Show Cause Notices for FY 2022-23: tax demands of INR 21.36 crore and INR 18.53 Crore proposed

Yatra Online and its wholly-owned subsidiary Globe All India Services Ltd have received Show Cause Notices (SCNs) from GST authorities for FY 2022-23.

Thu 1 Oct 2026

Mumbai SCN Tax Demand

INR 21.36 crore

Mumbai SCN Interest

INR 16.98 crore

Mumbai SCN Penalty

INR 1.52 crore

Bengaluru SCN Tax Demand

INR 18.53 Crore

Bengaluru SCN Interest and Penalty

interest of INR 11.42 Crore and penalty of INR 1.85 Crore

Two GST Show Cause Notices for FY 2022-23

The update says Yatra Online Limited and its wholly-owned subsidiary, Globe All India Services Limited, have received Show Cause Notices, or SCNs, for the financial year 2022-23. Both are issued in Form GST DRC-01 under Section 73 of the Central Goods and Services Tax Act, 2017.

Mumbai notice: Yatra Online Limited

• Received from the Deputy Commissioner of State Tax, Mumbai, South East, Mumbai Audit I_504, Maharashtra, and received on 30th September 2026.
• The SCN proposes a tax demand of INR 21.36 crore, along with interest amounting to INR 16.98 crore and penalty amounting to INR 1.52 crore.
• The primary allegation relates to certain receipts reflected in the company's bank statements, which the Department has sought to treat as taxable turnover, notwithstanding the company's position that the amounts were received as a facilitator for onward payment to hotels.
• The Department has also proposed GST on alleged commission income computed on a presumptive basis in respect of certain transactions.
• The notice also includes certain reconciliation-based allegations relating to, among other things, credit notes, input tax credit reconciliations, differences between GST returns, fixed asset disposals and cancellation charges.

Bengaluru notice: Globe All India Services Limited

• Received from the Deputy Commissioner of Commercial Taxes (Audit)-1.9, DGSTO-01, Bengaluru, and received on 23rd September 2026.
• The SCN proposes a tax demand of INR 18.53 Crore, along with interest amounting to INR 11.42 Crore and penalty amounting to INR 1.85 Crore.
• The primary allegations relate to treatment of trade receivables as outward supplies, non-reversal of Input Tax Credit (ITC) under Section 16(2), and mismatch of turnover basis TDS (GSTR-7) records.

What the company has stated

• The matter is only at the SCN stage.
• The company firmly believes it has reasonable legal and factual grounds in this matter and will be taking the necessary actions to defend its case before the appropriate authorities.
• The company is preparing a detailed response and intends to submit it within the prescribed timeline, along with relevant supporting documents and reconciliations.
• For both notices, the company states a detailed response is to be submitted within one month of the issuance of the notice.
• In both annexures, the company's answer to whether any aberrations or non-compliances were identified by the authority is No, and the entry for any penalty or restriction or sanction imposed pursuant to the communication is marked N.A.

How a reader can look at this

• A show cause notice is a proposal by the tax department. The amounts stated are demands proposed in the notice, not amounts that have been finally determined or paid.
• The figures quoted are large in relation to a single financial year's assessment, so the progression of these matters and the company's responses are the things to follow.
• The company has publicly stated its position on each of the main allegations and has said it will defend the matter.

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