Issuing Authority: Office of the Assistant Commissioner, Ghatak 5 (Ahmedabad), State Tax, Ahmedabad.
Order Date: September 21, 2026.
Date of Receipt by Company: September 21, 2026.
Subject Matter: The order pertained to allegations of ineligible/excess availment of Input Tax Credit (ITC) by the company for the Financial Year 2022-23.
Alleged ITC Amount: ₹1,11,96,167 (₹1.12 crore).
Outcome: The Authority, after examination and verification of the replies and submissions made by the company, observed that the company had not availed any ineligible/excess ITC during FY 2022-23.
Action Taken: The proceedings in respect of the alleged ineligible/excess availment of ITC have been dropped.
Financial Impact
Potential Liability Avoided: The company is not required to make any payment towards the alleged ITC of ₹1,11,96,167.
Interest and Penalty Avoided: The related interest and penalty, amounting to ₹89,22,319 (₹0.89 crore), are also not payable.
Total Exposure Closed: The order closes a total potential exposure of ₹2,01,18,486 (₹2.01 crore).
Declared Impact: The company states there is no material impact on its financial, operational, or other activities as a result of this order. No financial liability arises.
Additional Information
The signed disclosure was submitted by Hardikkumar Jitendrabhai Patel (Hardik Patel), Company Secretary and Compliance Officer (Membership No.: A55828).
This information will be made available on the company's website at www.ompowertransmission.com.
