Authority Details

  • Issuing Authority: Assistant Commissioner of Sales Tax, Nagole GST Division, Hyderabad
  • Order Date: July 24, 2026
  • Date of Receipt: July 24, 2026

Order Details

  • Legal Basis: Order issued under Section 74 of Central Goods and Services Tax Act, 2017
  • Penalty Amount: ₹51,52,528 (Fifty-one lakh fifty-two thousand five hundred twenty-eight rupees)
  • Assessment Period: Financial Year 2020-21

Nature of Violation/Contravention

The demand order was raised pursuant to conclusion of scrutiny returns for FY 2020-21. The dispute involves:

  • ISD (Input Service Distributor) ITC availed, for which tax has already been reversed
  • Parallel proceedings for which demand has already been issued
  • Claim of input tax credit on grounds of vendor default in non-filing of returns

Financial and Operational Impact

  • Quantifiable Impact: There is no impact on financials, operations or other activities of the Company
  • Company's Position: The Company believes the demand is not tenable as per law

Company Response

The Company intends to file a suitable appeal against the order before "The Appellate Authority".