India’s Delta Corp Limited and its subsidiary have received goods and services tax (GST) notices totaling INR17.52 billion ($188.13 million) from authorities in Goa for the financial year 2022–23, according to a company filing.
The notices, dated March 17th, 2026, were issued by the Office of the Commissioner of Commercial Taxes, Government of Goa, under India’s GST laws.
The alleged tax shortfall includes INR13.5 billion ($144.96 million) attributed to Delta Corp and INR4.02 billion ($43.17 million) to its subsidiary, Highstreet Cruises and Entertainment Pvt. Ltd., inclusive of interest and penalties.
According to the filing, the notices relate to alleged insufficient payment of the GST, with the tax demand calculated based on the estimated gross bet value of all games played during the period. The company noted that applying GST on gross bet value, rather than gross gaming revenue, remains an industry-wide issue, with multiple representations made to the government.
Delta Corp said it has obtained legal advice indicating that the notices and related tax demands are arbitrary and contrary to law, and that it will pursue all available legal remedies to challenge the demands and associated proceedings.
The filing also noted that similar GST demands for the period from July 2017 to March 2022 remain under dispute. The Supreme Court of India has stayed further proceedings in those cases pending final adjudication, which could provide broader legal context for the current notices.
