Huhtamaki India Limited received order from Assistant Commissioner (ST), Hyderabad. Pursuant to Audit for the period April 2018 to March 2019, received order under section 73 of the CGST Act, 2017 for wrong availment of ITC of GST. Order received on April 24, 2024.

ITC availed and utilized in GSTR-3B from inward supplies from ISD is more than ITC available as per GSTR-2A. Tax demand of INR 284,032, Interest of INR 258,992 and Penalty of INR 28,403. The company received order from assistant Commissioner State Taxes and Excise, Baddi, Himanchal Pradesh.

Penalty of INR 10,000 and late filing fee of INR 350 imposed pursuant to inquiry by Assistant Commissioner State Taxes and Excise, Baddi, Himanchal Pradesh. Notice seeking clarification on discrepancies found during Audit received on 18th March 2024. Details of the violation: Late Filing of GST1 Return for the month of Sep 2019.

Impact on financial, operation or other activities: INR 10,350.