Nature of the Disclosure
Balmer Lawrie & Co. Ltd. has filed a regulatory disclosure under Regulation 30 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, providing an update on pending litigation that may impact the company.
Key Event Details
The company has filed a Writ Petition before the Hon'ble High Court of Karnataka challenging an appellate order in Form GST APL-04 dated 17th August 2026 passed under the CGST/KGST Act, 2017 for Financial Year 2020-21.
Quantitative Figures and Financial Impact
The GST order relates to a demand of tax, interest and penalty on account of:
- Alleged short declaration of outward supplies in GSTR-3B vis-à-vis GSTR-1 (including export transactions)
- Alleged excess availment of Input Tax Credit in relation to Reverse Charge Mechanism (RCM) transactions
Note: The exact monetary amount of the tax demand, interest, and penalty is not quantified in this disclosure.
Dates and Timeline
- GST appellate order date: 17th August 2026
- Writ petition filing date: 5th October 2026
- Disclosure date: 6th October 2026
- Financial year in dispute: 2020-21
Parties Involved
- Petitioner: Balmer Lawrie & Company Limited
- Respondent: Joint Commissioner of Commercial Taxes (Appeals)
Legal Proceedings Reference
- Proceedings initiated under Sections 73 and 50 of the CGST/KGST Act, 2017
- Writ Petition filed through Quick E-Filing System (Acknowledgement No. B202602716)
- Filed before Hon'ble High Court of Karnataka
Document Metadata
- Company Code (NSE): BALMLAWRIE
- Company Code (BSE): 523319
- Reference: BL/SE/BM/2026
- Date: 6th October 2026