Digisol Systems Limited, a subsidiary of Smartlink Holdings Limited, received a Maharashtra GST show-cause notice proposing ₹1,76,69,173 in tax for FY 2022–23, plus proposed interest and penalty. Smartlink’s disclosure, dated 6 October 2026, said Digisol was evaluating the notice and preparing a detailed reply. The proposed figures are not a final adjudicated liability.
What is the GST notice about?
Smartlink Holdings’ Regulation 30 disclosure said a State Tax Officer of the Maharashtra Goods and Services Tax Department issued the notice to Digisol Systems. It is dated 28 September 2026, and Digisol received it on 5 October. The scrutiny concerns GST returns for FY 2022–23, meaning April 2022 through March 2023.
The notice alleges two kinds of return discrepancy: outward tax reported in GSTR-1 exceeding the figure in GSTR-9, and input tax credit (ITC) claimed in GSTR-3B and GSTR-9 that was not confirmed in GSTR-2A or GSTR-2B. These are allegations in a show-cause proceeding, not findings established by a final order.
How much has been proposed?
Smartlink’s disclosure, as reproduced in a StudyCafe report, gives the proposed amounts below. The arithmetic total is calculated from those three disclosed figures; it is not a settled amount.
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| Component | Proposed amount |
|---|---|
| GST | ₹1,76,69,173 (about ₹1.77 crore) |
| Interest | ₹1,41,33,403 (about ₹1.41 crore) |
| Penalty | ₹17,70,054 (about ₹17.70 lakh) |
| Arithmetic total of proposed tax, interest and penalty | ₹3,35,72,630 (about ₹3.36 crore) |
The reported tax breakdown is ₹1,75,00,541 in IGST, ₹84,316 in CGST and ₹84,316 in SGST. The disclosure attributes ₹1,66,717.29 of proposed tax to the outward-tax mismatch and ₹1,74,74,992.52 to the ITC mismatch.
Why was the amount proposed?
The outward-tax issue concerns a difference between tax reported in GSTR-1 and GSTR-9. The ITC issue concerns credit claimed in GSTR-3B and GSTR-9 that the notice says was not confirmed in GSTR-2A or GSTR-2B. The disclosed material describes these as the basis for the proposed demand; it does not establish how Digisol will address either discrepancy or whether it accepts the department’s calculations.
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Has Digisol replied, and is the demand final?
At the time of Smartlink’s 6 October disclosure, Digisol said it was analyzing and evaluating the notice and preparing a detailed reply. The available account does not establish that Digisol later filed its response or received a final order. The figures therefore describe amounts proposed in the notice, not an adjudicated debt.
The company disclosure reproduced by StudyCafe says Digisol was called upon to show cause why the liability should not be levied, and to pay applicable interest and penalty under Section 73/74 of the MGST/CGST Act 2017 in form DRC-03 if it accepted the liability. This describes the notice’s demand for a response; it does not show that Digisol accepted or paid the amounts.
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What is confirmed about the notice?
Smartlink’s announcements page lists a disclosure titled “Disclosure under Regulation 30 – SCN,” but the underlying notice text was not available in the indexed page material. The amounts and procedural details here are therefore attributed to Smartlink’s disclosure as reproduced by StudyCafe, rather than independently verified against the notice itself. The reported position is as of the 6 October 2026 disclosure; the later response and outcome are not established.
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