GST show cause notice from Punjab department over input tax credit disallowance

JSW Dulux has received a Show Cause Notice dated 30.09.2026 from the Punjab GST Department.

Thu 1 Oct 2026

Total liability mentioned

Rs. 11,83,596/-

Tax

Rs. 6,50,327/-

Interest

Rs 4,68,236/-

Penalty

Rs. 65,033/-

Notice date

30.09.2026

What the company has disclosed

JSW Dulux Limited has informed the exchanges that it received a Show Cause Notice dated 30.09.2026 from the Punjab GST Department. The notice was received by the company on 01.10.2026 at 3:30 pm.

The notice relates to a GST scrutiny and mentions disallowance of Input Tax Credit for the period from April 2022 to March 2023. It has been issued under section 73 of the CGST Act/Rules, 2017, and the authority named is the Assistant Commissioner, Mohali, Punjab GST Department.

The amounts mentioned

• Total liability: Rs. 11,83,596/-
• Tax: Rs. 6,50,327/-
• Interest: Rs 4,68,236/-
• Penalty: Rs. 65,033/-

What the company says

The company has stated that this, being a Show Cause Notice, is open for further submissions before the relevant authorities, and that it is in the process of responding within the stipulated time as mentioned therein.

What this means in simple terms

A Show Cause Notice is a formal letter from a tax authority asking a company to explain why a proposed demand should not be raised. It is a step in the process, and the company has the opportunity to reply and place its position before the department.

Input Tax Credit is the credit a business claims for GST paid on its purchases, which it can use to set off against the GST payable on its sales. In this case, the department has questioned a portion of that credit for the period from April 2022 to March 2023.

• The notice is not a final order.
• The figures stated are those mentioned in the notice, covering tax, interest and penalty together.
• The matter is presently at the stage of the company's response.

What to keep in view

For a reader, the useful facts here are the amount mentioned in the notice, the period it covers, and the stage of the matter. The financial implication stated by the company is the same aggregate figure of Rs. 11,83,596/-, split into tax, interest and penalty as above.

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