Regulatory Order Details
The company received Rectification Order No. 05/AC/GST/BHD-TIJARA/2026-27 dated June 15, 2026 (referencing original OIO No. 48/GST/BHD-TIJARA/25-26 dated December 16, 2025) from the Office of the Assistant Commissioner, CGST, Division Tijara, Alwar Bypass Road, Bhiwadi, Rajasthan. The order was received on June 15, 2026.
Financial Impact
- The GST demand has been reduced from ₹35,59,462 to ₹18,31,384.46
- The order confirms a penalty equivalent to the revised tax demand under Section 74 and Section 122(2)(b) of the CGST Act, 2017
- The penalty also applies under corresponding provisions of the RGST Act, 2017 and the IGST Act, 2017
- Applicable interest on the short-paid tax is confirmed
- The company states there is no material impact on financial, operations or other activities
Nature of Violation
The authority disallowed input tax credit on purchases pertaining to the financial years 2018-19 to 2022-23.
Company Response
The company intends to file an appeal against the said Order with the Commissioner Appeal.