Bajaj Electricals Adverse GST Appellate Order ₹10.95 Crore Demand

Key Quantitative Figures

The adverse appellate order confirms a gross demand of ₹10.95 crore. This amount includes a penalty component of ₹0.99 crore.

Chronology of Events & Parties Involved

• Initial Order: A final assessment order was received on February 27, 2025, from the Office of the Joint Commissioner, CGST & Central Excise, Lucknow, Uttar Pradesh (GST Authority).
• Appeal Order: An adverse appellate order was issued on June 8, 2026, and received by the company on the same day at 06:16 p.m. The order was issued by the Office of the Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow (Appellate Authority).
• The matter pertains to the disallowance of GST Input Tax Credit for the financial year 2020-21.

Stated Rationale & Legal Context

The Appellate Authority dismissed the company's appeal and confirmed the original demand, having not considered the company's submissions and reconciliation. The original order was issued under Section 73 of the Goods and Services Tax Act, 2017.

Company's Response & Forward Plan

The management is evaluating appropriate legal remedies. Potential next steps include filing an appeal before the appropriate appellate tribunal and/or initiating writ proceedings before the Hon'ble High Court against this Appeal Order.

Financial & Operational Impact Disclosure

The company states that the financial impact, if the demand materializes, would be limited to the extent of the ₹10.95 crore demand and penalty. It is explicitly stated that there is no impact on the operational, financial, or other activities of the Company on account of this order.