Max Healthcare's GST Demand Partially Reduced by Office of the Commissioner of Central Tax Appeal-Il, Delhi

Max Healthcare Institute Ltd. has received an appeal order from the Office of the Commissioner of Central Tax Appeal-Il, Delhi, partially allowing their appeal against a GST demand. The demand for tax, interest, and penalty for the period from FY 2017-18 to FY 2020-21 has been revised. The Company had received an order on January 22, 2025, confirming a demand of INR 2,59,85,149 for GST, INR 2,53,68,600 for penalty, and INR 27,217 for interest. The appeal has been partly allowed by deleting tax demand of INR 1,67,32,520, penalty demand of INR 1,68,32,520, and interest demand of INR 27,217. Accordingly, the demand amount stands revised to INR 85,36,080 for GST, INR 85,36,080 for penalty, and INR 6,89,332 for interest. The Company received the order on February 20, 2026, at 8.50 pm (IST). The order was received in respect of alleged discrepancies of the provisions of Goods and Services Tax involving Input Tax Credit and tax recovery. The management is in process of filing further appeal against the Order for the balance GST demand.