Chandigarh, May 25 -- The Directorate General of GST Intelligence (DGGI), Amritsar regional unit, has issued a show-cause notice of Rs.184 crore to M/s Samsung Display Noida Private Limited, Noida, in connection with alleged wrongful availment and utilisation of blocked Input Tax Credit (ITC) under the Central Goods and Services Tax Act, 2017.

The DGGI issued notice on May 12 after a year-long investigation, which was initiated on the basis of specific intelligence received from an informer indicating that the company had availed Input Tax Credit (ITC) in contravention of the CGST Act, 2017. The Act restricts the availment of ITC in respect of works contract services and the construction of immovable property other than plant and machine...