Key Event
The Company has received an Order-in-Appeal from the Office of the Commissioner (Appeals), CGST, Gurugram. The order, numbered 283/CGST/APPL/GGM/VM/2026-27 and dated October 30, 2026, was passed under Section 107(11) of the Central Goods and Services Tax Act, 2017 and corresponding provisions of the Haryana Goods and Services Tax Act, 2017.
Order Details
The Commissioner (Appeals) rejected the appeal filed by the Company against a Rectification Order dated June 11, 2025, deeming it infructuous. This decision was based on the observation that at the first appellate stage, via OIA No. 125/CGST-APPEAL-GURUGRAM/SKS/2024-25 dated September 25, 2024, the original OIO No. 06/GST-GGM/ADC/AK/2023-24 dated December 11, 2023 had already been upheld.
Financial Details
The underlying amount involved is ₹3,37,73,340, which comprises:
- Tax demand: ₹3,05,39,282
- Penalty: ₹32,34,058
- Applicable interest (amount not specified)
The Company had made a pre-deposit of ₹30,53,929 while filing the present appeal.
Nature of Violation
The underlying proceedings pertain to the alleged excess availment of Input Tax Credit and alleged non-payment of GST on unreconciled turnover for the financial year 2017-18. Pursuant to rectification carried out in the demand order, the tax demand was determined at ₹3,05,39,282, along with a penalty of ₹32,34,058 and applicable interest.
Receipt Details
The order was received by the Company on November 2, 2026 at 1:49 p.m. (IST).
Financial Impact Assessment
The Company states there is no material impact on its financials, operations, or other routine business activities. The impact will be limited to the extent of liability as per the Order.
Current Status
The Company is evaluating the order and considering appropriate legal remedy.