Integrated Filing-Governance



General information about company

Scrip Code 523838
NSE Symbol SIMPLEXINF
MSEI Symbol NOTLISTED
ISIN INE059B01024
Name of the entity SIMPLEX INFRASTRUCTURES 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? No
Reason For Part C Of Annexure I Disclosure Of Acquisition Of Shares OrVotingRightsInUnlistedCompaniesIsNotApplicableToTheEntity Company is listed
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? No
Reason For Part D Of Annexure I Disclosure Of Imposition Of Fine Or Penalty Is Not Applicable To The Entity Not applicable
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? No
Reason For Part F Of Annexure I Disclosure Of Loans Or Guarantees Or Comfort Letters Or Securities Etc Is Not Applicable To The Entity Not applicable
Risk management committee No
Market Capitalisation as per immediate previous Financial Year Top 2000 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID S00363
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. Rajiv Mundhra 00014237 Non-Executive - Non Independent Director Chairperson related to Promoter 05-Feb-1976 No Active NA 28-Jul-2003 01-Apr-2023 1 0 0 0
2 Mr. Samiran Kumar Bhattacharyya 00112844 Executive Director Not Applicable 01-Nov-1957 No Active NA 13-Aug-2025 13-Aug-2025 36 1 0 2 0
3 Mr. Pratap Kumar Chakravarty 09021538 Non-Executive - Independent Director Not Applicable 04-May-1954 Yes 14-Aug-2021 The Company has defaulted in redemption of Debentures and interest thereon. Active NA 13-Feb-2021 13-Feb-2026 60 1 1 1 1
4 Mrs. Indira Biswas 03401620 Non-Executive - Independent Director Not Applicable 31-Jul-1964 Yes 17-Oct-2021 The Company has defaulted in redemption of Debentures and interest thereon. Active NA 16-Apr-2021 16-Apr-2021 60 1 1 2 0
5 Mr. Dinabandhu Mukhopadhyay 09778769 Non-Executive - Independent Director Not Applicable 05-Sep-1961 Yes 15-May-2023 The Company has defaulted in redemption of Debentures and interest thereon. Active NA 14-Nov-2022 14-Nov-2022 60 1 1 1 1
6 Mr. Shamik Das Gupta 01127296 Non-Executive - Non Independent Director Not Applicable 07-Aug-1965 Yes 26-Oct-2023 The Company has defaulted in redemption of Debentures and interest thereon. Active NA 25-Apr-2023 25-Apr-2023 1 0 0 0
7 Mr. Gurumurthy Ramanathan 10366010 Non-Executive - Nominee Director Not Applicable 06-Jun-1963 No Active NA 28-Mar-2025 28-Mar-2025 2 0 1 0
8 Mr. Subrata Kumar Ray 11003975 Non-Executive - Independent Director Not Applicable 05-Aug-1957 No Active NA 28-Mar-2025 28-Mar-2025 60 1 1 0 0



Annexure 1

II. Composition of Committees
Disclosure of notes on composition of committees explanatory



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 09021538 Pratap Kumar Chakravarty Non-Executive - Independent Director Chairperson 13-Feb-2021
2 00112844 Samiran Kumar Bhattacharyya Executive Director Member 13-Aug-2025
3 03401620 Indira Biswas Non-Executive - Independent Director Member 25-Apr-2023



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 03401620 Indira Biswas Non-Executive - Independent Director Chairperson 16-Apr-2021
2 00014237 Rajiv Mundhra Non-Executive - Non Independent Director Member 20-Sep-2016
3 09021538 Pratap Kumar Chakravarty Non-Executive - Independent Director Member 13-Feb-2021



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 09778769 Dinabandhu Mukhopadhyay Non-Executive - Independent Director Chairperson 25-Apr-2023
2 00112844 Samiran Kumar Bhattacharyya Executive Director Member 13-Aug-2025
3 03401620 Indira Biswas Non-Executive - Independent Director Member 16-Apr-2021



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 00014237 Rajiv Mundhra NED Chairperson 26-Sep-2014
2 00112844 Samiran Kumar Bhattacharyya ED Member 13-Aug-2025
3 03401620 Indira Biswas ID Member 21-Nov-2022
4 99999999 N.K.Kakani Senior Executive Director Member 26-Sep-2014



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 14-Nov-2025 Yes 8 8 4
2 12-Feb-2026 89 Yes 8 8 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 14-Nov-2025 Yes 3 3 2 4
2 Audit Committee 12-Feb-2026 89 Yes 3 3 2 3
3 Stakeholders Relationship Committee 13-Nov-2025 Yes 3 3 2 1
4 Stakeholders Relationship Committee 11-Feb-2026 89 Yes 3 3 2 1
5 Nomination and remuneration committee 13-Nov-2025 Yes 3 3 2 1
6 Nomination and remuneration committee 11-Feb-2026 89 Yes 3 3 2 1
7 Risk Management Committee 11-Feb-2026 Yes 3 3 1 1



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) NA
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: The report for the previous quarter has been placed before the Board at the meeting held on 14.02.2026 and the Board noted the same.



Annexure 1
Sr Subject Compliance status
1 Name of signatory B.L.BAJORIA
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 http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Our%20Business.pdf
1.2 Memorandum of Association and Articles of Association Yes � https://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Simplex_MOA_AOA.pdf
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Profile_Board_of_Directors.pdf
2 Terms and conditions of appointment of independent directors Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Terms%20of%20Appointment%20-%20Independent%20Directors%20(1).pdf
3 Composition of various committees of board of directors Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Committee%20of%20the%20Board(1).pdf
4 Code of conduct of board of directors and senior management personnel Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/4)%20Code%20of%20conduct.rar
5 Details of establishment of vigil mechanism or whistle blower policy Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Whistle%20Blower%20Policy.pdf
6 Criteria of making payments to non-executive directors Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Criteria%20for%20payment%20to%20NED%20policy_1.pdf
7 Policy on dealing with related party transactions Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Policy%20on%20Related%20Party%20Transaction.pdf
8 Policy for determining material subsidiaries Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Policy%20on%20Material%20Subsidiary.pdf
9 Details of familiarization programmes imparted to independent directors Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Familiarisation%20Programme%20for%20Independent%20Director.pdf
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Official%20Information.pdf
11 Email address for grievance redressal and other relevant details Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Grievance%20redressal.pdf
12 Financial results Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/financial%20results/Annual%20Report.zip
13 Shareholding pattern Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/SHP/2022.zip
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 https://simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Disclosure%20under%20Regulation%2030/Investor-Meeting-27032025.pdf
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Schedule%20of%20Analyst%20Meet.zip
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Newspaper.zip
18 Credit rating or revision in credit rating obtained Yes http://simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Credit%20Rating.zip
19 Separate audited financial statements of each subsidiary of the listed entity Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Subsidiary/2022_Subsidiary-part-1.zip
20 Secretarial compliance report Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Annual%20Secretarial%20Compliance_2.zip
21 Materiality policy as per regulation 30 (4) Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Policy%20for%20Determination%20of%20Materiality%20of%20Events.pdf
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes https://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/KMP_Details.pdf
23 Disclosures under regulation 30(8) Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Letter%20to%20SE%20for%20assignment%20of%20debt%20exposure.pdf
24 Statements of deviation(s) or variations(s) as specified in regulation 32 Yes https://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/financial%20results/DEVIATION_VARIATION.pdf
25 Dividend distribution policy as specified in regulation 43A (1) NA
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Annual%20Return(1).zip
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 http://www.simplexinfra.com/Uploadedfiles/fckeditor/file/Disclosure%20under%20Regulation%2046%20and%2062%20of%20SEBI%20(LODR)%20Regulations/Policy%20for%20Determination%20of%20Materiality%20of%20Events.pdf
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes http://www.simplexinfra.com
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) Yes
33 Disclosure of related party transactions on consolidated basis 23(9) Yes
34 Composition of Board of Directors of unlisted material Subsidiary 24(1) NA
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) No Renewal is under process
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) NA
Any other information to be provided - Add Notes



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 B.L.BAJORIA
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
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(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
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(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
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(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. $intratedCg.get("CG_YN_$!integratedFillingMasterDto.cgMasterVO.anx4aAffirmComplStatus")
Name
Designation
Place
Date



Signatory Details
Name of signatory B.L.BAJORIA
Designation of person Company Secretary
Place KOLKATA
Date 20-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 0
No. of investor complaints received during the Quarter 0
No. of investor complaints disposed off during the Quarter 0
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


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


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 State Of Andhra Pradesh 23-May-2009 Pending Appeal filed in Tax Tribunal, Vizag, Andhra Pradesh for sales tax matter for 2003-04 against liability on interstate purchase. Disputed amount is Rs. 8,59,449/-. Next date fixed for hearing on 30.04.2026.
2 Commissioner of Sales Tax, Andhra Pradesh 22-Apr-2014 Pending VAT refund of Rs. 1.28 Cr received earlier for 2007-08. Commissioner of Commercial Taxes issued order dated 27.03.2014 for forfeiture of refund. We filed petition in AP High Court against the order and court has granted full stay till disposal of matter. Matter not yet listed for hearing.
3 Commissioner of Sales Tax, Andhra Pradesh 02-Jun-2014 Pending VAT refund of Rs. 3,72,57,407/- Cr received earlier for 2008-09 . CCT issued order for forfeiture of refund on 22.04.14. Petition filed in AP High Court and Ld Court has granted full stay. Matter not yet listed for hearing.
4 Commissioner of Sales Tax, Andhra Pradesh 02-Jun-2014 Pending VAT Refund of Rs. 3,97,32,012/- Cr received earlier for 2009-10. Order dt. 28.04.14 passed by CCT, AP for forfeiture of refund against contracts executed for Government. We filed petition in High Court and ld. Court has granted full stay on 16.06.14. Matter not yet listed for hearing.
5 Commissioner of Sales Tax, Telengana 24-Dec-2015 Pending VAT Refund of Rs. 1,27,14,025/- Cr received earlier for 2010-11. Order dt. 10.11.2015 passed by CCT, AP for forfeiture of refund against contracts executed for Government. We filed petition in High Court and ld. Court has granted full stay on 27.01.16. Matter not yet listed for hearing.
6 Additional Commissioner of Sales Tax, Secunderabad, Telengana 23-Jun-2015 Pending VAT Assessment Order received on 31.10.2012 for 2011-12. Revisied order issued for late payment of tax and penalty of Rs. 24.75 lacs imposed . We filed appeal and deposited Rs. 3.06 lacs during admission of appeal. Case set-aside. Further order received for forfeiture of refund and we had filed appeal on 08.11.13 against the order. Assessments order stands confirmed and appeal dismissed on 22.04.15. Appeal filed in Tribunal, Telengana. Case No. TA 146/16. Case has been fixed for hearing on 24.04.2026.
7 ACCT, Margao, Goa 19-Apr-2006 Pending The penalty for Rs. 7,11,971/- u/s 10A under CST Act was levied for issuing Form C against purchase of plant and machinery spares from outside the state of Goa for 2003-04. Appeal (No. ADC Appeal No. 20 of 2007-08/2713 Dated 01.11.2018) to Addl CCT in Goa preferred on the ground that the said item against which the penalty has been raised, is covered in the CST RC and hence should be allowed by department.
8 ACCT, Margao, Goa 08-Nov-2006 Pending Tax amounting to Rs. 64,36,119/- for 2004-05 was levied by the department on the purchases made u/s 3 (a) of the CST Act, 1956 which was not taxable under the jurisdiction of any state law. Appeal (No. ADC Appeal No. 20 of 2007-08/2714 Dated 01.11.2018) filed before the Addl. CCT (Appeal) Margaon against the order. Management main contention in this regard are: 1. The learned CTO erred in not allowing deduction of material utilised in execution of works contract for the purchases made interstate. 2. The contention of the Ld. Officers as per assessment order that the petitioner is liable to pay tax u/s 4A of the Goa Sales Tax Act,1964 is hypothetcial and not logical. Last hearing on 26.03.2019. case pending.
9 Commercial Tax Officer, Margao 03-Jun-2010 Pending 1st appeal is filed to ACCT(Appeal), Margao in Goa against order passed by the Assessing Authority for 2006-07 under CST Act for misuse of C forms as per Section 10A. Demand was Rs. 50,000/- and matter partly heard.
10 Sales Tax Officer, Barovisa Check Post 04-Jul-2006 Pending Writ Petition (916/2006 ) filed before Hon'ble High Court for seizure of Excavator (Machinery) and penalty for Rs. 3,93,487/- imposed by the Commercial Tax Department Case heard on 13.06.13 and dismissed due to non appearance. Application filed for restoration of case.
11 West Bengal Commercial Taxes Appellate & Revisional Board 26-May-2011 Pending We got substantial relief from Revision Board for 2006-07 under WBVAT Act, but total claims were not entertained. Hence filed appeal in Tribunal ( R.N. No. 1170 of 2019) and order was set aside by the Taxation Tribunal on 20.12.2019 and directed Board to dispose the matter within 31.05.2020. Since matter was not disposed of by Board within stipulated time they should seek extention from Tribunal for dispose of the matter afresh. We filed prayer for extention of time to WBTT and WBTT granted further time and matter will be disposed off with 3 months from the date of communication of the order. Revision disposed of by ARB on 27.12.2023 and reviewed their own order arbitrarily without consideration of grounds and appeal and earlier order confirmed. Demand is Rs. 21,11,10,370/- We filed petition (RN-32 of 2024) before WBTT on 23.02.2024 against the order of ARB. Affidavit filed.
12 Sr. Jt. Comm. Of Commercial Tax (Appeals), South Circle, West Bengal 12-Sep-2011 Pending We got substantial relief from Revision Board for 2008-09 under WBVAT Act, but total claims were not entertained. Demand was Rs. 1,09,96,418/- .We filed appeal in Tribunal for further relief. Case set-aside by Tribunal and remanded to Appellate and Revisional Board vide judgment dated 27.03.2019. Matter listed for hearing on 30.06.2025 and hearing completed. Order reserved. Since the Administrative Member has been transferred, case has been fixed for re-hearing on 17.11.2025. Case finally heard on 18.02.2026. Order reserved.
13 Sr. Jt. Comm. Of Commercial Tax (Appeals), South Circle, West Bengal 02-May-2014 Pending We got substantial relief from Revision Board for 2009-10 under WBVAT Act but total claims were not entertained. Demand was Rs. 10,69,796/- We had filed appeal in Tribunal for further relief. Case set-aside by Tribunal and remanded to Appellate and Revisional Board vide judgment dated 27.03.2019. We have received DR's report and rebuttal filed on 20.01.2026. Case finally heard on 18.02.2026. Order reserved.
14 West Bengal Commercial Taxes Appellate and Revisional Board 08-Dec-2014 Pending We got substantial relief from Revision Board for 2010-11 under WBVAT Act but total claims were not entertained. Demand was Rs. 12,96,46,301/- .We filed appeal in Tribunal for further relief. Case set-aside by Tribunal and remanded to Appellate and Revisional Board vide judgment dated 27.03.2019. Revision case (Case No. 4302 of 2014-15) dismissed ex-parte by Board on 10.01.2020. We filed appeal in Tribunal on 26.08.2022 against the order. Matter set-aside and remanded back to WBA&RB for fresh adjudication. Matter disposed off by WBCTA&RB on 04.09.2023 and Appeal order upheld. We have not yet received revised order from LTU. We filed petition (RN-1 of 2024) before WBTT on 02.01.2024 against the order of ARB. Matter not yet heard.
15 Sr JCCT 26-Oct-2014 Pending Assessment completed under WBVAT Act for 2011-12 and order received on 08.08.14 demanding Rs. 36,94,12,763/-.Appeal filed on before Sr JCCT (Appeal) on 26.10.2014 and Sr JCCT passed the appeal order on 31.03.2016 reducing the demand from 36 crores to 355,005,101/-. We have filed appeal before Appellate and Revision Board (Case no. 1032 of 2016-17) on 18.08.2016 and obtained stay. Order confirmed by Revisional Board on 16.03.2018, We filed 2nd appeal in WBTT on 16.07.2018 (RN-901 of 2018). Matter set-aside and remanded back to A&RB for fresh adjudication. Certified order received on 18.07.2023. Case not yet listed for hearing.
16 Sr JCCT 23-Sep-2015 Pending Assessment completed under CST Act on 01.08.2014 for 2011-12 and order served on 09.09.15. Demand was Rs. 1,49,51,169/-. We filed appeal in West Bengal Taxation and Revisional Board against order passed by Sr. JCCT (Appeal) on 18.08.2016 (Case no. 1033 of 2016-17). Rs. 7,68,245/- paid under protest on 05.02.16 for collection of statutory forms but credit not given in the assessment order.Order confirmed by Revisional Board on 17.07.2017 and Form-H issued on 16.03.2018. We filed 2nd appeal in WBTT on 16.07.2018 (RN-901 of 2018).Matter set-aside and remanded back to A&RB for fresh adjudication. Certified order received on 18.07.2023. Case not yet listed for hearing.
17 Sr JCCT 20-Aug-2015 Pending Assessment completed under WBVAT Act for 2012-13 on 29.06.15 and demand raised . Appeal filed to Sr JCCT on 20.08.15 against the order and deposited Rs. 5,31,45,303/- on 01.10.15 for admission of appeal. Substantial deductions allowed in the order dated 29.09.16 and demand reduced to Rs. 63,51,889/- after adjustment of Rs. 5,31,45,303/-. We filed 2nd appeal in WB Appellate and Revisional Board on 28.02.17 (Case no. 2261 of 2016-17) since CTP enhanced wrongly. Revision petition allowed and modified accordingly. As per modified order refund is Rs. 91.95 lacs. We filed appeal in Tribunal against the order of Board on 24.01.2022 (RN-20 of 2022). Refund of Rs. 91.05 Lacs received and balance refund of Rs. 90,000/- yet to receive.
18 Addl CCT 15-Nov-2016 Pending Assessment completed under WBVAT Act on 02.08.16. for 2013-14 and demand raised . Appeal filed to Addl Commissioner on 15.11.2016 against the order and deposited Rs. 2,57,10,000/- against stay. Order passed by Addl. CCT on 30.07.17 and demand reduced to 22,93,95,220/- after adjustment of Rs. 2,57,10,000/- paid during admission of appeal. We preferred 2nd appeal on 10.10.17 to WBST Appellate and Revisional Board. Ex-partie order passed 02.08.2019. We filed appeal in Tribunal on 24.01.2022 against the order (RN-19 of 2022). Matter set-aside by Tribunal on 26.07.23 and remanded back to A&RB for fresh adjudication. Certified Order received. Matter disposed of by WBCTA&RB on 03.10.2023 and no relief was granted. We have not received revised order from LTU. We filed petition (RN-8 of 2024) before WBTT on 24.01.2024 challenging the order of ARB.
19 Addl CCT (Appeal) 17-May-2019 Pending As per re-assessment demand reduced to Rs. 2.71 Cr from Rs. 8.92 Cr under WBVAT Act for 2015-16. We filed appeal to Addl. CCT (Appeal) on 17.05.2019 for other claim. Show cause was issued for non deposit of 15% appeal fees. Appeal rejected due to non payment of 15% disputed tax for admission of appeal. Filed revision u/s 86 of VAT Act to CCT on 08.12.2022 and deposited Rs. 40.67 L on 26.12.2022 for admission of appeal. Revision petition rejected, we filed review petition u/s 88 to Appellate Forum, CD-2 on 11.01.2023. Review petition rejected. We filed appliaction to WBTT against the order. Matter also rejected by WBTT. We filed WP in Calcutta High Court challenging the order of WBTT and the Ld. Court issued favourable order and directed Appellate Forum to consider the matter for hearing. No date has been fixed for hearing till date.
20 DCCT 31-Jan-2007 Pending There is no demand raised from Commercial Tax Department on Simplex for 2003-04 and 2004-05 in Maharashtra. Based on the decision in the Bombay High Court of Mazz India the benefit/claim will be passed accordingly. Matter pending before High Court
21 DCCT 11-Dec-2017 Pending Assessment completed on 29.03.2017 and demand of Rs. 55,39,04,809/- raised for 2012-13 under Maharashtra VAT Act . We filed appeal to Sr JCCT against the order. Appellate authority directed us to pay Rs. 2.06 Cr for stay. We filed 2nd appeal to MSTT challenging the order. Appeal dismissed. However the authority directed us to pay the above amount within 30.03.2018 for stay. We filed WP in High Court against the order of Tribunal and deposited Rs. 2.06 Cr on 01.06.2018. The ld High Court passed the order on 12.06.2018 and directed that revenue should accept belated compliance of petitioner and case should be heard by the 1st Appellate Authority on its merit and in accordance with law in the light of the compliance with the order of the Tribunal. We attended hearing on 21.03.2021 and submitted relevant documents. Next date is 16.11.2023 for final hearing. Revised date not yet received.
22 DCST - LTU 07-Jun-2018 Pending Order passed by DCST-LTU ON 28.03.2018 and demand was Rs. 2,36,277,338/- for 2013-14 under Maharashtra VAT Act disallowing certain claims towards labour and services. We preferred 1st appeal to JCCT (Appeal-1) against the order and deposited Rs. 13,18,122/- and obtained stay. JCCT passed order and enhanced demand to Rs. 4,07,12,098/-. We preferred 2nd appeal in MSTT against the order and deposited Rs. 18,39,737/- further for admission of appeal/stay. Matter has been fixed for hearing on 27.04.2026.
23 ACST Balasore Circle 17-Jan-1987 Pending Appeal preferred against liability for Rs. 2,58,000/- imposed on free supply of Steel and Cement by the client for 1985-86,1988-89 & 1989-90 under OST Act. On disposal of appeal, tax paid on assessed demand for client supplied steel and cement shall expect be refunded. Case is pending in Tribunal at Cuttack.
24 ACST Jagatsinghpur Circle 30-Mar-2024 Pending Re-assessment completed as per direction of Odisha Tax Tribunal and order was passed on 30.03.2024 for 2001-02 and we received the same on 01.05.2024 by mail. Demand is Rs. 5,66,133/- . 45% labour and services are allowed by the authority. We will file appeal aginst the order shortly.
25 JCCT- Cuttack Range 23-Dec-2017 Pending JCCT passed order on 23.12.17 and demand of Rs. 1,94,731/-raised for non submission of C declaration forms for 2013-14 and 2014-15 under CST Act. Filed appeal to Addl CCT (Appeal) on 31.01.18 and deposited Rs. 38,947/- on 29.01.18 for admission of appeal. Case not yet heard.
26 Sales Tax officer , Cuttack - II Circle 08-Sep-2022 Pending Based on appeal direction for re-assessment completed and STO passed an order on 06.07.22 for the period from 01.10.2015 to 31.03.2016 under OVAT Act. As per order demand is Rs. 68.19 lacs due to non compliance by registered sub-contractors.We filed appeal on 08.09.2022 and deposited Rs. 4,15,536/- for admission of appeal. Case has been fixed for hearing on 22.06.2023 and disposed of by JCST (Appeal) on 17.10.2023. Matter remanded back to circle for fresh hearing. Re-assessment is in progress.
27 DCCT - Bilaspur 02-Aug-2014 Pending Case reopened and demand of Rs. 5,49,127/- raised for 2003-04 under Chhattisgarh Commercial Tax Act. We filed revision petition on 02.08.14. Rs. 2,74,570/- paid on 11.09.14 and Rs. 2,74,556/- paid on 1.7.16. Case should not be reopened after expiry of 5 years. We filed mercy petition to the Secretary, Commercial Tax Department on 11.12.15 for further relief. Matter rejected on 18.03.2021 due to non apperance.
28 DCCT - Bilaspur 02-Aug-2014 Pending Case reopened and demand of Rs. 4,16,224/- raised for 2004-05 under Chhattisgarh Commercial Tax Act. We filed appeal to Addl Commissioner and order passed for reassessment. DCCT confirmed earlier demand. We filed revision petition on 02.08.14. Rs. 2,08,150/- paid on 11.09.14 and Rs. 2,08,074/- paid on 01.7.16. Case should not be reopened after expiry of 5 years. We filed mercy petition to the Secretary, Commercial Tax Department on 11.12.15 for further relief. Matter rejected on 18.03.2021 due to non apperance.
29 CCT-Chhattisgarh 14-Feb-2011 Pending Appeal filed in Sales Tax Tribunal, Raipur, CG on 14.02.2011 against recovery of refund of Rs. 42,97,699/- under Chattisgarh Commercial Tax Act for 2005-06. Case admitted. Tribunal set-aside the order on 09.03.2017 and directed for re-assessment. CCT again confirmed the order and we have filed in Tribunal against the order. Last hearing on 12.04.2019. Case was fixed for hearing on 24.04.2021 but due to pandemic situation next date fixed for hearing on 09.02.2022. Case partly heard and next date of hearing has been fixed on 22.04.2022. We deposited entire tax under protest, however department has issued recovery notice again to client. Recovery Notice withdrawn by the authority.
30 CCT-Chhattisgarh 14-Feb-2011 Pending Appeal filed in Sales Tax Tribunal, Raipur, CG on 14.02.2011 against recovery of refund of Rs. 1,32,70,950/- under Chattisgarh VAT Act for 2006-07. Case admitted. Tribunal set aside the order of CCT on 09.03.2017 and directed for re-assessment. CCT again confirmed the earlier order on 08.05.2018 and we filed appeal against the order in Tribunal at Raipur. Last Hearing on 12.04.2019. Case was fixed for hearing on 24.04.2021 but due to pandemic situation next date fixed for hearing on09.02.2022. Case partly heard and next date of hearing has been fixed on 22.04.2022. We deposited entire tax under protest, however department has issued recovery notice again to client. Recovery Notice withdrawn by the authority.
31 CCT-Chhattisgarh 14-Feb-2011 Pending Appeal filed in Sales Tax Tribunal, Raipur, CG on 14.02.2011 against recovery of refund of Rs. 86,55,607/- under Chattisgarh VAT Act for 2007-08. Case admitted. Tribunal set aside the order of CCT on 09.03.2017 and directed for re-assessment. CCT again confirmed the earlier order on 08.05.2018 and we filed appeal against the order in Tribunal at Raipur. Last hearing on 12.04.2019. Case was fixed for hearing on 24.04.2021 but due to pandemic situation next date fixed for hearing on 09.02.2022.Case partly heard and next date of hearing has been fixed on 22.04.2022. We deposited entire tax under protest, however department has issued recovery notice again to client. Recovery Notice withdrawn by the authority.
32 CCT-Chhattisgarh 14-Feb-2011 Pending Appeal filed in Sales Tax Tribunal, Raipur, CG on 14.02.2011 against recovery of refund of Rs. 1,03,79,142/- under Chattisgarh VAT Act for 2008-09. Case admitted. Tribunal set aside the order of CCT on 09.03.2017 and directed for re-assessment. CCT again confirmed the earlier order on 08.05.2018 and we filed appeal against the order in Tribunal at Raipur. Last hearing on 12.04.2019. Case was fixed for hearing on 24.04.2021 but due to pandemic situation next date fixed for hearing on 09.02.2022. Case partly heard and next date of hearing has been fixed on 22.04.2022. We deposited entire tax under protest, however department has issued recovery notice again to client. Recovery Notice withdrawn by the authority.
33 Addl CCT Bilaspur 06-Apr-2021 Pending As per assessment order refund was Rs.30,79,485/- for 2014-15 under Chhattisgarh VAT Act. Revised Order passed by the Addl. Commissioner of State Tax, Bilaspur on 21.09.2020 and as per the order demand is Rs. 35,36,646/- . We filed appeal against the order on 06. 04.2021 in Tribunal and deposited Rs. 7,07,330/- for admission of appeal. Case has been fixed for hearing on 15.12.2021. Matter rejected by the Taxation Tribunal on 09.09.2022 and we filed reference petition before the Taxation Tribunal on 04.06.2024. Tribunal passed the order on 05.09.2024 and referred the matter to Hon'ble High Court of Chhattisgarh. High Court has directed Taxation Tribunal to frame the question of law properly and the same was sent to High Court by the tribunal during end of September'25. Matter pending.
34 DCCT Tenughat Circle 19-Aug-2009 Pending Ex-parte assessment order was passed by DCCT, Tenughat Circle on 30.03.2009 for 2006-07 under Jharkhand VAT Act. We have filed Appeal to authority and reassessment completed. Order issued upheld the earlier demand of Rs. 1.08 cr and further demand of Rs. 14,33,838/- is raised, totaling to Rs. 1,23,07,327/-. Appeal filed to Commissioner. We have filed revision petition again on CCT-Jharkahnd on 28.04.2017. Case again remanded for fresh assessment and notice received from Tenughat Circle on 18.08.2017 and documents submitted on 18.10.2017 for re-assessment.. Revised demand order received on 08.06.2019.
35 DCCT - Special Circle Ranchi 24-Feb-2021 Pending Order passed arbitarily and certified copy of order received on 22.01.2021 for 2016-17 under JVAT Act. Demand is Rs. 24,27,54,784/-. Tax levied on work in progress for Abhijeet Project Ltd which was closed due to some litigation. We filed appeal on 24.02.2021 to the JCCT (A), Ranchi Division against the order. Appeal disposed of on 09.10.2021 and case remanded back to Special Circle, Ranchi for re-assessment. Order awaited.
36 DCCT - Special Circle Ranchi 30-Dec-2021 Pending Certified order obtained and appeal filed to Jt. Commissioner (Appeal), Ranchi on 30.12.2021 against the order for 2017-18 (1st Qtr) under JVAT Act. Demand is Rs. 1,80,40,911/-. Matter disposed off on 12.04.2022 by the authority and remanded back to Special Circle for re-assessment.
37 Addl. Commissioner (Zone-1) Bangalore 16-Feb-2023 Pending Suo-Moto Revision (SMR) order u/s. 64(1) of the KVAT Act, 2003 passed by the Addl. Commissioner (Zone-1, Bangalore) on 09/12/2022 against the assessment order passed by the A/A, DCCT (Audit-1.2) for 2016-17. Demand is Rs. 24,67,121/-.In the SMR order, our claim of labour & like charges has been restricted to the extent of proposal made in pre-assessment notice by the A/A and also the apportionment of disallowed turnover between lower & higher rate of tax has been restricted which were earlier allowed by the A/A. Following the SMR order, rectification order has also been passed by the A/A. We have filed Sales Tax Appeal before the Karnataka High Court on 16/02/2023 challending the SMR order passed by the Adcom & subsequent Rectification order passed by A/A. We obtained stay from High Court against demand. Demand amount of Rs. 16,61,705/- due to disallowance of ITC has been settled under Kar Samadhana Scheme and interest and penalty has been waived.
38 Addl. Commissioner (Zone-1) Bangalore 16-Feb-2023 Pending Suo-Moto Revision (SMR) order u/s. 64(1) of the KVAT Act, 2003 passed by the Addl. Commissioner (Zone-1, Bangalore) on 09/12/2022 against the assessment order passed by the A/A, ACCT (Audit-1.3) for 2017-18 (1st Qtr). Demand is Rs. 14,38,461/-.In the SMR order, our claim of labour & like charges has been restricted to the extent of proposal made in pre-assessment notice by the A/A and also the apportionment of disallowed turnover between lower & higher rate of tax has been restricted which were earlier allowed by the A/A. Following the SMR order, rectification order has also been passed by the A/A. We have filed Sales Tax Appeal before the Karnataka High Court on 16/02/2023 challending the SMR order passed by the Adcom & subsequent Rectification order passed by A/A. We obtained stay from High Court against demand.
39 AC (Works Contract), Ernakulam 04-Oct-2016 Pending Refund application as per self assessment filed on 22.09.2009 for 2007-08 under Kerala VAT Act. VAT Audit Report submitted on 10.08.2010. Show cause notice issued and reply submitted. Demand order of Rs. 15,17,991/- received on 14.08.2016. Deposited 20% of demand i.e. Rs. 3,14,400/- on 06.10.2016 for filing of appeal to the concerned authority. Case not yet heard.
40 AC (Works Contract), Ernakulam 29-Aug-2017 Pending Assessment completed on 30.06.17 and demand of Rs.9,23,920/- raised for 2009-10 under Kerala VAT Act. We opt for Amnesty Scheme for waiver of interest and application filed on 29.08.17. Tax demand of Rs. 4,94,075/- paid on 08.12.17.
41 AC (Works Contract), Ernakulam 27-Aug-2019 Pending Assessment order passed for 2011-12 under Kerala VAT Act and disallowed deductions claimed towards overhead and profit and SEZ turnover. Demand of Rs. 3,29,95,659/-raised. Applied for rectification of order to AC (Ernakulam) on submission of original Form-43 received from TCS for SEZ benefit. Order rectified accordingly on 08.02.17 and demand reduced to Rs. 35,93,595/- including interest. Amount paid on 08.12.17 under protest and filed appeal on 27.08.2019 to DC (Ernakulam) for relief towards interest .
42 State Tax Officer (WC) 27-Aug-2019 Pending Assessment Order dated 27.03.2019 passed arbitrary for 2011-12 under CST Act, which we have received on 15.07.2019. As per order demand is Rs. 1,73,22,588/- which includes interest of Rs79,08,138/-. We filed appeal and stay petition during Aug'19. Case heard on 04.08.2021 and order passed accordingly which we received on 10.09.2021. Case remanded back to assessing authority and directed to delete stock transfer (Out). We received revised order dated 07.12.2021 and demand is Rs. 13,71,332/- including interest of Rs. 7,39, 382/- , which will be paid shortly.
43 State Tax Officer (WC) 13-May-2019 Pending Assessment Order dated 30.03.2019 passed arbitrary for 2012-13 under Kerala VAT Act , which we have received on 07.05.2019. We filed appeal and stay petition on 13.05.19. However department has issued recovery notice on 04.07.19 against demand for which we filed Writ Petition in Kerala High Court and obtained conditional stay vide order dated 29.08.19. As per the order no coercive action should be taken for ten weeks from the date of the order. Case heard on 04.08.2020 and order passed on 14.08.2020. As per appeal order capital goods are not meant for sale or own goods intended to facilitating the work of the dealer, hence such turnover shall be deleted from assessment. matter remanded back to the assessing officer for re-assessment.
44 State Tax Officer (WC) 13-May-2019 Pending Assessment Order dated 30.03.2019 passed arbitrary for 2012-13 under CST Act in Kerala, which we have received on 07.05.2019. As per order demand is Rs. 62,34,438/- which includes interest of Rs. 26,09,764/-. We filed appeal and stay petition on 13.05.19. However department has issued recovery notice on 04.07.19 against demand for which we filed Writ Petition in Kerala High Court and obtained conditional stay vide order dated 29.08.19. As per the order no coercive action should be taken for ten weeks from the date of the order. Case heard on 04.08.2020 and order dated 14.08.20 passed and remanded back to assessing authority and directed to delete stock transfer (Out). We received revised order dated 07.12.2021 and demand is Rs. 5,43,250/- including interest of Rs. 2,78,250/- , which will be paid shortly.
45 State Tax Officer (WC) 10-Apr-2021 Pending Assessment Order dated 25.08.2020 passed arbitrary for 2013-14 under Kerala VAT Act, which we have received on 05.11.2020 through our consultant in Cochin. Total demand is Rs. 56,43,087/- which includes interest of Rs. 22,23,034/-. We have filed appeal to Joint Commissioner (Appeals), Ernakulam on 10.04.2021. Case heard on 04.10.2021 and order received on 12.11.2021. Case remanded back to the assessing authority for re-assessment.
46 State Tax Officer (WC) 10-Apr-2021 Pending Assessment Order dated 25.08.2020 passed arbitrary for 2013-14 under CST Act, which we have received on 05.11.2020 through our consultant in Cochin. Total demand is Rs. 1,15,62,582/- which includes interest of Rs. 50,30,052/-. We have filed appeal to Joint Commissioner (Appeals), Ernakulam on 10.04.2021. Case heard on 04.10.2021 and order received on 12.11.2021. Case remanded back to the assessing authority for re-assessment.
47 State Tax Officer (WC) 05-Jul-2021 Pending Assessment Order dated 30.03.2021 passed arbitrary for 2014-15 under Kerala VAT Act, which we have received on 20.04.2021 through our consultant in Cochin. Total demand is Rs. 84,21,576/- which includes interest of Rs. 35,25,311/-. We filed appeal to Joint Commissioner (Appeals), Ernakulam on 05.07.2021 against the order. Case heard on 04.08.2021 and order passed on 17.08.2021. Matter remanded back to assessing authority and directed to delete stock transfer (Out).
48 State Tax Officer (WC) 09-Jul-2021 Pending Assessment order passed on 30.03.2021 and total demand is Rs. 72,326/- which includes interest of Rs. 30,276/-. We filed revision application to STO (WC) on 09.07.2021 against the order since tax was levied at higher rate on stock transfer of declared goods.
49 The Joint Commissioner (Commercial Taxes) , Chennai (Central) Division 28-Jun-2013 Pending First Appeal preferred by us before the Appellate Deputy Commissioner (Commercial Taxes) against the Order dated 28.06.2013 for 2010-11 under Tamilnadu General Sales Tax Act passed by the Assessing Authority was allowed by an Order dated 25.07.2016. Second Appeal was preferred before the Tamil Nadu Sales Tax Appellate Tribunal, Chennai by the Joint Commissioner (Commercial Taxes, Chennai (Central) Division against the Order dated 25.07.2016 passed by the First Appellate Authority. Second Appeal preferred by the Tamil Nadu Commercial Taxes Department is yet to be finally disposed of by the Tamil Nadu Sales Tax Appellate Tribunal, Chennai.
50 DETC 24-Jan-2019 Pending Order received on 24.01.2019 for 2009-10 under HVAT Act. Demand was Rs. 12,18,074/-. Appeal filed against order before Taxation Tribunal due to additional VAT liability on Service Tax. Matter listed for hearing on 20.05.2026.
51 AETC 23-Oct-2018 Pending Order received on 23.10.2018 for 2012-13 under HVAT Act. Demand was Rs. 22,43,298/- for levy of VAT on Service Tax. Appeal filed against order before Taxation Tribunal due to additional VAT liability on Service Tax. Appeal disposed of on 18.03.2026 and demand quashed. We will get refund of Rs. 22,43,298/- on completion of re-assessment.
52 AETC 23-Oct-2018 Pending Order received on 23.10.2018 for 2013-14 under HVAT Act. Demand was Rs. 34,06,710/- for levy of VAT on Service Tax. Appeal filed against order before Taxation Tribunal due to additional VAT liability on Service Tax. Appeal disposed of on 18.03.2026 and demand quashed. We will get refund of Rs. 34,06,710/- on completion of re-assessment.
53 ETO 16-May-2018 Pending Order received on 16.05.2018 for 2014-15 under HVAT Act. Demand was Rs. 58,78,522/- for levy of VAT on Service Tax. Appeal filed against order before Taxation Tribunal due to additional VAT liability on Service Tax. Appeal disposed of on 23.02.2026 and demand quashed. We will get refund of Rs. 58,78,522/- on completion of re-assessment.
54 Tribunal 24-Apr-2019 Pending Order received on 16.04.2019 for 2015-16 under HVAT Act. Demand was Rs. 32,50,569/-.Appeal filed against order before Joint Excise & Taxation Commissioner (Appeal), Gurugram due to additional VAT liability on Service Tax. Matter has been fixed for hearing on 15.04.2026.
55 Revisional Authority 26-Oct-2021 Pending Revisional order passed by Revisional authority U/s 34 of H-Vat Act for 2016-17.However there is no liability to pay as adjusted from refund due. Appeal filed in Tribunal due to additional VAT liability on Service Tax. Appeal disposed of on 23.02.2026 and demand quashed. We will get refund on completion of re-assessment.
56 ETO 20-Dec-2021 Pending Order passed by ETO under HVAT Act for 2017-18,no liability to pay as additional liability adjusted from refund Due,Appeal filed with Jt.Commissioner due to additional VAT liability on Service Tax and disallowance of various deduction. Case partly heard.
57 Deputy Commissioner 22-Mar-2021 Pending Ex-Party Order No.20317936700072 dt.22.03.2021 was passed under UP VAT Act for 2017-18 .Application submitted on 06.04.2021 under rule 32 to review the order. Matter not yet disposed off. Demand 1,58,45,000/-.
58 Deputy Commissioner 22-Mar-2021 Pending Ex-Party Order No.20317936700072 dt.22.03.2021 was passed under CST Act for 2017-18 in U.P..Application submitted on 06.04.2021 under rule 32 to review the order. Matter not yet disposed off.
59 Deputy Commissioner 18-Dec-2019 Pending Appeal filed with Addl. Commissioner against the order of Deputy Commissioner under M P VAT Act for 2008-09. Appeal not yet disposed of. No. demand.
60 Deputy Commissioner 18-Dec-2019 Pending Appeal filed with Addl. Commissioner against the order of Deputy Commissioner under CST Act for 2008-09 in Madhya Pradesh. Appeal not yet disposed of. Balance demand Rs. 1,95,569/-
61 Commissioner of Commercial Tax, CG 14-Feb-2011 Pending This is related to demand under Entry Tax Act in Chhattisgarh for the period from 2005-06 to 2008-09. Writ Petition filed in High Court against the notice of Commissioner to reopen the case. Case heard on 02.02.10. Further, order received stating said demand. Amended Writ filed and order issued by High Court on 05.04.2010 disposing off the case stating alternative remedy to appeal. Subsequently, the demand of Rs. 78,85,231/- is being paid to the Department under protest. Filed appeal before High Court (Division Bench) which again dismissed the case stating no substance in appeal. We filed Special Leave Petition before Hon'ble Supreme Court which was heard on 31.01.11 and ordered to file appeal in Tribunal and writ in High Court simultaniously. Appeal filed in Sales Tax Tribunal, Raipur, CG on 14.02.2011. Appeal admitted in Tribunal on 02/05/13 and case partly heard.Tribunal set aside the order of CCT on 09.03.17 and directed for re-assessment. Order confirmed by the CCT on 08.05.2018 and we filed appeal in Tribunal again and case has been fixed for hearing on 09.02.2022. Matter pending.
62 Addl CCT Bilaspur 15-Jan-2018 Pending This is related to demand of Rs. 51,72,758/- raised under Entry Tax Act in Chhattisgarh for 2009-10.We have deposited Rs. 7,75,914/- on 09.01.2018 for admission of appeal. We have filed appeal in Tribunal and deposited Rs. 8,79,369/-. Matter rejected by the Taxation Tribunal on 09.09.2022 and we filed petition before Tax Tribunal and order received. Matter referred to Bilaspur High Court by the Tax Tribunal.
63 Addl CCT Bilaspur 05-Dec-2018 Pending This is related to demand of Rs. 25,23,814/- raised under Entry Tax Act in Chhattisgarh for 2010-11.Matter rejected by the Taxation Tribunal on 09.09.2022 and we filed petition before Tax Tribunal and order received. Matter referred to Bilaspur High Court by the Tax Tribunal.
64 DCCT Bilaspur 20-Feb-2020 Pending This is related to demand of Rs. 39,96,902/- raised under Entry Tax Act in Chhattisgarh for 2011-12. Assessment completed on 27.05.2017 and reopened. Order passed by Addl CCT on 01.03.2019. 2nd appeal yet to be filed in Tribunal.
65 Addl CCT Bilaspur 22-Dec-2017 Pending This is related to demand of Rs. 23,23,293/- raised under Entry Tax Act in Chhattisgarh for 2012-13. Appeal filed to Addl. CCT against the order. Order received on 24.09.2018. 2nd appeal filed in tribunal on 05.11.2018. Matter rejected by the Taxation Tribunal on 09.09.2022 and we filed petition before Tax Tribunal and order received. Matter referred to Bilaspur High Court by the Tax Tribunal.
66 DCCT Bilaspur 14-Aug-2018 Pending This is related to demand of Rs.33,83,943/- raised under Entry Tax Act in Chhattisgarh for 2013-14. Appeal filed against the order on 03.08.2018 and deposited Rs. 5,42,480/- to the authority for admission of appeal. 2nd appeal rejected by the Taxation Tribunal on 09.09.2022 and we filed petition before Tax Tribunal and order received. Matter referred to Bilaspur High Court by the Tax Tribunal.
67 JCCT Cuttack II Range 31-Jan-2018 Pending Assessment completed and order received on 31.12.17 under Entry Tax Act for 01.04.2013 to 31.03.2015 in Odisha. Demand of Rs 10,51,041/- raised. Appeal filed to Addl. Commissioner on 31.01.18 challenging the order and deposited Rs. 70,070/- on 29.01.18 for admission of appeal.Case not yet heard.
68 Sr. JCCT, LTU 30-Oct-2018 Pending Order passed on 11.06.2018 and net demand is Rs. 1,00,02,743/- including interest under Entry Tax Act in West Bengal for 2015-16. We have filed petition in Taxation Tribunal on 30.10.2018 challenging the order since tax levied on imported goods for Assam job.
69 State of Uttar Pradesh 03-Feb-2012 Pending Additional Liability Levied by enhancing the turnover on material challenged in the Supreme Court for the year 2006-07 under Entry Tax Act in Uttar Pradesh (Gorakhpur). Demand was Rs. 64,74,308/-.
70 State of Uttar Pradesh 03-Feb-2012 Pending Additional Liability Levied by enhancing the turnover on material challenged in the Supreme Court for the year 2007-08 under Entry Tax Act in Uttar Pradesh (Gorakhpur). Demand was Rs. 47,96,627/-.
71 State of Uttar Pradesh 03-Feb-2012 Pending Additional Liability Levied by enhancing the turnover on material challenged in the Supreme Court for the year 2008-09 under Entry Tax Act in Uttar Pradesh (Gorakhpur). Demand was Rs. 61,87,500/-.
72 State of Uttar Pradesh 03-Feb-2012 Pending Additional Liability Levied by enhancing the turnover on material challenged in the Supreme Court for the year 2010-11 under Entry Tax Act in Uttar Pradesh (Gorakhpur). Demand was Rs. 59,78,596/-.
73 Deputy Commissioner 22-Mar-2021 Pending Order was passed under Entry Tax Act in U.P. on 22.03.2021 and demand was Rs. 25,00,000/-.Application submitted before the DCCT, Ghaziabad under 32 of U.P Vat Rule dt.06.04.2021 and the matter not yet disposed off.
74 Deputy Commissioner 18-Dec-2019 To be adjusted from refund due under VAT Act Demand of Rs. 33,65,247/- under M P Entry Tax Act for 2008-09 raised to be adjusted against refund due under M.P.VAT Act. Appeal not yet finalised.
75 CESTAT -Hyderabad 14-Apr-2010 Pending Appeal filed with Tribunal on 14.04.2010 against demand of Rs. 1,49,67,116/- for 2007-08 for Vizag. Stay obtained on 28.12.10. . Ex-Parte order passed by CESTAT, Hyderabad and received by us on 12.04.2019. We are yet to file revision appeal to CESTAT .
76 CESTAT - New Delhi 27-Mar-2014 Pending Appeal filed with Tribunal on 27.03.14 against demand of Rs. 30,00,000/- under Central Excise Act for the period 2009-10 to 2010-11 for Vindyachal site and got stay order for pre deposit of penalty from CESTAT till final order issued. Hearing took place on 26.02.2019 and adjourned. Next hearing date is 08.12.2025. No further update.
77 CESTAT - Bangalore 26-May-2017 Pending Appeal filed before the CESTAT, New Delhi on or before 26.05.2017 against the commissioner order for BMRCL project for Apr'09 to Dec'09 and demand was 36,10,324/- under Central Excise Act. Now this appeal file have been transferred to CESTAT Bangalore. Hearing has been fixed on 07.07.2026.
78 Commissioner 11-Jan-2018 Pending Order for demand of Rs. 37,16,920/- for the period April'14 to December'15 for Garden City, Ahmedabad site was confirmed by Commissioner on 11.01.2018 under Central Excise Act.We are yet to file the appeal before CESTAT, Delhi on receipt of OIA.
79 Commissioner 15-Mar-2023 Pending Demand Order for Rs. 1,79,11,686/- issued on 14.06.2019 for Tata Housing site for the period from Mar'13 to Feb'16 under Central Excise Act. WP ( No. 10766/2020) filed in Karanataka High Court on 23.09.2020. High Court passed order dated 24.05.2021 dismissing our appeal. We filed appeal before Divisional Bench of Hon'ble High Court on 10.08.2021. HC remanded the matter back to FAA, Commissioner (Appeal). Appeal filed before FAA on 13.01.2022 was dismissed vide order dtd. 19.12.2022. 2nd Appeal has been filed before the CESTAT, Bangalore on 15.03.2023. Hearing has been fixed on 07.07.2026.
80 Joint Commissioner 14-Jun-2019 Pending Demand Order for Rs. 1,75,71,466/- for the period January'12 to March'16 was issued on 14.06.2019 for Palladium Bangalore Project under Central Excise Act. We are yet to file appeal on receipt of order in original (OIO).
81 Commissioner 27-Jun-2022 Pending Demand Order for Rs. 2,52,00,234/- was issued for the period from January'13 to February'16 for Gurugram project. First appeal filed on 27.06.2022 before the FAA, i.e. Commissioner (Appeals). Appeal dismissed vide order dated 27.02.2023. 2nd appeal is to be filed before the CESTAT, Chandigarh. In addition to Rs.10 L penalty imposed on Mr. S.B. Das.
82 Commissioner 27-May-2022 Pending Demand order for Rs. 70,75,276/- for the period from 2013-14 to 2015-16 was issued for Logix Project, Noida. First appeal filed on 27.05.2022 before the FAA, i.e. Commissioner (Appeals). Appeal dismissed vide order dated 06.12.2022. 2nd Appeal has been filed on 07.03.2023 before the CESTAT, Allahabad. Rs.10000/- paid towards appeal fee.
83 Supreme Court 26-Feb-2014 Pending Simplex was granted refund of terminal excise duty by the DGFT officials. Subsequently the DGFT officials sought to recover the same from Simplex. Simplex filed a writ petition before the Delhi High Court, which was allowed on the ground that DGFT subordinate officials have no power to recover the refund already granted and could have only been decided by the DGFT on revision. The department filed SLP against the order dated 26.02.2014 of the honorable Delhi HIgh Court before the Supreme Court.
84 Addl. Director General of Foreign Trade 12-May-2021 Pending Order passed by Addl. Director General of Foreign Trade, Kolkata on 22.02.2021 (Order No. 02/21/0984/80014/AM17/740 dated 22.02.2021. Appeal filed to DGFT-Kolkata on 12.05.2021 for revision of order. Matter has been fixed for hearing and we took adjournment. No further date is given for hearing.
85 Joint Commissioner (Appeal), Govt. of Telangana 10-Aug-2022 Appeal filed vide GST APL-01 after requisite pre-deposit of Tax amount (199728/-); Further Rs. 1,99,728/- has been deposited on 17.10.24 for filing of Appeal to Tribunal DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 21.10.22 and Paper Book submitted to the First Appellate Authority at Telangana incorporating all relevant documents in the matter. Vide APL-04 dt 23/07/24, the appeal has been disallowed & tax demand has been confirmed alongwith penalty of Rs. 199727/-; 2nd pre-deposit has been made & we will now be filing an Appeal to the Tribunal in the matter
86 Additional Commissioner (Appeal), Govt. Of Uttar Pradesh 04-Jul-2022 Appeal filed vide GST APL-01 after requisite pre-deposit of 12.5% of Tax amount (3600388/-). Further Rs. 21,60,232/- has been deposited on 06.05.25 for filing of Appeal to Tribunal DRC-01 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Reply submitted vide GST DRC 06 dated 07.04.22. Pursuant to PH in the matter, Tax Demand reduced from 4.97 Cr. to 2.88 Cr.; Appeal filed online vide GST APL-01 dated 27.01.24 and Paper Book submitted to the First Appellate Authority at Aligarh incorporating all relevant documents in the matter; Vide APL-04 dt 23/02/25, the appeal has been disallowed & tax demand has been confirmed alongwith penalty of Rs. 2880310/-; We will now be filing an Appeal to the Tribunal in the matter after requisite pre-deposit
87 Additional Commissioner (Appeal), Govt. Of Uttar Pradesh 04-Jul-2022 Appeal filed vide GST APL-01 after requisite pre-deposit of 12.5% of Tax amount (5258586/-). Further Rs. 31,55,150/- has been deposited on 06.05.25 for filing of Appeal to Tribunal DRC-01 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Reply submitted vide GST DRC 06 dated 07.04.22. Pursuant to PH in the matter, Tax Demand reduced from 7.62 Cr. to 4.21 Cr.; Appeal filed online vide GST APL-01 dated 27.01.24 and Paper Book submitted to the First Appellate Authority at Aligarh incorporating all relevant documents in the matter; Vide APL-04 dt 23/02/25, the appeal has been disallowed & tax demand has been confirmed alongwith penalty of Rs. 4206865/-; We will now be filing an Appeal to the Tribunal in the matter after requisite pre-deposit
88 Additional Commissioner (Appeal), Govt. Of Uttar Pradesh 26-Oct-2023 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (946753/-), Further Rs. 9,46,754/- has been deposited on 15.01.25 for filing of Appeal to Tribunal DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 22.01.24 and Paper Book submitted to the First Appellate Authority at Aligarh incorporating all relevant documents in the matter; Vide APL-04 dt 23/10/24, the appeal has been disallowed & tax demand has been confirmed alongwith interest of Rs. 10224935/- & penalty of Rs. 946753/-; 2nd pre-deposit has been made & we will now be filing an Appeal to the Tribunal in the matter
89 Additional Commissioner of State Tax (Appeal), Govt. of Chhattisgarh 22-Dec-2023 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (643624/-); Further Rs. 3,95,834/- has been deposited for filing of Appeal to Tribunal on 07.03.25 DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 16.03.24 and Paper Book submitted to the First Appellate Authority at Chhattisgarh incorporating all relevant documents in the matter; Vide APL-04 dt 17/12/24, the appeal has been disallowed & tax demand of Rs. 5197288/- has been confirmed alongwith interest & penalty; 2nd pre-deposit has been made & we will now be filing an Appeal to the Tribunal in the matter
90 Deputy Commissioner (Appeal), Govt. of Tamil Nadu 28-Dec-2023 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1718122/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 23.03.24 and Paper Book submitted to the First Appellate Authority at Chennai incorporating all relevant documents in the matter; Hearing in the matter is yet to take place
91 Additional Commissioner (Appeal), Govt. of Maharashtra 26-Dec-2023 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1796712/-) Manual Order issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 23.03.24 and Paper Book submitted to the First Appellate Authority at Mumbai incorporating all relevant documents in the matter; Hearing in the matter is yet to take place
92 Joint Commissioner (Appeal), Govt. of Telangana 20-Dec-2023 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1098364/-) Manual Order issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 16.03.24 and Paper Book submitted to the First Appellate Authority at Hyderabad incorporating all relevant documents in the matter; Hearing in the matter has taken place; Order is yet to be received vide GST portal
93 Assistant Commissioner (Appeal), Govt. of Gujarat 29-Dec-2023 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (751932/-) DRC-07 issued by the Dept. disallowing ITC claimed from cancelled dealers return defaulters and tax non-payers; Appeal filed online vide GST APL-01 dated 26.03.24 and Paper Book submitted to the First Appellate Authority at Ahmedabad incorporating all relevant documents in the matter; Hearing in the matter is yet to take place
94 Assistant Commissioner (Appeal), Govt. of Gujarat 23-Dec-2023 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (12954/-) DRC-07 issued by the Dept. citing non-compliance by the supplier; Appeal filed online vide GST APL-01 dated 20.03.24 and Paper Book submitted to the First Appellate Authority at Ahmedabad incorporating all relevant documents in the matter; Hearing in the matter is yet to take place
95 Joint Commissioner of State Tax, Govt. of Madhya Pradesh 08-Jan-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1130719/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 03.04.24 and Paper Book submitted to the First Appellate Authority at Indore incorporating all relevant documents in the matter. Hearing yet to take place in the matter
96 Joint Commissioner of State Tax, Govt. of Madhya Pradesh 08-Jan-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (122763/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 03.04.24 and Paper Book submitted to the First Appellate Authority at Indore incorporating all relevant documents in the matter. Hearing yet to take place in the matter
97 Joint Commissioner of State Tax, Govt. of Madhya Pradesh 08-Jan-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (52669/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 03.04.24 and Paper Book submitted to the First Appellate Authority at Indore incorporating all relevant documents in the matter. Hearing yet to take place in the matter
98 Assistant Commissioner (Appeal), Govt. of Gujarat 02-Feb-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (18829/-) DRC-07 issued by the Dept. citing non-compliance by the supplier; Appeal filed online vide GST APL-01 dated 25.04.24 and Paper Book submitted to the First Appellate Authority at Ahmedabad incorporating all relevant documents in the matter. Hearing yet to take place in the matter
99 Deputy Commissioner (Appeal), Govt. of Tamil Nadu 23-Apr-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (4309915/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 18.07.24 and Paper Book submitted to the First Appellate Authority at Chennai incorporating all relevant documents in the matter; Hearing in the matter is yet to take place
100 Joint Commissioner of State Tax, Govt. of Madhya Pradesh 24-Jul-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (277128/-) DRC-07 issued by the Dept. disallowing Transitional Credit availed on Stocks due to document issues; Appeal filed online vide GST APL-01 dated 15.10.24; Hearing in the matter is yet to take place
101 Deputy Commissioner (Appeal), Govt. of Tamil Nadu 06-Aug-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (3565482/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 28.10.24; Hearing in the matter is yet to take place
102 Deputy Commissioner (Appeal), Govt. of Tamil Nadu 07-Aug-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1059972/-) DRC-07 issued by the Dept. disallowing ITC availed on debit notes issued after limitation period; Appeal filed online vide GST APL-01 dated 28.10.24; Hearing in the matter is yet to take place
103 Deputy Commissioner (Appeal), Govt. of Tamil Nadu 13-Aug-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (99584/-) DRC-07 issued by the Dept. disallowing ITC claimed from cancelled dealers and tax non-payers; Appeal filed online vide GST APL-01 dated 09.11.24; Hearing in the matter is yet to take place
104 Additional Commissioner of State Tax (Appeal), Govt. of Chhattisgarh 30-Aug-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (352065/-) DRC-07 issued by the Dept. citing difference w.r.t. Any Other ITC availed; Appeal filed online vide GST APL-01 dated 25.11.24; Hearing in the matter is yet to take place
105 Commissioner (Appeal), Govt. of Gujarat 31-Aug-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (2652488/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 26.11.24; Hearing in the matter is yet to take place
106 Assistant Commissioner (Appeal), Govt. of Gujarat 01-Oct-2024 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1196/-) DRC-07 issued by the Dept. citing non-compliance by the supplier; Appeal filed online vide GST APL-01 dated 28.12.24; Hearing in the matter is yet to take place
107 Assistant Commissioner, Govt. of Gujarat 03-Jan-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1182823/-) DRC-07 issued by the Dept. citing non-compliance by the supplier; Appeal filed online vide GST APL-01 dated 03.05.25; Hearing in the matter is yet to take place
108 Joint Commissioner, Corporate Circle, Kanpur, Govt. of Uttar Pradesh 05-Feb-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (233284/-) DRC-07 issued by the Dept. citing fake transaction/supplier; Appeal filed online vide GST APL-01 dated 02.05.25; Hearing in the matter is yet to take place
109 Joint Commissioner, Corporate Circle, Kanpur, Govt. of Uttar Pradesh 15-Feb-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1081544/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 12.05.25; Hearing in the matter is yet to take place
110 Deputy Commissioner, Taxpayer Services Circle, Aluva, Govt. of Kerala 18-Feb-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (2665498/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A; Appeal filed online vide GST APL-01 dated 15.05.25; Hearing in the matter is yet to take place
111 Assistant Commissioner, Uppal GST Division, Govt. of Telangana 26-Feb-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (617302/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A, supplier non-compliance & Credit note issue; Appeal filed online vide GST APL-01 dated 21.05.25; Hearing in the matter is yet to take place
112 Assistant Commissioner, Uppal GST Division, Govt. of Telangana 26-Feb-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (180928/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A, supplier non-compliance & Credit note issue; Appeal filed online vide GST APL-01 dated 21.05.25; Hearing in the matter is yet to take place
113 State Tax officer, Ghatak 9, Range 3, Divison 1, Ahmedabad 20-Dec-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (8854/-) DRC-07 issued by the Dept. citing non-compliance by the supplier (supplier registration cancelled);
114 Dy Commissioner, Taxpayer Services Circle, Kunnathunadu, Aluva, Kerala 27-Dec-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Penalty amount (76769/-) DRC-07 issued by the Dept. levying Interest on ITC excess claimed (duly paid);
115 State Tax officer, Ghatak 9, Range 3, Divison 1, Ahmedabad 30-Dec-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (515923/-) DRC-07 issued by the Dept. citing non-compliance by the supplier (supplier registration cancelled/supplier failed to file GSTR-3B);
116 Commercial Tax officer, Egmore, North - III, Chennai 31-Dec-2025 Appeal filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (41914/-) DRC-07 issued by the Dept. citing ITC claimed from non-existent taxpayers;
117 Asst Commissioner, Ghatak 9, Range 3, Divison 1, Ahmedabad 27-Feb-2026 Appeal to be filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (253838/-) DRC-07 issued by the Dept. citing non-compliance by the supplier (supplier registration cancelled/supplier failed to file GSTR-3B);
118 Dy Commissioner, Worli, Mazgaon, North West, Mumbai 13-Mar-2026 Appeal to be filed vide GST APL-01 after requisite pre-deposit of 10% of Tax amount (1698956/-) DRC-07 issued by the Dept. citing difference in GSTR 3B ITC & GSTR 2A & supplier non-compliance issue/supplier registration cancelled
119 Asst. Commissioner of State Tax, Guwahati-B2, Guwahati (Assam) 07-Dec-2024 Pending Reply to SCN filed on 11.06.2024 before Assam GST authority. Reply partly accepted. Demand order passed on 30.08.2024. Total demand raised - Rs. 3,92,22,432/- (Tax - 1,87,91,497/- + Interest - 1,83,30,205/- + Penalty - 21,00,730/-). Writ Petition filed on 07.12.2024 before the Gauhati HC. Interim stay granted by the HC on 05.02.2025. Matter pending.
120 Asst. Commissioner of State Tax, Guwahati-B2, Guwahati (Assam) 25-Jun-2025 Pending Reply to SCN filed on 27.12.2024 before Assam GST authority. Reply partly accepted. Demand order passed on 27.02.2025. Total demand raised - Rs. 4,15,01,029/- (Tax - 2,19,12,159/- + Interest - 1,73,97,654/- + Penalty - 21,91,216/-). First appeal filed before the Commissioner (Appeals) on 25.06.2025. Appeal pending.
121 Asst. Commissioner, CGST & CX, PCD Division, Patna (Bihar) 10-Aug-2023 Pending Reply to SCN filed on 22.02.2023 before Bihar GST authority. Reply not accepted. Demand Order passed on 13.06.2023. Total demand raised - Rs. 1,09,01,916/- (Tax - 27,62,064/- + Interest - 26,05,724/- + Penalty - 55,24,128/- + Others - 10,000/-). First appeal filed before the Commissioner (Appeals) on 10.08.2023 got rejected vide order dated 04.09.2024. Second pre-deposit of Rs. 2,76,207/- made on 24.10.2025 for filing of second appeal before GSTAT.
122 Assistant Commissioner, Division- Nehru Place, Delhi East Comm. (Delhi) 02-Sep-2024 Pending Writ Petitions filed on 02.09.2024 before Delhi High Court against the Show Cause Notice (SCN) dated 19.07.2024 issued by Delhi GST audit authority. Reply to SCN filed on 30.10.2024 as per HC's interim order. Reply not accepted by GST authority. Demand order passed on 30.01.2025. Total demand raised - Rs. 3,77,18,036/- (Tax - 1,06,07,602/- + Interest - 1,65,02,832/- + Penalty - 1,06,07,602/-). Matter pending before the HC.
123 Excise & Taxation Officer (Ward-5), Gurugram (Haryana) 01-Apr-2024 Pending Reply to SCN filed on 08.12.2023 before Haryana GST Authority. Reply partly accepted. Demand order passed on 31.12.2023. Total demand raised - Rs. 13,83,62,314/- (Tax - 6,28,89,284/- + Interest - 6,91,84,099/- + Penalty - 62,88,931/-). Writ Petition filed on 01.04.2024 before the P&H HC. The HC disposed the WP vide its order dated 12.03.2025 stating that issue raised in the WP is the subject matter of SLP-4240-2025 filed before the Supreme Court. Therefore, present WP shall be governed by the judgment to be passed by the Supreme Court in the said SLP. Interim Order of Stay passed by HC shall be in force. Matter pending.
124 Excise & Taxation Officer (Ward-5), Gurugram (Haryana) 01-Aug-2024 Pending Reply to SCN filed on 20.01.2024 before Haryana GST Authority. Reply partly accepted. Demand order passed on 28.04.2024. Total demand raised - Rs. 2,34,03,135/- (Tax - 1,15,92,943/- + Interest - 1,06,50,898/- + Penalty - 11,59,294/-). Writ Petition filed on 01.08.2024 before the P&H HC. The HC disposed the WP vide its order dated 12.03.2025 stating that issue raised in the WP is the subject matter of SLP-4240-2025 filed before the Supreme Court. Therefore, present WP shall be governed by the judgment to be passed by the Supreme Court in the said SLP. Interim Order of Stay passed by HC shall be in force. Matter pending.
125 Excise & Taxation Officer (Ward-5), Gurugram (Haryana) 18-Aug-2025 Pending Reply to SCN filed on 11.04.2022 before Haryana GST Authority. Reply not accepted. Demand order passed on 30.04.2024. Total demand raised - Rs. 47,77,61,238/- (Tax - 18,25,68,996/- + Interest - 11,25,73,246/- + Penalty - 18,26,18,996/-). Rectification application filed on 20.01.2025. Rectification order passed on 15.04.2025. Rectified demand raised - Rs. 5,02,15,499/- (Tax - 1,24,30,529/- + Interest - 2,52,79,441/- + Penalty - 1,25,05,529/-) beyond the scope of SCN. Writ Petition filed on 18/08/2025 before P&H HC. Matter pending.
126 Excise & Taxation Officer (Ward-5), Gurugram (Haryana) 18-Aug-2025 Pending Reply to SCN filed on 11.04.2022 before Haryana GST Authority. Reply not accepted. Demand order passed on 30.04.2024. Total demand raised - Rs. 14,52,05,060/- (Tax - 5,59,11,166/- + Interest - 3,33,32,728/- + Penalty - 5,59,61,166/-). Rectification application filed on 20.01.2025. Rectification order passed on 15.04.2025. Rectified demand raised - Rs. 2,49,23,460/- (Tax - 52,77,940/- + Interest - 1,42,92,580/- + Penalty - 53,52,940/-) beyond the scope of SCN. Writ Petition filed on 18/08/2025 before P&H HC. Matter pending.
127 Excise & Taxation Officer (Ward-5), Gurugram (Haryana) 23-Jun-2025 Pending Reply to SCN filed on 12.12.2024 before Haryana GST Authority. Reply partly accepted. Demand order passed on 26.02.2025. Total demand raised - Rs. 60,83,563/- (Tax - 31,59,848/- + Interest - 24,83,831/- + Penalty - 3,65,984/-). First appeal filed on 23.06.2025 before the Commissioner (Appeals). Matter pending.
128 Deputy Commissioner (Audit-1.1) (DGSTO-1), Bangalore (Karnataka) 08-Jun-2023 Pending Reply to SCN filed on 17.01.2023 before Karnataka state GST authority. Reply partly accepted. Demand order passed on 10.03.2023. Total demand raised - Rs. 11,79,35,337/- (Tax - 5,97,21,752/- + Interest - 5,22,41,410/- + Penalty - 59,72,175/-) against disallowance of TRAN-1 & ITC. Writ Petition filed on 08.06.2023 before the Karnataka HC on the ground of jurisdiction. Interim stay granted by the HC. Matter pending.
129 Joint Commissioner, CGST, Bangalore North, Bangalore (Karnataka) 09-Apr-2025 Pending Reply to SCN filed on 14.07.2023 before Karnataka CGST Authority. Reply not accepted. Demand order passed on 15.01.2025. Total demand raised - Rs. 10,90,10,354/ (Tax - 5,45,05,177/- + Penalty - 5,45,05,177/-) against disallowance of TRAN-1 credit availed. Writ Petition filed on 09.04.2025 before the Karnataka HC. Interim stay granted by the HC. Matter pending.
130 Joint Commissioner, CGST, Bangalore North, Bangalore (Karnataka) 28-Feb-2026 Pending Reply to SCN filed on 28.07.2023 issued in r/o. GST audit proceedings for the F.Y. 2018-19 to 2022-23. Reply partly accepted. Demand order passed on 29.12.2025. Total demand raised - Rs. 24,68,36,630/- (Tax - 12,28,83,819/- + Interest - 8,43,283/- + Penalty - 12,31,09,528/-). Accepted Interest of Rs. 6,11,230/- paid on 09.01.2026. Writ petition filed on 28.02.2026 before the Karnataka High Court. Interim stay granted till next date of hearing. Matter pending.
131 Addl. Commissioner, GST & CX, Bhubaneshwar Commissionerate (Odisha) 10-Apr-2024 Pending Demand order passed on 22.12.2023. Total demand raised - Rs. 97,75,854/- (Tax - 88,87,140/- + Penalty - 8,88,714/-). Writ Petition filed on 10.04.2024 before the Odisha HC. Interim stay granted by the HC.
132 Addl. Commissioner, GST & CX, Bhubaneshwar Commissionerate (Odisha) 10-Apr-2024 Pending Demand order passed on 22.12.2023. Total demand raised - Rs. 3,46,48,019/- (Tax - 3,14,98,200/- + Penalty - 31,49,819/-). Writ Petition filed on 10.04.2024 before the Odisha HC. Interim stay granted by the HC.
133 Addl. Commissioner, GST & CX, Bhubaneshwar Commissionerate (Odisha) 10-Apr-2024 Pending Demand order passed on 22.12.2023. Total demand raised - Rs. 3,32,54,216/- (Tax - 3,02,31,167/- + Penalty - 30,23,049/-). Writ Petition filed on 10.04.2024 before the Odisha HC. Interim stay granted by the HC.
134 Asst. Commissioner, Cuttack Audit Circle, Gr-1 (Odisha) 08-Apr-2024 Pending Demand order passed on 05.12.2023. Total demand raised - Rs. 32,22,759/ (Tax - 29,29,781/- + Penalty - 2,92,978/-). First appeal filed before the Commissioner (Appeals) on 08.04.2024. Matter pending.
135 Asst. Commissioner, Cuttack Audit Circle, Gr-1 (Odisha) 08-Apr-2024 Pending Demand order passed on 05.12.2023. Total demand raised - Rs. 57,96,968/ (Tax - 52,69,971/- + Penalty - 5,26,997/-). First appeal filed before the Commissioner (Appeals) on 08.04.2024. Matter pending.
136 Asst. Commissioner, Cuttack Audit Circle, Gr-1 (Odisha) 08-Apr-2024 Pending Demand order passed on 05.12.2023. Total demand raised - Rs. 48,62,582/- (Tax - 44,20,529/- + Penalty - 4,42,053/-) . First appeal filed before the Commissioner (Appeals) on 08.04.2024. Matter pending.
137 Asst. Commissioner (CPU), GST & CX, Bhubaneswar (Odisha) 03-Mar-2025 Pending Reply to SCN filed on 03.09.2024 before Odisha GST Authority. Reply partly accepted. Demand order passed on 22.01.2025. Total demand raised - Rs. 1,49,46,656/- (Tax - 74,73,328/- + Penalty - 74,73,328/-). Writ Petition filed before the Odisha HC on 03.03.2025. Interim stay granted by the HC. Matter pending.
138 Asst. Commissioner, CGST & CX, Cuttack-II Division, Cuttack (Odisha) 29-Nov-2025 Pending Reply to SCN filed on 18.01.2025 before Odisha GST Authority. Reply not accepted. Demand order passed on 04.09.2025. Total demand raised - Rs. 1,03,82,500/- (Tax - 51,91,250/- + Penalty - 51,91,250/-). Writ Petition filed before the Odisha HC on 29.11.2025. Stay granted till next date of hearing.
139 Asst. Commissioner, CGST & CX, Cuttack-II Division, Cuttack (Odisha) 29-Nov-2025 Pending Reply to SCN filed on 18.01.2025 before Odisha GST Authority. Reply not accepted. Demand order passed on 04.09.2025. Total demand raised - Rs. 1,25,13,772/- (Tax - 62,56,886/- + Penalty - 62,56,886/-). Writ Petition filed before the Odisha HC on 29.11.2025. Stay granted till next date of hearing.
140 Asst. Commissioner, CGST & CX, Cuttack-II Division, Cuttack (Odisha) 29-Nov-2025 Pending Reply to SCN filed on 18.01.2025 before Odisha GST Authority. Reply not accepted. Demand order passed on 04.09.2025. Total demand raised - Rs. 1,20,37,464/- (Tax - 60,18,732/- + Penalty - 60,18,732/-). Writ Petition filed before the Odisha HC on 29.11.2025. Stay granted till next date of hearing.
141 Assistant Commissioner, Special Circle, Ranchi (Jharkhand) 23-Feb-2024 Pending Order issued on 18.12.2023 irrespective of the fact that audit u/s 65 of GST Act for the period 2017-18 has been conducted and final audit report with no demand was issued. Total demand - Rs. 1,24,76,722/- (Tax - 68,55,342/- + Interest - 49,35,846/- + Penalty - 6,85,534/-) raised by the Jharkhand GST Authority. Application for rectification of order filed on 23.02.2024. Reminder filed on 09.03.2026. Matter pending before the appropriate authority.
142 Asst. Commissioner CGST Divn, Imphal (Manipur) 30-Dec-2024 Pending Reply against SCN filed on 11.07.2024 to Manipur GST Authority. Reply not accepted and order passed on 27.08.2024. Total demand - Rs. 54,39,212/- (Tax - 49,38,846/- + Interest - 6,481/- + Penalty - 4,93,885/-). We have filed writ petition in Manipur High Court challenging the validity of time extension given (till Aug-24) for concluding audit for 2019-20 without having proper GST council approval. Stay granted till next date of hearing. Matter pending.
143 Asst. Commissioner CGST Divn, Imphal (Manipur) 05-Jun-2025 Pending Reply to SCN filed on 16/09/2024 not accepted by authority and order passed on 15.01.2025 u/s. 74 with total demand - Rs. 1,61,62,288/- incl. penalty. First Appeal filed before the Commissioner (Appeals) by depositing Tax - Rs. 8,08,116/-. Appeal rejected vide order dated 21.01.2026. Second Appeal to be filed before GSTAT.
144 Asst. Commissioner CGST, Dimapur (Nagaland) 09-Jun-2025 Pending Reply to SCN not accepted and order dated 02.08.2024 passed u/s 74 with total demand raised for Rs. 3,44,94,968/- (Tax - 1,72,47,484/- + Penalty - 1,72,47,484/-) but amount in DRC-07 is more than O-i-O. Rectification Application filed on 09.06.2025 but remains pending. First Appeal filed bfore the Commissioner (Appeals) on 12.01.2026. Appeal pending.
145 Joint Commissioner of Revenue, LTU, Kolkata (West Bengal) 25-Apr-2024 Pending Reply against SCN filed on 08.11.2023 before GST Authority, West Bengal. Reply partly accepted and order issued on 29.12.2023 for total demand - Rs. 1,56,19,863/- (Tax - 71,49,993/- + Interest - 77,54,870/- + Penalty - 7,15,000/-). First appeal filed against the order on 25.04.2024 depositing tax of Rs. 7,15,001/-. Appeal disposed vide order dated 16.10.2025 with modified demand of Rs. 1,23,66,915/- (Tax - 56,62,222/- + Interest - 61,38,470/- + Penalty - 5,66,223/-). Second pre-deposit of Rs. 5,00,602/- made on 09.01.2026 for filing of second appeal before GSTAT.
146 Additional Commissioner, CGST & CX, Kolkata South Commissionerate, Kolkata (West Bengal) 21-Aug-2025 Pending Tran-1 credit claimed in 2017-18 has been disallowed vide order dated 10.01.2025 passed u/s. 74 raising total demand of Rs. 5,91,29,592/- (Tax - 2,95,64,796/- + Penalty - 2,95,64,796/-). We have filed Writ petition (WPO/637/2025) in Calcutta HC challenging the jurisdiction. Matter last heard on 01.04.2026 and adjourned to next date. No stay granted.
147 Sr. Joint Commissioner, State Tax, LTU, Kolkata (West Bengal) 26-Jul-2024 Pending Reply against SCN filed on 26.03.2024 before GST Authority, West Bengal. Reply partly accepted and order issued on 29.04.2024 for total demand - Rs. 1,45,31,019/- (Tax - 59,87,011/- + Interest - 79,45,308/- + Penalty - 5,98,700/-). First appeal filed against the order on 26.07.2024 depositing tax of Rs. 5,98,703/-. Appellate order passed on 12.08.2025 with modified demand of Rs. 1,44,88,277/- (Tax - 56,65,676/- + Interest - 79,26,033/- + Penalty - 5,96,568/-). Accepted part Interest of Rs. 24,93,903/- paid on 14.08.2025. Second pre-deposit of Rs. 5,94,432/- made on 07.11.2025 for filing of second appeal before GSTAT.
148 Sr. Joint Commissioner, State Tax, LTU, Kolkata (West Bengal) 02-Dec-2024 Pending Reply against SCN filed on 29.08.2024 before GST Authority, West Bengal. Reply not accepted and order issued on 30.08.2024. Total demand raised - Rs. 1,27,06,688/- (Tax - 67,42,639/- + Interest - 52,89,785 + Penalty - 6,74,264). We filed writ petition in Calcutta High Court (WPO/1161/2024) challenging the time extention given (till Aug-24) for concluding proceedings for the F.Y. 2019-20 without having proper GST council approval. Interim Stay granted till May-2026.
149 Additional Commissioner, CGST & CX, Kolkata South Commissionerate, Kolkata (West Bengal) 18-Jun-2025 Pending Reply dated 10/09/2024 to SCN not accepted and order dated 27.01.2025 passed u/s. 74 with total demand of Rs. 6,03,11,522/- (Tax - 3,01,55,761 + Penalty - 3,01,55,761/-). We have filed writ petition in Calcutta HC (WPO/441/2025) challenging the jurisdiction. Matter heard but no interim stay granted as of now. Matter pending.
150 Sr. Joint Commissioner (LTU), Kolkata (West Bengal) 18-Mar-2026 Pending Reply against SCN filed on 18.10.2025 before GST Authority, West Bengal. Reply partly accepted and order issued on 22.12.2025 for total demand - Rs. 1,03,33,255/- (Tax - 55,46,029/- + Interest - 42,20,603/- + Penalty - 5,66,623/-). Accepted Interest of Rs. 93,902/- paid on 26.02.2026. First Appeal filed on 18.03.2026 with pre-deposit of Tax - Rs. 5,54,604/-. Appeal pending.