GST show cause notice demand rectified to Rs. 40,95,59,214 from Rs. 2,27,53,28,966

GST show cause notice update: the proposed demand of Rs. 2,27,53,28,966 has been rectified to Rs. 40,95,59,214.

Fri 2 Oct 2026

Original proposed GST demand

Rs. 2,27,53,28,966

Rectified proposed GST demand

Rs. 40,95,59,214.00

Original show cause notice date

30th September, 2026

Rectification show cause notice date

October 1, 2026

Reason cited for demand

mismatch in GSTR-1, GSTR-2A and GSTR-3B

GST demand revised downwards

• The Assistant Commissioner, State Tax (GST) Bhubneshwar II, Odisha had issued a show cause notice under section 73 of the CGST/OGST Act, 2017 dated 30th September, 2026, proposing a demand of Rs. 2,27,53,28,966 against the company.
• The company had informed that this related to a mismatch in GSTR-1, GSTR-2A and GSTR-3B.
• A Rectification Show Cause Notice dated October 1, 2026 has now rectified the proposed demand to Rs. 40,95,59,214.00.

What the company says

• The demand proposed in the rectified notice is “erroneous” in the company's opinion and “is not tenable”.
• The company states it has substantive grounds to contest the same.
• The company does not accept the liability proposed.
• According to the company, the demand does not represent an ascertained liability or an expected financial outflow for the company.

What this development is

• This is a show cause notice, which sets out a proposed demand. The company's stated position is that it will contest it.
• The rectified proposed demand is lower than the amount proposed in the original show cause notice.

Other details in the disclosure

• Details of litigation against key management personnel or promoter or ultimate person in control: Not Applicable.
• Details of settlement of the proceedings, including terms, compensation or penalty paid and impact on financial position: Not Applicable.

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