GST Order-in-Original confirms ITC demand of ₹5,39,195 with penalty of ₹57,561
The company received an Order-in-Original under Section 73(9) of the CGST Act on ITC availed on certain reverse charge transactions of the pre-GST period.
- Tax Demand Amount
- ₹5,39,195 (IGST ₹3,75,611, CGST ₹81,792, SGST ₹81,792)
- Penalty Amount
- ₹57,561
- Total Liability
- ₹5,96,756
- Period Covered
- July 2017 to March 2018
- Company Position
- Adequate grounds to contest and evaluating legal remedies including appeal
What happened
The company received an Order-in-Original (OIO No. 28/2026-27/SUP/GST/SD-9) passed under Section 73(9) of the Central Goods and Services Tax Act, 2017, by the Office of the Superintendent of Central Tax, South Division-9, Bengaluru South Commissionerate. It was received on September 28, 2026.
The demand
- Tax confirmed: ₹5,39,195 (IGST ₹3,75,611, CGST ₹81,792, SGST ₹81,792)
- Penalty: ₹57,561
- Interest: as applicable
- Total as stated: ₹5,96,756 for the period July 2017 to March 2018
The allegation
The order alleges inadmissible availment of Input Tax Credit of ₹5,39,195 in respect of tax discharged under the reverse charge mechanism, relating to invoices for services received during December 2016 to June 2017, i.e. the pre-GST period.
Company's position
The company states it has adequate grounds to contest the order and is evaluating appropriate legal remedies, including update an appeal before the appropriate appellate authority. It does not expect any material impact on its financials, operations or business activities arising from the order except as indicated above.
How to read it
This is a tax adjudication order rather than a business order. The amounts involved are small in absolute terms, and the matter may continue through the appellate process.
Also from Schneider Electric President Systems
GST Order-in-Original Confirms ITC Demand of ₹5,39,195 With Interest and Penalty; Total ₹14,16,806
30 Sep 2026
More numbers
- ITC tax demand confirmed₹5,39,195
- IGST component₹3,75,611/-
- CGST component₹81,792/-
- SGST component₹81,792/-
- Penalty₹57,561
- Total demand5,96,756
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