Integrated Filing-Governance



General information about company

Scrip Code 519552
NSE Symbol HERITGFOOD
MSEI Symbol NOTLISTED
ISIN INE978A01027
Name of the entity HERITAGE FOODS LIMITED
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Reporting Quarter Yearly
Date of Quarter Ending 31-Mar-2026
Type of company Equity
Whether Annexure I (Part A) of the SEBI Circular dated December 31, 2024 related to Compliance Report on Corporate Governance is applicable to the entity? Yes
Whether Annexure I (Part B) of the SEBI Circular dated December 31, 2024 related to Investor Grievance Redressal Report is Applicable to the entity? Yes
Whether Annexure I (Part C) of the SEBI Circular dated December 31, 2024 related to Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies is Applicable to the entity? Yes
Whether Annexure I (Part D) of the SEBI Circular dated December 31, 2024 related to Disclosure of Imposition of Fine or Penalty is Applicable to the entity? Yes
Whether Annexure I (Part E) of the SEBI Circular dated December 31, 2024 related to Disclosure of Updates to Ongoing Tax Litigations or Disputes is Applicable to the entity? Yes
Whether Annexure I (Part F) of the SEBI Circular dated December 31, 2024 related to Disclosure Of Loans / Guarantees / Comfort Letters / Securities Etc. is Applicable to the entity? Yes
Risk management committee Yes
Market Capitalisation as per immediate previous Financial Year Top 1000 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID h00059
Reason For No SCORE ID
Type of Submission New
Remarks (website dissemination)



Annexure I
Annexure I to be submitted by listed entity on quarterly basis
I. Composition of Board of Directors
Disclosure of notes on composition of board of directors explanatory
Whether the listed entity has a Regular Chairperson Yes
Whether Chairperson is related to MD or CEO No Disqualification of Directors under section 164 of the Companies Act, 2013
Sr Title (Mr / Ms) Name of the Director PAN DIN Category 1 of directors Category 2 of directors Category 3 of directors Date of Birth Whether the director is disqualified? Start Date of disqualification End Date of disqualification Details of disqualification Current status Whether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations] Date of passing special resolution Initial Date of appointment Date of Re-appointment Date of cessation Tenure of director (in months) No of Directorship in listed entities including this listed entity (Refer Regulation 17A of Listing Regulations) No of Independent Directorship in listed entities including this listed entity [with reference to proviso to regulation 17A(1) & 17A(2)] Number of memberships in Audit/ Stakeholder Committee(s) including this listed entity (Refer Regulation 26(1) of Listing Regulations) No of post of Chairperson in Audit/ Stakeholder Committee held in listed entities including this listed entity (Refer Regulation 26(1) of Listing Regulations) Reason for Cessation Notes for not providing PAN Notes for not providing DIN
1 Mr. RAJESH THAKUR AHUJA 00371406 Non-Executive - Independent Director Not Applicable 02-May-1971 No NA 23-Mar-2016 19-Aug-2021 22-Mar-2026 120 1 1 4 1 Tenure Completion
2 Mrs. APARNA SURABHI 01641633 Non-Executive - Independent Director Not Applicable 20-Aug-1967 No NA 30-Jan-2019 01-Apr-2024 86.05 3 3 7 2
3 Mr. MUTHU RAJU PARAVASA RAJU VIJAY KUMAR 05170323 Non-Executive - Independent Director Not Applicable 30-Sep-1969 No NA 01-Nov-2021 01-Nov-2021 53 3 3 4 2
4 Mr. ANGARA VENKATA GIRIJAKUMAR 02921377 Non-Executive - Independent Director Chairperson 21-May-1960 No NA 01-Jun-2023 01-Jun-2023 34 1 1 4 0
5 Mrs. NARA BHUVANESWARI 00003741 Executive Director Not Applicable MD 20-Jun-1962 No NA 12-Dec-1994 01-Apr-2024 1 0 2 0
6 Mrs. NARA BRAHMANI 02338940 Executive Director Not Applicable 21-Dec-1987 No NA 22-Apr-2013 01-Apr-2024 1 0 1 0
7 Mr. MUDDANA SAMBASIVA RAO 01887410 Executive Director Not Applicable 05-May-1957 No NA 01-Apr-2025 1 0 1 0



Annexure 1

II. Composition of Committees
Disclosure of notes on composition of committees explanatory Due to Tenure Completion.



Audit Committee Details
Whether the Audit Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 01641633 APARNA SURABHI Non-Executive - Independent Director Chairperson 30-Aug-2019
2 00371406 RAJESH THAKUR AHUJA Non-Executive - Independent Director Member 23-May-2016 22-Mar-2026 Textual Information(1)
3 05170323 MUTHU RAJU PARAVASA RAJU VIJAY KUMAR Non-Executive - Independent Director Member 21-Jan-2022
4 02921377 ANGARA VENKATA GIRIJAKUMAR Non-Executive - Independent Director Member 21-Oct-2023



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Textual Information(1) Due to Tenure Completion



Nomination and remuneration committee
Whether the Nomination and remuneration committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 05170323 MUTHU RAJU PARAVASA RAJU VIJAY KUMAR Non-Executive - Independent Director Chairperson 21-Jan-2022
2 00371406 RAJESH THAKUR AHUJA Non-Executive - Independent Director Member 23-May-2016 22-Mar-2026 Textual Information(1)
3 01641633 APARNA SURABHI Non-Executive - Independent Director Member 01-Jul-2020
4 02921377 ANGARA VENKATA GIRIJAKUMAR Non-Executive - Independent Director Member 21-Oct-2023

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Textual Information(1) Due to Tenure Completion






Stakeholders Relationship Committee
Whether the Stakeholders Relationship Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 01641633 APARNA SURABHI Non-Executive - Independent Director Chairperson 23-Jul-2024
2 00003741 NARA BHUVANESWARI Executive Director Member 12-Dec-1994
3 00371406 RAJESH THAKUR AHUJA Non-Executive - Independent Director Member 01-Jul-2020 22-Mar-2026 Textual Information(1)
4 02921377 ANGARA VENKATA GIRIJAKUMAR Non-Executive - Independent Director Member 21-Oct-2023



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Textual Information(1) Due to Tenure Completion



Risk Management Committee
Whether the Risk Management Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 00371406 RAJESH THAKUR AHUJA ID Chairperson 23-May-2016 22-Mar-2026 Textual Information(1)
2 00003741 NARA BHUVANESWARI ED Member 20-Oct-2014
3 01641633 APARNA SURABHI ID Chairperson 01-Jul-2020 Textual Information(2)
4 02921377 ANGARA VENKATA GIRIJAKUMAR ID Member 21-Oct-2023



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Textual Information(1) Due to Tenure Completion
Textual Information(2) Smt. Aparna Surabhi, Non-Executive Independent Director, designated as Chairperson of the Committee wef. 23-03-2026



Annexure 1
III. Meeting of Board of Directors
Disclosure of notes on meeting of board of directors explanatory
Sr Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order) Maximum gap between any two consecutive (in number of days) Notes for not providing Date Whether requirement of Quorum met (Yes/No) Total Number of Directors as on date of the meeting Number of Directors present* (All directors including Independent Director) No. of Independent Directors attending the meeting*
1 27-Oct-2025 Yes 7 7 4
2 28-Jan-2026 92 Yes 7 7 4
3 17-Mar-2026 47 Yes 7 7 4



Annexure 1
IV. Meeting of Committees
Disclosure of notes on meeting of committees explanatory
Sr Name of Committee Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order) Maximum gap between any two consecutive (in number of days) Name of other committee Reson for not providing date Whether requirement of Quorum met (Yes/No) Total Number of Directors in the Committee as on date of the meeting Number of Directors Present (All Directors including Independent Director) No. of Independent Directors attending the meeting* No. of members attending the meeting (other than Board of Directors)
1 Audit Committee 27-Oct-2025 Yes 4 4 4 0
2 Audit Committee 28-Jan-2026 92 Yes 4 4 4 0
3 Audit Committee 17-Mar-2026 47 Yes 4 4 4 0
4 Risk Management Committee 28-Jan-2026 Yes 4 4 3 0
5 Nomination and remuneration committee 17-Mar-2026 27 Yes 4 4 4 0



Annexure 1
VI. Affirmations
Sr Subject Compliance status (Yes/No)
1 The composition of Board of Directors is in terms of SEBI (Listing obligations and disclosure requirements) Regulations, 2015 Yes
2 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit Committee Yes
3 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committee Yes
4 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committee Yes
5 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. d. Risk management committee (applicable to the top 1000 listed entities) Yes
6 The committee members have been made aware of their powers, role and responsibilities as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015. Yes
7 The meetings of the board of directors and the above committees have been conducted in the manner as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015 Yes
8 This report and/or the report submitted in the previous quarter has been placed before Board of Directors. Yes
9 Any comments/observations/advice of Board of Directors may be mentioned here:



Annexure 1
Sr Subject Compliance status
1 Name of signatory Umakanta Barik
2 Designation Company Secretary and Compliance Officer



Details of Cyber security incidence
Whether as per Regulation 27(2)(ba) of SEBI (LODR) Regulations, 2015 there has been cyber security incidents or breaches or loss of data or documents during the quarter No
Other details of cyber security incidence or breaches or loss of data event
Number of cyber security incidence or breaches or loss of data event occurred during the quarter
Sr Date of the event Brief details of the event



Annexure II to be submitted by listed entity at the end of the financial year (for the whole of financial year)
I. Disclosure on website in terms of LODR Regulation
Sr Item Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here. Web address
1.1 Details of business Yes www.heritagefoods.in
1.2 Memorandum of Association and Articles of Association Yes www.heritagefoods.in
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes www.heritagefoods.in
2 Terms and conditions of appointment of independent directors Yes www.heritagefoods.in
3 Composition of various committees of board of directors Yes www.heritagefoods.in
4 Code of conduct of board of directors and senior management personnel Yes www.heritagefoods.in
5 Details of establishment of vigil mechanism or whistle blower policy Yes www.heritagefoods.in
6 Criteria of making payments to non-executive directors Yes www.heritagefoods.in
7 Policy on dealing with related party transactions Yes www.heritagefoods.in
8 Policy for determining material subsidiaries Yes www.heritagefoods.in
9 Details of familiarization programmes imparted to independent directors Yes www.heritagefoods.in
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes www.heritagefoods.in
11 Email address for grievance redressal and other relevant details Yes www.heritagefoods.in
12 Financial results Yes www.heritagefoods.in
13 Shareholding pattern Yes www.heritagefoods.in
14 Details of agreements entered into with the media companies and/or their associates NA
15.1 Schedule of analyst or institutional investor meet and presentation prepared by listed entity for analyst or institutional investor meet Yes www.heritagefoods.in
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes www.heritagefoods.in
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes www.heritagefoods.in
18 Credit rating or revision in credit rating obtained Yes www.heritagefoods.in
19 Separate audited financial statements of each subsidiary of the listed entity Yes www.heritagefoods.in
20 Secretarial compliance report Yes www.heritagefoods.in
21 Materiality policy as per regulation 30 (4) Yes www.heritagefoods.in
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes www.heritagefoods.in
23 Disclosures under regulation 30(8) Yes www.heritagefoods.in
24 Statements of deviation(s) or variations(s) as specified in regulation 32 NA
25 Dividend distribution policy as specified in regulation 43A (1) Yes www.heritagefoods.in
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes www.heritagefoods.in
26.2 Employee benefit scheme documents framed in terms of SEBI (SBEB) regulations 2021
27 Confirmation that the above disclosures are in a separate section as specified in regulation 46(2) Yes www.heritagefoods.in
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes www.heritagefoods.in
29 Disclosure of notes on website in terms of Listing Regulations explanatory


Annexure II
II. Annual Affirmations
Sr Particulars Regulation Number Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here.
1 Independent director(s) have been appointed in terms of specified criteria of independence and/or eligibility 16(1)(b) Yes
2 Board Composition 17(1), 17(1A) & 17(1C), 17(1D) & 17(1E) Yes
3 Meeting Of Board Of Directors 17(2) Yes
4 Quorum of board meeting 17(2A) Yes
5 Review of Compliance Reports 17(3) Yes
6 Plans for orderly succession for appointments 17(4) Yes
7 Code of Conduct 17(5) Yes
8 Fees/compensation 17(6) Yes
9 Minimum Information 17(7) Yes
10 Compliance Certificate 17(8) Yes
11 Risk Assessment & Management 17(9) Yes
12 Performance Evaluation of Independent Directors 17(10) Yes
13 Recommendation of Board 17(11) Yes
14 Maximum number of Directorships 17A Yes
15 Composition of Audit Committee 18(1) Yes
16 Meeting of Audit Committee 18(2) Yes
17 Role of Audit Committee and information to be reviewed by the audit committee 18(3) Yes
18 Composition of nomination & remuneration committee 19(1) & (2) Yes
19 Quorum of Nomination and Remuneration Committee meeting 19(2A) Yes
20 Meeting of Nomination and Remuneration Committee 19(3A) Yes
21 Role of Nomination and Remuneration Committee 19(4) Yes
22 Composition of Stakeholder Relationship Committee 20(1), 20(2) & 20(2A) Yes
23 Meeting of Stakeholders Relationship Committee 20(3A) Yes
24 Role of Stakeholders Relationship Committee 20(4) Yes
25 Composition and role of risk management committee 21(1),(2),(3),(4) Yes
26 Meeting of Risk Management Committee 21(3A) Yes
27 Quorum of Risk Management Committee meeting 21(3B) Yes
28 Gap between the meetings of the Risk Management Committee 21(3C) Yes
29 Vigil Mechanism 22 Yes
30 Policy for related party Transaction 23(1), (1A), (5), (6), & (8) Yes
31 Prior or Omnibus approval of Audit Committee for all related party transactions 23(2), (3) Yes
32 Approval for material related party transactions 23(4) NA
33 Disclosure of related party transactions on consolidated basis 23(9) Yes
34 Composition of Board of Directors of unlisted material Subsidiary 24(1) Yes
35 Other Corporate Governance requirements with respect to subsidiary of listed entity 24(2),(3),(4),(5) & (6) Yes
36 Alternate Director to Independent Director 25(1) NA
37 Maximum Tenure 25(2) Yes
38 Appointment, Re-appointment or removal of an Independent Director through special resolution or the alternate mechanism 25(2A) Yes
39 Meeting of independent directors 25(3) & (4) Yes
40 Familiarization of independent directors 25(7) Yes
41 Declaration from Independent Director 25(8) & (9) Yes
42 Directors and Officers insurance 25(10) Yes
43 Confirmation with respect to appointment of Independent Directors who resigned from the listed entity 25(11) Yes
44 Memberships in Committees 26(1) Yes
45 Affirmation with compliance to code of conduct from members of Board of Directors and Senior management personnel 26(3) Yes
46 Policy with respect to Obligations of directors and senior management 26(2) & 26(5) Yes
47 Approval of the Board and shareholders for compensation or profit sharing in connection with dealings in the securities of the listed entity 26(6) Yes
48 Vacancies in respect Key Managerial Personnel 26A(1) & 26A(2), 26A(3) Yes
Any other information to be provided - Add Notes Textual Information(1)



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Textual Information(1) For Sl. No. 32: The Company has one unlisted wholly owned subsidiary and two unlisted subsidiary companies, none of which are material subsidiaries. The Company is in compliance with Regulation 24(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.



Annexure II
III. Affirmations
Sr Particulars Compliance status (Yes/No/NA)
1 The Listed Entity has approved Material Subsidiary Policy and the Corporate Governance requirements with respect to subsidiary of Listed Entity have been complied Yes
Any other information to be provided



Annexure II
1 Name of signatory Umakanta Barik
2 Designation Company Secretary and Compliance Officer



Additional Half yearly Disclosure
Any Other Information for Disclosure of Loans / Guarantees / Comfort Letters / Securities Etc.
I. Disclosure of Loans/ guarantees/comfort letters /securities etc.refer note below
(A)Any loan or any other form of debt advanced by the listed entity directly or indirectly to
Entity Aggregate amount advanced during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them 0 0
Promoter Group or any other entity controlled by them 0 0
Directors (including relatives) or any other entity controlled by them 0 0
KMPs or any other entity controlled by them 0 0
(B) Any guarantee / comfort letter (by whatever name called) provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed By
Entity Type (guarantee, comfort letter etc.) Aggregate amount of issuance during six months Balance outstanding at the end of six months(taking into account any invocation)
Promoter or any other entity controlled by them 0 0 0
Promoter Group or any other entity controlled by them 0 0 0
Directors (including relatives) or any other entity controlled by them 0 0 0
KMPs or any other entity controlled by them 0 0 0
(C) Any security provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed by
Entity Type of security (cash, shares etc.) Aggregate value of security provided during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them 0 0 0
Promoter Group or any other entity controlled by them 0 0 0
Directors (including relatives) or any other entity controlled by them 0 0 0
KMPs or any other entity controlled by them 0 0 0
(D) Additional Information
II. Affirmations
Affirmations Compliance Status Company Remarks
All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company. Yes Textual Information(2)
Name A Prabhakara Naidu
Designation Chief Financial Officer
Place Hyderabad
Date 17-Apr-2026



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Textual Information(3) This is not applicable being the Compnay has not given any loans, guarantees, comfort letters or securities in connection with any loan(s) taken or availed directly or indirectly by promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company.



Signatory Details
Name of signatory Umakanta Barik
Designation of person Company Secretary and Compliance Officer
Place Hyderabad
Date 17-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 0
No. of investor complaints received during the Quarter 1
No. of investor complaints disposed off during the Quarter 1
No. of investor complaints those remaining unresolved at the end of the Quarter 0


Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies-
The details of acquisition of shares or voting rights in unlisted companies during the quarter in terms of sub-para 1 of para A of Part A of Schedule III are given below
Any Other Information for Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies
Sr. No. Name of the unlisted company in which shares or voting rights have been acquired Date of acquisition Aggregate holding (% shares or voting rights) as at the end of the previous quarter % shares or voting rights acquired during the quarter Aggregate holding (% shares or voting rights) as at the end of the quarter
1 Peanutbutter and Jelly Limited 05-Jan-2026 0 51.00 51.00


Disclosure of Imposition of Fine or Penalty
The details of imposition of fine or penalty during the quarter in terms of sub-para 20 of para A of Part A of Schedule III are given below:
Any Other Information for Disclosure of Imposition of Fine or Penalty
Sr. No. Name of the authority Nature and details of the action(s) taken or order(s) passed Date of receipt of direction or order, including any ad interim or interim orders, or any other communication from the authority Details of the violation(s)/ contravention(s) committed or alleged to be committed Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible
1 FSSAI Notice to pay Compounding fee of Rs.1,00,000. 12-Jan-2026 Sub-standard milk fat content in the product sample as per applicable FSSAI regulations. The Company has filed an appeal against the order on 22-01-2026 There no material impact on financial, operation or other activates of the listed entity.


Disclosure of Updates to Ongoing Tax Litigations or Disputes
The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below:

Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes
Sr. No. Name of the opposing party Date of initiation of the litigation / dispute Status of the litigation / dispute as per last disclosure Current status of the litigation / dispute
1 Income Tax Department/ Dy. Commissioner of Income Tax 29-Jun-2021 The Company has received an assessment order with a demand of Rs.2.39 million on account of disallowance of CSR expenditure claimed under Section 80G pertaining to Assessment Year 2017-18.�Appeal has filed before the Commissioner of Income Tax by paying 20% of the tax demand and received the favorable order on 05-03-2024. Consequential orders have been received with a refund of Rs.38.82 Lakhs on 20.11.2025 and refund amount has been received on 16-02-2026
2 Assessment Unit, Income Tax Department 22-Sep-2022 The Company has received an assessment order with a demand of Rs.2.80 million on account of disallowance of CSR expenditure claimed under Section 80G pertaining to Assessment Year 2020-21.�Appeal has filed before the Commissioner of Income Tax (Appeals). The case is pending for disposal with Commissioner of Income Tax (Appeals).
3 Assessment Unit, Income Tax Department 02-Mar-2023 The Company has received penalty proceedings u/s 271D with a demand of Rs.2.24 million in respect of acceptance of security deposits in cash pertaining to Assessment Year 2020-21. Appeal has filed before the Commissioner of Income Tax (Appeals). The case is pending for disposal with Commissioner of Income Tax (Appeals).
4 Assessment Unit, Income Tax Department 11-Mar-2026 The Company has received Order disallowing the depreciation claimed on non-compete fee of Rs.8.05 million for the Assessment year 2018-19. The Company has filed an appeal before CIT (Appeals Faceless) on 09-04-2026
5 Andhra Pradesh General Sale Tax Department 07-Feb-2013 The company has received demand alleging short payment of purchase tax levied on milk amounting to Rs.9.51 million for the financial year 2001-02. The writ petition was filed before the Hon’ble High court of Telangana. The matter is pending before hon’ble High Court of Telangana
6 Andhra Pradesh General Sales Tax Department 24-Apr-2014 The company has received demand alleging excess claim of Input Tax Credit amounting to Rs.4.69 million for the financial year 2008-09. The writ petition was filed before the Hon’ble High court of Telangana. The matter is pending before hon’ble High Court of Telangana
7 The Central Sales Tax Department, Karnataka 01-Aug-2015 The company has received demand alleging short receipt of ‘F’ forms amounting to Rs.4.47 million for the financial year from 2010-11 to 2012-13. The Company has submitted letters along with Form-F details to the Assistant Commissioner of Commercial Taxes, Bengaluru (Audit-3.6) on 23-10-2025 and the same is pending before the Assistant Commissioner of Commercial Taxes, Bengaluru (Audit-3.6).
8 Telangana Sales Tax Department 25-Feb-2020 The company has received demand alleging entry tax on goods in local area amounting to Rs.10.37 million for the financial year from 2011-12 to 2017-18. The writ petition was filed before the Hon’ble High court of Telangana and stayed order granted by the Hon’ble High court of Telangana against deposit of 25% demand amount. The matter is pending before hon’ble High Court of Telangana
9 Andhra Pradesh Sales Tax Department 20-Sep-2021 The company has received demand alleging entry tax on goods in local area amounting to Rs.3.77 million for the financial year from 2014-15 to 2017-18. The writ petition was filed before the Hon’ble High court of Andhra Pradesh and stay order granted by the Hon’ble High court of Andhra Pradesh against deposit of 25% demand amount. The matter is pending before hon’ble High Court of Andhra Pradesh.
10 Additional Commissioner, Central Goods and Services Tax, Tirupati 18-Sep-2021 Flavoured Milk GST Tariff Litigation: Demand of differential GST of Rs.35.18 million for the period from July 2007 to March 2020, along with a penalty of Rs.35.28 million plus applicable interest. The Hon’ble High court had disposed of the WP in favor of the Company on 29-01-2025 by setting aside the demand and court ruled that flavored milk falls under Tariff Heading No. 0402 9990, which attracted the tax rate of 2.5% CGST and 2.5% SGST and directed to file the refund application for the differential tax already paid. The Company has filed the refund application. The refund withheld order passed on 22/04/2025. The Company filed the petition before the Hon’ble High court of AP against the refund withholding orders during July’2025. Consequent to dismissal of GST Department’s SLP by the Hon’ble Supreme Court the Refund claim has been processed on 13/08/2025 amounting Rs.45.34 million plus Interest amount of Rs.0.80 million from the expiry of 60 days from the date of filing of the refund application. The Company filed an appeal before the Appellate Commissioner CGST on 02/09/2025 for the interest amount of Rs.13.62 million (From the date of deposit of Tax to till the date of filing the refund application) attended the virtual personal hearing on 09/02/2026 and waiting for further orders.
11 Assistant Commissioner, Central Goods and Services Tax, 18-Sep-2021 The Company has received OIO(Order in Original) dated 23-12-2024 demand of differential GST and penalty amounting to Rs.10.05 million on Flavoured Milk supplies from July’17 to Mar’21. The company has filed an appeal before the Commissioner appeals on 20/02/2025. The appeal has been allowed, and favorable order has been passed by setting the aside the OIO (Order in Original) passed by the Asst. Commissioner, CGST. The Virtual Personal hearing was completed on 18/11/2025 against the appeal and requested to drop the demand since the matter has been already decided in favor of taxpayers by various High Courts and dismissal of GST department SLP by the Supreme Court The Company has received the favorable order on 20/02/2026 by setting aside the OIO(Order in Original) demanding differential GST and penalty of Rs.10.05 million. Consequent favorable order the Company has filed the refund application for Rs.5.55 Millions and the refund application is under process.
12 Telangana state Sales Tax Department 28-Feb-2025 The Company has received order 06/01/2025 from Addl., Commissioner (ST) Legal, by setting aside the ITC claim of Rs 12.71 Million allowing only Rs.7.93 million. The Company has filed the refund application for Rs.7.93 million and filed an appeal before TG Sales Tax Tribunal for the balance ITC refund claim on 17-02-2025. The appeal has been allowed.
13 Telangana State, CGST 24-Sep-2025 The Company filed an appeal on 24/09/2025 for the interest amount of Rs.5.05 million (From the date of deposit of Tax to till the date of filing the refund application). The appeal is pending before the Additional Commissioner Appeals, CGST post virtual PH dated 19.01.2026
14 Tamilnadu State, CGST 11-Feb-2026 The Company filed an appeal on 11/02/2026 for the interest amount of Rs.2.83 million (From the date of deposit of Tax to till the date of filing the refund application). The appeal is pending before the Additional Commissioner Appeals, CGST.