Birla Corporation Limited announced that its wholly owned subsidiary, RCCPL Private Limited, has received a Show Cause Notice (SCN) from the Additional Commissioner, Central Goods & Services Tax and Central Excise, Jabalpur. The notice proposes recovery of approximately ₹15,02,51,383 for alleged excess/ineligible Input Tax Credit availed during the financial year 2022-23, along with applicable interest and penalty. The company believes the SCN has no merit and will present its submissions.
Subsidiary Receives Show Cause Notice for Input Tax Credit
Birla Corporation Limited has disclosed that its wholly owned subsidiary, RCCPL Private Limited (RCCPL), has been issued a Show Cause Notice (SCN) by the Additional Commissioner, Central Goods & Services Tax and Central Excise, Jabalpur. The notice concerns the alleged availment of excess or ineligible Input Tax Credit (ITC) during the financial year 2022-23.
Details of the Notice
The SCN proposes the recovery of an amount totaling approximately ₹15,02,51,383, in addition to applicable interest and penalties. This action is based on alleged contravention of Section 16(4) of the CGST Act, 2017, and Section 20 of the IGST Act, 2017. The issue specifically relates to the non-reflection of Bills of Entry in GSTR-2B during the periods when the credit was availed, with these entries subsequently appearing after the statutory time limit had expired.
Company’s Stance and Next Steps
Birla Corporation Limited, through its subsidiary RCCPL, has stated that it believes the SCN lacks merit. The company plans to make its submissions before the Adjudicating Authority within the stipulated timelines. At this stage, the company anticipates no impact on its financial, operational, or other activities as a result of this notice.
The intimation regarding this notice was received by the Company on September 18, 2026, at approximately 11:34 p.m. IST.
Source: BSE