Mahindra Holidays & Resorts Faces ₹17.5 Crore GST Demand Over Turnover Mismatch and Input Tax Credit Reversal

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New Delhi, March 1: Mahindra Holidays & Resorts India Ltd (MHRIL) has received a tax demand order amounting to ₹17.59 crore from the GST authorities in Chennai over alleged discrepancies in turnover and input tax credit (ITC) reversals. The company disclosed the development in a regulatory filing on Saturday.

The demand order, issued by the Commercial Tax Officer, Anna Salai, Chennai, pertains to the financial year 2020-21 and includes interest of ₹6.12 crore and a penalty of ₹1.11 crore, levied at 10% under the applicable provisions of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, Central GST (CGST) Act, 2017, and Integrated GST (IGST) Act, 2017.

Reasons for the GST Demand

According to MHRIL, the tax order is based on multiple factors, including:

  • Mismatch in reported turnover
  • Reversal of input tax credit
  • ITC reversal due to cancelled GSTIN of vendors
  • Reduction in liability for credit notes

Company’s Response and Appeal

MHRIL has stated that it intends to challenge the order and will file an appeal with the appropriate authority. The company believes that the demand is unlikely to have any material financial impact, based on its internal assessment and legal counsel's advice.

This latest GST demand highlights ongoing compliance challenges faced by businesses in navigating India's indirect tax regime, particularly concerning ITC claims and turnover reconciliation.
 
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