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<\/a><\/p>\nThe notice was issued by the Directorate General of Goods & Services Tax Intelligence (DGGI), Mumbai Zonal Unit, according to an exchange filing by Max Healthcare.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
The DGGI has alleged a GST liability of \u20b955.23 crore, along with applicable interest.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
It has also proposed a penalty of \u20b955.23 crore under Sections 74(1) and 74A(5)(ii) of the Central Goods and Services Tax Act, 2017, and another \u20b955.23 crore under Section 122(2)(b).\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
Together, the alleged tax liability and proposed penalties amount to about \u20b9165.7 crore, excluding interest.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
Max Healthcare said its management is preparing submissions against the demand.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
What does the notice mean?
The notice does not amount to a final tax order or establish that Alps Hospital owes the entire \u20b9165.7 crore.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
A show-cause-cum-demand notice sets out the tax authority\u2019s allegations and proposed demand and gives the recipient an opportunity to contest them before a final order is passed.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
Alps Hospital can therefore submit its response to the DGGI challenging the alleged tax liability and penalties. The eventual financial impact will depend on the outcome of those proceedings.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
The dispute centres specifically on the tax treatment of variable management fees, on which the DGGI has alleged that GST was not paid.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n
Max Healthcare has not provided further details in its disclosure on the nature of the management-fee arrangements or the period to which the alleged liability relates. CNBCTV18\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n","protected":false},"excerpt":{"rendered":"Max Healthcare Institute\u2019s wholly owned subsidiary, Alps Hospital, has received a show-cause-cum-demand notice involving about \u20b9165.7 crore in…\n","protected":false},"author":2,"featured_media":121868,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[16],"tags":[50],"class_list":["post-121867","post","type-post","status-publish","format-standard","has-post-thumbnail","category-alps","tag-alps"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ch\/117173209711922527","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/posts\/121867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/comments?post=121867"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/posts\/121867\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/media\/121868"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/media?parent=121867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/categories?post=121867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/tags?post=121867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}