Quantitative Figures

First Order (Received July 15, 2026):

  • Penalty: ₹317,358
  • Additional liability: Tax demand and applicable interest

Second Order (Received July 13, 2026):

  • Penalty: ₹268,956
  • Additional liability: Tax demand and applicable interest

Total Financial Impact: ₹586,314 in penalties plus undisclosed tax and interest amounts.

Dates of Action

  • First order received: July 15, 2026
  • Second order received: July 13, 2026
  • Disclosure filed: July 17, 2026

Authorities Involved

  • Issuing Authority: State Tax Officer, (Legal & Adjudication), Chengalpattu Intelligence Division, Chengalpattu

Details of Violations

Both orders pertain to the same violation:

  • Non-payment of Integrated GST (IGST) under Reverse Charge Mechanism
  • Specifically on legal services received by the company from outside India
  • First order covers period: 2022-2023
  • Second order covers period: 2020-2021

Company Response and Impact Assessment

The company has stated:

  • Will file revised returns to discharge the demand raised by the Authority
  • Financial implications of the orders are "not material"
  • Does not affect the company's financial position or operations
  • Was reviewing the contents of the order before disclosure