Indian Railway Catering & Tourism Corporation Limited announced that an Order-In-Original has been received from Assistant Commissioner of CGST Delhi(South). Name of the Authority: Assistant Commissioner, Connaught Place, Delhi South. Nature and details of the action(s) taken, initiated or order passed: Nature: DRC-07 Order u/s 74 for The Fiscal Year starting from 17-18 to 21-22.
Details: Order No. DL-SOUTH/CGST/DIV-CP/R-47/IRCTC AUDIT-II-SCN/154/2024/24272 dated 28.01.2025 for the Tax period from 2017-18 to 2021-22. Date of receipt of direction or order, including any ad-interim or interim orders or any other communication from the authority: January 31, 2025 (Received on February 3, 2025).
Details of the violation(s)/contravention(s) committed or alleged to be committed: As per the said order, there is the total demand of INR 5.922 million which includes Penalty of INR 3.515 million that is on account of following discrepancies raised by the authorities: Wrong Availment of ITC on the basis of Place of Supply other than Delhi: INR 0.762 million. Wrong Availment of ITC on the basis of Counter filing status of Supplier: INR 84,000. Wrong Availment of ITC of the Input Supplies received from the suppliers whose GSTINs was cancelled during the relevant time: INR 1.560 million.
Imposition of Penalty on the above three grounds: INR 3.515 million. As of now, financial exposure of INR 5.922 million arise on account of liability determined by the department. However, the demand specified in Order-in-Original issued is litigative and therefore the same can be contested before the authorities within the stipulated timelines as provided under the law.
