Details of the Order

Authority: Office of the Principal Commissioner of GST and Central Excise (Appeals – II), Newry Tower, 2nd Floor, No.2054 – I : II Avenue, 12th Main Road, Anna Nagar, Chennai – 600 040.

Nature of Order: Order-in-Appeal passed under Section 73 of the Central Goods and Services Tax Act, 2017.

Date of Receipt: 9th September 2026.

Background: This order pertains to an appeal against a previous order received by the company, as intimated via letter no. PKR:SG: 91:23 dated 28th December 2023, for the tax period Financial Year [FY] 2017-2020.

Outcome of the Appeal

The Appellate Authority partially allowed the company's appeal. The following amounts were confirmed:

  • Reduced Tax Liability: ₹1,29,69,981/- under the CGST/SGST Act, 2017.
  • Interest: Applicable interest on the above tax liability (quantum not specified).
  • Reduced Penalty: ₹12,96,998/-.

Stated Financial and Operational Impact

The disclosure explicitly states: "There is no material impact on financials, operations or other activities of the Company on account of the Order mentioned above."

Company's Course of Action

The company stated it "will explore various options to challenge the above mentioned Order."