5324192026-10-075324192026-10-07in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5324192026-10-07OppositePartyAsPerSubPara8OfParaBDomain1SMARTLINKSMARTLINK HOLDINGS LIMITED532419NOTLISTEDINE178C01020Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)At the time of becoming the party to any litigation, assessment, adjudication, arbitration or disputeNewfalse2026-10-0515:39:002026-10-07State Tax Officer, Maharashtra Goods and Services Tax Department2026-09-28AgencyState Tax Officer, Maharashtra Goods and Services Tax DepartmentSubsidiaryDigisol Systems Limited, Wholly Owned Material SubsidiaryShow Cause Notice has been issued in connection with the scrutiny of the GST returns of Digisol Systems Limited for the tax period April 2022 to March 2023. The authority has, identified excess outward tax reported in GSTR-1 as compared to GSTR-9, for which the proposed tax liability has been determined at ₹1,66,717.29, and excess ITC availed in GSTR-3B/GSTR-9, which is not confirmed in GSTR-2B/GSTR-2A, for which the proposed tax liability has been determined at ₹1,74,74,992.52. The authority has identified the below total tax liability with Interest and Penalty: - GST demand of ₹ 1,76,69,173 /- (IGST ₹ 1,75,00,541/-, CGST ₹ 84,316/-, SGST ₹ 84,316/-) - Interest proposed in the SCN ₹ 1,41,33,403/- - Penalty proposed in the SCN ₹ 17,70,054/- Digisol has been called upon to show cause as to why the above liability should not be levied and to pay the applicable interest and Penalty under Section 73/74 of MGST/CGST Act 2017 in form DRC-03 if the liability has been accepted by Digisol. There is no immediate impact on the financial, operational or other activities of Digisol/Company solely upon receipt of the said SCN. The financial impact, if any, will be limited to the extent of liability, if any, finally determined upon conclusion of the proceedings.NA