Section 74 of the CGST Act: Company INR 27.57 crore, HCEPL INR 8.57 crore, DPCCPL INR 96.58 lakh, totalling INR 37.11 crore.
What next
The Company and its Subsidiaries are evaluating the orders and may take appropriate steps, including update appeals within the prescribed timelines under law. Proceedings relating to notices for the casino in Sikkim for July 2017 to March 2022 remain pending, and the Company will make disclosures if required upon completion of those proceedings.
How to read this
These are tax demands with interest and penalty against the company and two subsidiaries, arising from long-running casino GST litigation. The amounts are quantified, but the final outcome depends on any appeal process the company chooses to pursue.
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Board meeting on 19 October 2026 to consider and take on record Q2 and H1 un-audited results
12 Oct 2026
More numbers
- Differential GST - actionable claims - CompanyINR 47.36 crore
- Differential GST - actionable claims - HCEPLINR 29.04 crore
- Differential GST - actionable claims - DPCCPLINR 2.92 crore
- Differential GST - actionable claims - TotalINR 79.32 crore
- Differential GST - mixed supply - CompanyINR 27.57 crore
- Differential GST - mixed supply - HCEPLINR 8.57 crore
- Differential GST - mixed supply - DPCCPLINR 96.58 lakh
- Differential GST - mixed supply - TotalINR 37.11 crore
- Penalty - TotalINR 37.11 crore
- Interest rate levied per annum18%
- GST rate July 1, 2017 to January 24, 201818%
- GST rate January 25, 2018 to March 31, 202228%
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