GST Show Cause Notice of Rs. 3,83,41,188 Received from Jamnagar State Tax Office

A GST show cause notice under Section 73 of the CGST and GGST Acts has been received from the Deputy Commissioner of State Tax, Jamnagar, for Rs. 3,83,41,188 (including interest on penalty) for FY 2022-23.

Tue 29 Sep 2026

Notice Amount

Rs. 3,83,41,188 (including interest on penalty)

Financial Year

FY 2022-23

Hearing Date

29th October 2026

Issuing Authority

Deputy Commissioner of State Tax, Range-24, Jamnagar

Statutory Reference

Section 73 of the CGST and GGST Acts

What happened

Saurashtra Cement has disclosed receipt of a Show Cause Notice (SCN) under Section 73 of the CGST Act, 2017 and the Gujarat GST Act, 2017, issued by the Office of the Deputy Commissioner of State Tax, Range-24, Jamnagar.

Amount involved

• The notice amount is Rs. 3,83,41,188/- (Rupees Three Crore Eighty-Three Lakhs Forty-One Thousand One Hundred Eighty-Eight Only), including interest on penalty.
• The matter relates to the period 2022-23.

Issues raised in the notice

• Short payment of GST on B2C outward supplies disclosed through e-way bills.
• Excess input tax credit (ITC) availed on B2B inward supplies.
• Ineligible ITC on motor vehicle-related and works-contract services.
• ITC on business-promotion gifts and free-distribution articles.
• Non-reversal of ITC where consideration was not paid within 180 days.
• ITC on construction and capitalised immoveable property.

Next step

The company is required to show cause before the Deputy Commissioner of State Tax, Range-24, Jamnagar, with the hearing scheduled on 29th October 2026.

Company's position

Based on its own assessment, the company states the demand is not maintainable. It is evaluating the matter and will submit its reply within the prescribed time period. It does not envisage any relevant impact on the financial position, operations or other activities.

How to read this

A show cause notice is an initial step in a tax proceeding, not a final demand. The outcome depends on the reply and the adjudication that follows. Investors can track the amount involved against the company's scale of operations to judge materiality.

Nothing here is a view, opinion or recommendation of ScoutQuest, its parent, directors or employees. ScoutQuest is a technology company: this page was assembled automatically from public sources using artificial intelligence, and may contain errors or omissions. Confirm everything against the original source before you act on it. Any use of this page is at your own risk, and neither ScoutQuest nor its parent, directors or employees accepts liability for it.