Authority and Proceedings

  • Name of Authority: Additional Commissioner, Central Goods & Services Tax, (Appeals), Dehradun
  • Nature of Action: Appeal filed against order passed by Asst. Commissioner, Central Goods and Service Tax Division, Dehradun
  • Original Demand: ₹73,02,757/- disallowed for TRAN 1 credit under Section 140(3) of CGST Act, 2017 and Sections 74 & 122 of CGST Act

Appeal Outcome

  • Date of Order Receipt: 28th July 2026 after 3:00 PM
  • Decision: Appeal partially allowed by Additional Commissioner, CGST (Appeals), Dehradun
  • Revised Demand: ₹10,59,354/- plus interest under Section 50 of CGST Act
  • Violation/Contravention: GSTR TRAN 1 credit partially disallowed

Financial Impact Assessment

  • The company states there will be no material impact on financial, operational or other activities
  • Based on legal advice, the company shall file an appeal against this order within prescribed timelines