Date: September 28, 2026
Regulatory & Legal Update
Schneider Electric Infrastructure Limited has received an Order-in-Appeal bearing No. ZD240926125469Z dated September 28, 2026, from the Commissioner (Appeals), CGST & Central Excise (Appeals), Vadodara.
This order is in relation to an appeal filed by the company against a prior Demand Order (Order-in-Original No. VAD-GST-001-ADC-081-2025-26) dated December 15, 2025, which was received from the Office of the Additional Commissioner, CGST & Central Excise, Vadodara-I Commissionerate.
The Appellate Authority has disallowed the company's appeal and upheld the original Demand Order in full.
Nature of the Order and Violation
The matter pertains to an alleged excess availment of Input Tax Credit (ITC) for the Financial Year 2021-22. The specific allegation is that the ITC claimed by the company in Form GSTR-3B exceeded the ITC reflected in Form GSTR-2A/2B under the heads 'All Other ITC' and 'Import of Goods'.
The Appellate Authority held that the company had not satisfactorily substantiated or reconciled the disputed differences with corroborative documentary evidence. The demand was consequently upheld under Section 73(9) of the CGST Act, 2017.
Financial Impact
The upheld demand aggregates to ₹3,25,15,502 towards tax, along with applicable interest and a penalty of ₹32,51,549.
The company has stated that there is no material impact on its financials, operations, or other routine business activities. The impact is limited to the extent of the liability confirmed under the order.
Company's Response
The company is evaluating the order and considering an appropriate legal remedy.