Key Quantitative Figures
- Original demand amount: ₹9,85,640
- Amount automatically deducted from cash ledger on November 17, 2021
- Applicable penalty amount: Not quantified in disclosure
Dates of Action
- Original demand order date: November 17, 2021
- Appeal application reference no. AD241221005148Q dated: December 15, 2021
- Appellate order passed: August 31, 2026
- Order received by company: September 3, 2026 at 03:19 PM via email
- Disclosure dated: October 31, 2026
Parties Involved
- Regulatory Authority: Office of the Appellate Authority, Gujarat, Division 8, Gujarat
- Issuing Officer: Commissioner of State Tax
Nature of Violation
Demand Order under Section 130 of GST law passed on allegation that no e-waybill was produced when vehicle was intercepted.
Order Details
The Commissioner of State Tax has dismissed the appeal filed by the Company and upheld the original demand order passed by the GST Department. Accordingly, the demand raised by the Department, along with the applicable penalty, has been sustained.
Financial Impact Assessment
The Company states it is examining the said order and evaluating further legal remedies available under applicable provisions of GST law. The Company did not envisage any relevant impact on financials, operations or other activities.
Historical Context
This disclosure references earlier disclosures dated August 5, 2026. The original demand of ₹9,85,640 was automatically deducted from the company's cash ledger on November 17, 2021.