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
| Commissioner of Income Tax |
01-Mar-2001
| Income Tax Appeal AY 1998-99. Compensation received from Hewlett Packard (HP) of Rs. 6,080 lakhs for termination of contract was assessed as Capital Gains with a demand of Rs 1,490.03 lakhs. The Commissioner of Income Tax (Appeals) upheld the assessment order. However the Income Tax Appellete Tribunal and the Delhi High Court held the same as capital receipt not liable to tax. Income Tax department has filed SLP in Supreme Court which is pending for admission. Financial implication Rs. 1,490.03 lakhs. |
No Change |
| 2
| Deputy Commissioner of Income Tax |
02-Jun-2015
| Income Tax Appeal AY 2011-12. The Assessing Officer disallowed business expense of Rs 610.81 lakhs with a tax demand payable of Rs 300.28 lakhs. Appeal filed before Commissioner of Income Tax (Appeals) is pending for hearing. Financial implication Rs. 300.28 lakhs. |
No Change |
| 3
| Assistant Commissioner of Income Tax |
14-Jun-2016
| Income Tax Appeal AY 2012-13. The Assessing Officer disallowed business expense of Rs 239.46 lakhs. However, there was no tax demand payable as the tax was already paid under the MAT (which was higher). CIT(Appeals) disposed off appeal in our favour. Department filed appeal before ITAT which is pending for hearing. The Company has filed a declaration in Form 1 dated 29.04.2025 for settling the case under Vivad Se Vishwas Scheme 2024 and the same is under consideration by the designated authority. Financial implications Rs. NIL. |
The appeal filed by Department before ITAT has been disposed-off, considering the application under DTVSV scheme. Further, Form-4 (under DTVSV scheme) has been issued by the Pr. CIT and the case has been closed |
| 4
| Assistant Commissioner of Income Tax |
27-Jan-2020
| Income Tax Appeal AY 2017-18. The Assessing Officer disallowed business expense of Rs 6,443.34 lakhs with a tax demand payable of Rs 697.36 lakhs. Appeal filed before Commissioner of Income Tax (Appeals) is pending for hearing. Financial implication Rs. 697.36 lakhs. |
No Change |
| 5
| Assessment Unit, Income Tax Department |
24-Jan-2023
| Income Tax Appeal AY 2021-22. The Assessing Officer disallowed Rs 13,284.52 lakhs with a tax demand payable of Rs 253.28 lakhs. Appeal filed before Commissioner of Income Tax (Appeals) is pending for hearing. Financial implication Rs. 253.28 lakhs. |
No Changes |
| 6
| Assessment Unit, Income Tax Department |
24-Apr-2024
| Income Tax Appeal AY 2022-23. The Assessing Officer disallowed business expense of Rs 246.88 lakhs with a tax demand payable of Rs 107.48 lakhs. Appeal filed before Commissioner of Income Tax (Appeals) is pending for hearing. Financial implication Rs. 107.48 lakhs. |
No change |
| 7
| Deputy Commissioner, Sales Tax Check Post, Lakhanpur, Jammu |
24-Dec-2007
| The Company has filed an appeal before the Sales Tax Appellate Tribunal, Jammu, against a demand of Rs. 94.17 lakhs raised by the Check Post Authority for FY 2007–08. The demand pertains to inter-state sale of goods being treated as local sales under works contract provisions. The case is currently pending with Sales Tax Appellate Tribunal, Jammu. |
The Company has filed an appeal before the Sales Tax Appellate Tribunal, Jammu, against a demand of Rs. 94.17 lakhs raised by the Check Post Authority for FY 2007–08. The demand pertains to inter-state sale of goods being treated as local sales under works contract provisions. The case is currently pending with Sales Tax Appellate Tribunal, Jammu. |
| 8
| VATO (VAT Officer), Delhi |
08-Dec-2013
| The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 201.21 lakhs for FY 2009–10, arising on account of pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 201.21 lakhs for FY 2009–10, arising on account of pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
| 9
| Assistant Commissioner, DVAT, Delhi |
30-Mar-2014
| The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 268.38 lakhs for FY 2010–11, related to pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 268.38 lakhs for FY 2010–11, related to pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
| 10
| Joint Commissioner, Commercial Tax, Noida |
09-Jun-2014
| The Company has filed an appeal before the Tribunal, Commercial Tax, Noida, against a demand of Rs. 85 lakhs for FY 2010–11. The demand relates to reversal of Input Tax Credit on inter-state stock transfers of goods purchased with VAT. The case is currently pending with Tribunal, Commercial Tax, Noida. |
The Company has filed an appeal before the Tribunal, Commercial Tax, Noida, against a demand of Rs. 85 lakhs for FY 2010–11. The demand relates to reversal of Input Tax Credit on inter-state stock transfers of goods purchased with VAT. Tribunal, Commercial Tax, Noida has allowed the appeal and the demand made in the aforementioned order has been set aside. |
| 11
| VATO (VAT Officer), Delhi |
21-Aug-2014
| The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 162.13 lakhs for FY 2010–11, arising on account of classification of multifunctional devices under a higher rate of tax. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 162.13 lakhs for FY 2010–11, arising on account of classification of multifunctional devices under a higher rate of tax. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
| 12
| VATO (VAT Officer) (Special Zone), Delhi |
23-Jan-2015
| The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 165.38 lakhs for FY 2011–12, related to classification of multifunctional devices under a higher tax rate. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 165.38 lakhs for FY 2011–12, related to classification of multifunctional devices under a higher tax rate. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
| 13
| Deputy Commissioner, Commercial Tax, Dehradun |
28-Feb-2015
| The Company has filed a rectification application before the Deputy Commissioner, Commercial Tax, Dehradun, Uttarakhand, against a demand of Rs. 175.57 lakhs for FY 2010–11. The demand pertains on account of pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Deputy Commissioner, Commercial Tax, Dehradun, Uttarakhand. |
The Company has filed a rectification application before the Deputy Commissioner, Commercial Tax, Dehradun, Uttarakhand, against a demand of Rs. 175.57 lakhs for FY 2010–11. The demand pertains on account of pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Deputy Commissioner, Commercial Tax, Dehradun, Uttarakhand. |
| 14
| Assistant Commissioner of Commercial Taxes, Bangalore |
29-May-2015
| The Company has filed a rectification application before the Deputy Commissioner, Commercial Tax, Bangalore, Karnataka, against a demand of Rs. 71.20 lakhs for FY 2008–09, in connection with pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Deputy Commissioner, Commercial Tax, Bangalore, Karnataka. |
The Company has filed a rectification application before the Deputy Commissioner, Commercial Tax, Bangalore, Karnataka, against a demand of Rs. 71.20 lakhs for FY 2008–09, in connection with pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Deputy Commissioner, Commercial Tax, Bangalore, Karnataka. |
| 15
| Commissioner of Customs (Imports), New Delhi |
31-Jul-2015
| The Company has filed an appeal before CESTAT, Delhi, against a customs duty demand of Rs. 4,047 lakhs (Interest and penalty are applicable in addition to the tax demand) for the period 2006–2009. The demand relates to import of master CDs (OPK kits) used for pre-loading software during computer manufacturing. The case is currently pending with CESTAT, Delhi. |
The Company has filed an appeal before CESTAT, Delhi, against a customs duty demand of Rs. 4,047 lakhs (Interest and penalty are applicable in addition to the tax demand) for the period 2006–2009. The demand relates to import of master CDs (OPK kits) used for pre-loading software during computer manufacturing. The case is currently pending with CESTAT, Delhi. |
| 16
| Assistant Commissioner of Commercial Taxes, Anti Evasion, Jaipur |
22-Aug-2015
| The Company has filed a Sales Tax Revision Petition before the Hon’ble Rajasthan High Court, Jaipur, against a demand of Rs. 585.03 lakhs for FY 2011–12, arising from classification of mobile battery chargers under a higher rate of tax. The case is currently pending with Hon’ble Rajasthan High Court, Jaipur. |
The Company has filed a Sales Tax Revision Petition before the Hon’ble Rajasthan High Court, Jaipur, against a demand of Rs. 585.03 lakhs for FY 2011–12, arising from classification of mobile battery chargers under a higher rate of tax. The case is currently pending with Hon’ble Rajasthan High Court, Jaipur. |
| 17
| Assistant Commissioner of Commercial Taxes, Anti Evasion, Jaipur |
22-Aug-2015
| The Company has filed a Sales Tax Revision Petition before the Hon’ble Rajasthan High Court, Jaipur, against a demand of Rs. 906.29 lakhs for FY 2012–13, relating to classification of mobile battery chargers at a higher rate of tax. The case is currently pending with Hon’ble Rajasthan High Court, Jaipur. |
The Company has filed a Sales Tax Revision Petition before the Hon’ble Rajasthan High Court, Jaipur, against a demand of Rs. 906.29 lakhs for FY 2012–13, relating to classification of mobile battery chargers at a higher rate of tax. The case is currently pending with Hon’ble Rajasthan High Court, Jaipur. |
| 18
| Deputy Commissioner of Sales Tax, Mumbai |
09-May-2016
| The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 106.32 lakhs for FY 2011–12, arising from classification of Bluetooth headsets at a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 106.32 lakhs for FY 2011–12, arising from classification of Bluetooth headsets at a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 19
| Deputy Commissioner of Sales Tax, Mumbai |
09-May-2016
| The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 86.58 lakhs for FY 2012–13, related to classification of Bluetooth headsets at a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 86.58 lakhs for FY 2012–13, related to classification of Bluetooth headsets at a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 20
| VATO (VAT Officer), Delhi |
25-May-2017
| The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 136.19 lakhs for FY 2012–13, arising from pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
The Company has filed an appeal before the Spl. Commissioner, Deptt. of Trade & Taxes, Delhi, against a demand of Rs. 136.19 lakhs for FY 2012–13, arising from pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Spl. Commissioner, Deptt. of Trade & Taxes, Delhi. |
| 21
| Deputy Commissioner of Sales Tax, Mumbai |
22-Jun-2017
| The Company (DDMS Ltd., now merged with HCL Infosystems Ltd.) has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 445.26 lakhs for FY 2012–13, in respect of classification of Tablet PCs under a higher tax rate. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company (DDMS Ltd., now merged with HCL Infosystems Ltd.) has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 445.26 lakhs for FY 2012–13, in respect of classification of Tablet PCs under a higher tax rate. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 22
| Sales Tax Officer, Bhubneshwar, Odisha |
26-Sep-2017
| The Company has filed a Special Leave Petition before the Hon’ble Supreme Court of India against a demand of Rs. 110.89 lakhs for FY 2012–17, pertaining to interest on Entry Tax paid as per Order of the Hon’ble Odisha High Court. The case is currently pending with Hon’ble Supreme Court of India. |
The Company has filed a Special Leave Petition before the Hon’ble Supreme Court of India against a demand of Rs. 110.89 lakhs for FY 2012–17, pertaining to interest on Entry Tax paid as per Order of the Hon’ble Odisha High Court. The case is currently pending with Hon’ble Supreme Court of India. |
| 23
| Principal Commissioner, CGST Commissionerate, Noida, U.P. |
31-Oct-2017
| The Company has filed an appeal before CESTAT, Allahabad, against a service tax demand of Rs. 2,284.81 lakhs (Interest and penalty are applicable in addition to the tax demand), imposed on various exempted/non-taxable services pertaining to the period from July 2010 to June 2015. The case is currently pending with CESTAT, Allahabad |
The Company has filed an appeal before CESTAT, Allahabad, against a service tax demand of Rs. 2,284.81 lakhs (Interest and penalty are applicable in addition to the tax demand), imposed on various exempted/non-taxable services pertaining to the period from July 2010 to June 2015. The case is currently pending with CESTAT, Allahabad. |
| 24
| Principal Commissioner, CGST Commissionerate, Noida, U.P. |
02-Feb-2018
| The Company has filed an appeal before CESTAT, Allahabad, against a service tax demand of Rs. 31,234.10 lakhs (Interest and penalty are applicable in addition to the tax demand), arising on account of disallowance of CENVAT credit on certain common input services used for both taxable and exempted outputs during June 2010 to June 2015. CESTAT, Allahabad allowed the appeal and the demand made in the aforementioned order dated March 10th, 2021 has been set aside. The Company has filed a rectification application before the said authority to remove certain defects pertaining to deposits |
The Company has filed an appeal before CESTAT, Allahabad, against a service tax demand of Rs. 31,234.10 lakhs (Interest and penalty are applicable in addition to the tax demand), arising on account of disallowance of CENVAT credit on certain common input services used for both taxable and exempted outputs during June 2010 to June 2015. CESTAT, Allahabad allowed the appeal and the demand made in the aforementioned order dated March 10th, 2021 has been set aside. The Company has filed a rectification application before the said authority to remove certain defects pertaining to deposits. CESTAT, Allahabad has allowed the aforesaid rectification application by removing the said defects via order dated 19.02.2026. |
| 25
| Excise & Taxation Officer, Mohali, Punjab |
22-Feb-2018
| The Company has filed a Writ Petition before the Hon'ble Punjab & Haryana High Court, Chandigarh, against a demand of Rs. 738.52 lakhs for FY 2010–11, in relation to classification of mobile battery chargers under a higher rate of tax. The case is currently pending with Hon'ble Punjab & Haryana High Court, Chandigarh. |
The Company has filed a Writ Petition before the Hon'ble Punjab & Haryana High Court, Chandigarh, against a demand of Rs. 738.52 lakhs for FY 2010–11, in relation to classification of mobile battery chargers under a higher rate of tax. The case is currently pending with Hon'ble Punjab & Haryana High Court, Chandigarh. |
| 26
| Deputy Commissioner of Sales Tax, Bhubaneshwar |
05-Jun-2018
| The Company has filed a writ petition before the Hon’ble Odisha High Court, Bhubaneswar, against a demand of Rs. 153.46 lakhs for FY 2014–15, on account of Input Tax Credit mismatch. The case is currently pending with Hon’ble Odisha High Court, Bhubaneswar. |
The Company has filed a writ petition before the Hon’ble Odisha High Court, Bhubaneswar, against a demand of Rs. 153.46 lakhs for FY 2014–15, on account of Input Tax Credit mismatch. The case is currently pending with Hon’ble Odisha High Court, Bhubaneswar. |
| 27
| Principal Commissioner, CGST Commissionerate, Noida, U.P. |
19-Dec-2018
| The Company has filed a writ petition before the Hon’ble Allahabad High Court, Prayagraj, against a service tax demand of Rs. 442.71 lakhs (Interest and penalty are applicable in addition to the tax demand), related to tax levied on interest income from lease transactions for FY 2005–06. The case is currently pending with Hon’ble Allahabad High Court, Prayagraj. |
The Company has filed a writ petition before the Hon’ble Allahabad High Court, Prayagraj, against a service tax demand of Rs. 442.71 lakhs (Interest and penalty are applicable in addition to the tax demand), related to tax levied on interest income from lease transactions for FY 2005–06. The case is currently pending with Hon’ble Allahabad High Court, Prayagraj. |
| 28
| Principal Commissioner, CGST Commissionerate, Noida, U.P. |
19-Dec-2018
| The Company has filed a writ petition before the Hon’ble Allahabad High Court, Prayagraj, against a service tax demand of Rs. 920.92 lakhs (Interest and penalty are applicable in addition to the tax demand), pertaining to interest income from lease transactions for the period 2010–2013. The case is currently pending with Hon’ble Allahabad High Court, Prayagraj. |
The Company has filed a writ petition before the Hon’ble Allahabad High Court, Prayagraj, against a service tax demand of Rs. 920.92 lakhs (Interest and penalty are applicable in addition to the tax demand), pertaining to interest income from lease transactions for the period 2010–2013. The case is currently pending with Hon’ble Allahabad High Court, Prayagraj. |
| 29
| Principal Commissioner, CGST Commissionerate, Noida, U.P. |
19-Dec-2018
| The Company has filed a writ petition before the Hon’ble Allahabad High Court, Prayagraj, against a service tax demand of Rs. 5,730.35 lakhs (Interest and penalty are applicable in addition to the tax demand), in respect of deemed sale income from leasing transactions as per Accounting Standard–19 for the period from 1st July 2010 to 30th June 2013. The case is currently pending with Hon’ble Allahabad High Court, Prayagraj. |
The Company has filed a writ petition before the Hon’ble Allahabad High Court, Prayagraj, against a service tax demand of Rs. 5,730.35 lakhs (Interest and penalty are applicable in addition to the tax demand), in respect of deemed sale income from leasing transactions as per Accounting Standard–19 for the period from 1st July 2010 to 30th June 2013. The case is currently pending with Hon’ble Allahabad High Court, Prayagraj. |
| 30
| Principal Commissioner, CGST Commissionerate, Noida, U.P. |
12-Feb-2019
| The Company has filed an appeal before CESTAT, Allahabad, against a service tax demand of Rs. 1,666.76 lakhs (Interest and penalty are applicable in addition to the tax demand), on royalty paid to OEMs for procurement of operating software during the period 1st April 2005 to 15th May 2008, under the category of Intellectual Property Rights (IPR) services. The case is currently pending with CESTAT, Allahabad. |
The Company has filed an appeal before CESTAT, Allahabad, against a service tax demand of Rs. 1,666.76 lakhs (Interest and penalty are applicable in addition to the tax demand), on royalty paid to OEMs for procurement of operating software during the period 1st April 2005 to 15th May 2008, under the category of Intellectual Property Rights (IPR) services. The case is currently pending with CESTAT, Allahabad. |
| 31
| Deputy Commissioner of State Tax, Mumbai |
16-Mar-2019
| The Company (DDMS Ltd., now merged with HCL Infosystems Ltd.) has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 137.66 lakhs for FY 2014–15, in respect of classification of Tablet PCs under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company (DDMS Ltd., now merged with HCL Infosystems Ltd.) has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 137.66 lakhs for FY 2014–15, in respect of classification of Tablet PCs under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 32
| Deputy Commissioner of State Tax, Mumbai |
06-Jun-2019
| The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 139.17 lakhs for FY 2014–15, relating to classification of Bluetooth devices, Tablet PCs, projectors, and multifunctional devices under a higher tax rate. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 139.17 lakhs for FY 2014–15, relating to classification of Bluetooth devices, Tablet PCs, projectors, and multifunctional devices under a higher tax rate. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 33
| Deputy Commissioner of State Tax, Mumbai |
24-Sep-2019
| The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 361.89 lakhs for FY 2013–14, in respect of classification of Tablet PCs under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 361.89 lakhs for FY 2013–14, in respect of classification of Tablet PCs under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 34
| Deputy Commissioner of State Tax, Mumbai |
03-May-2020
| The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 261.50 lakhs for FY 2015–16, related to classification of Bluetooth devices, Tablet PCs, and multifunctional devices under a higher tax rate. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 261.50 lakhs for FY 2015–16, related to classification of Bluetooth devices, Tablet PCs, and multifunctional devices under a higher tax rate. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 35
| Excise & Taxation Officer, Mohali, Punjab |
31-Aug-2020
| The Company has filed an appeal before the Punjab VAT Tribunal against a demand of Rs. 92.62 lakhs for FY 2012–13, arising from classification of Mobile battery chargers under a higher rate of tax. The case is currently pending with Punjab VAT Tribunal, Punjab. |
The Company has filed an appeal before the Punjab VAT Tribunal against a demand of Rs. 92.62 lakhs for FY 2012–13, arising from classification of Mobile battery chargers under a higher rate of tax. The case is currently pending with Punjab VAT Tribunal, Punjab. In addition, Settlement Application has been filed under OTS'25 scheme before Assistant Commissioner of State Tax, Mohali. Appeal filed before Punjab VAT Tribunal will be withdrawn post receipt of settlement order under OTS'25. |
| 36
| Deputy Commissioner of State Tax, Mumbai |
11-Nov-2020
| The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 569.54 lakhs for FY 2016–17, in relation to classification of Tablet PCs and multifunctional devices under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 569.54 lakhs for FY 2016–17, in relation to classification of Tablet PCs and multifunctional devices under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 37
| Deputy Commissioner of State Tax, Mumbai |
29-Sep-2021
| The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 332.95 lakhs for FY 2017–18, pertaining to classification of Tablet PCs, multifunctional devices, and computer peripherals under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 332.95 lakhs for FY 2017–18, pertaining to classification of Tablet PCs, multifunctional devices, and computer peripherals under a higher rate of tax. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 38
| Deputy Commissioner of State Tax, Ahmedabad |
01-Aug-2022
| The Company has filed an appeal before the Gujarat VAT Tribunal, Ahmedabad, against a demand of Rs. 65.98 lakhs for FY 2015–16, related to disallowance of VAT claimed on credit notes issued to dealers. The case is currently pending with Gujarat VAT Tribunal, Ahmedabad. |
The Company has filed an appeal before the Gujarat VAT Tribunal, Ahmedabad, against a demand of Rs. 65.98 lakhs for FY 2015–16, related to disallowance of VAT claimed on credit notes issued to dealers. The case is currently pending with Gujarat VAT Tribunal, Ahmedabad. |
| 39
| Assistant Commissioner, CGST, Noida, Uttar Pradesh |
04-Mar-2025
| The Company has filed an amendment application in our Writ Petition pending before the Hon'ble Allahabad High Court, Prayagraj, against a demand appropriation of Rs. 80.22 lakhs for FY 2017–18. The case is currently pending with Hon'ble Allahabad High Court, Prayagraj. |
The Company has filed an amendment application in our Writ Petition pending before the Hon'ble Allahabad High Court, Prayagraj, against a demand appropriation of Rs. 80.22 lakhs for FY 2017–18. The case is currently pending with Hon'ble Allahabad High Court, Prayagraj. |
| 40
| Joint Commissioner, Commercial Tax, Noida |
09-Jun-2014
| The Company has filed an appeal before the Tribunal, Commercial Tax, Noida, Uttar Pradesh, against a demand of Rs. 57.25 lakhs for FY 2010–11. The demand pertains on account of pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Tribunal, Commercial Tax, Noida, Uttar Pradesh. |
The Company has filed an appeal before Tribunal, Commercial Tax, Noida, against a demand of Rs. 57.25 lakhs for FY 2010–11. The demand pertains on account of pending statutory forms on inter-state sales at concessional tax rates. Tribunal, Commercial Tax, Noida has partially allowed the appeal wherein demand imposed in the aforementioned order has been set aside to the extent of Rs. 24.15 lakhs and balance demand of Rs. 33.10 lakhs is being settled via deposits available. |
| 41
| Assistant Commissioner of Commercial Tax, Jaipur, Rajasthan |
23-Jun-2016
| The Company has filed an appeal before Appellate Authority II, Commercial Tax, Jaipur, against a demand of Rs. 62.01 lakhs for FY 2014–15, on account of Input Tax Credit mismatch. The case is currently pending with Assistant Commissioner of Commerical Tax, Special - Jaipur II, Jaipur, Rajasthan. |
The Company has filed an appeal before Appellate Authority II, Commercial Tax, Jaipur, against a demand of Rs. 62.01 lakhs for FY 2014–15, on account of Input Tax Credit mismatch. The case is currently pending with Assistant Commissioner of Commerical Tax, Special - Jaipur II, Jaipur, Rajasthan. |
| 42
| Deputy Commissioner of State Tax, Mumbai |
28-Aug-2020
| The Company (DDMS Ltd., now merged with HCL Infosystems Ltd.) has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 52.30 lakhs for FY 2015–16. The demand pertains on account of pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
The Company (DDMS Ltd., now merged with HCL Infosystems Ltd.) has filed an appeal before the Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra, against a demand of Rs. 52.30 lakhs for FY 2015–16. The demand pertains on account of pending statutory forms on inter-state sales at concessional tax rates. The case is currently pending with Joint Commissioner (Appeals), Sales Tax, Mumbai, Maharashtra. |
| 43
| Assistant Commissioner, Central Goods & Services Tax, Chennai |
24-Dec-2025
| The Company is exploring appropriate legal remedy against a demand of Rs. 64 lakhs for FY 2018–19. The demand is arising due to the allegation that the Company has generated multiple E-Waybills using the same invoices resulting into short payment of tax. |
The Company has filed an appeal before Additional/ Joint Commissioner (Appeals-I), Chennai, against a demand of Rs. 64 lakhs for FY 2018–19. The demand is arising due to the allegation that the Company has generated multiple E-Waybills using the same invoices resulting into short payment of tax. The case is currently pending with Additional/ Joint Commissioner (Appeals-I), Chennai. |
| 44
| Joint Commissioner, Central Goods & Services Tax, Noida |
18-Dec-2025
| The Company is exploring appropriate legal remedy against a demand of Rs. 438.39 lakhs for FY 2021–22. The demand is arising due to the alleged mismatch between the turnover reported by the Company in Form GSTR-3B and the details reflected in Form GSTR-7. |
The Company has filed an appeal before the Commissioner (Appeals), Noida against a demand of Rs. 438.39 lakhs for FY 2021–22. The demand is arising due to the alleged mismatch between the turnover reported by the Company in Form GSTR-3B and the details reflected in Form GSTR-7. The case is currently pending with Commissioner (Appeals), Noida. |
| 45
| Excise and Taxation Officer, Haryana |
30-Oct-2025
| The Company is exploring appropriate legal remedy against a demand of Rs. 122.85 lakhs for FY 2012–16. The demand is arising due to allegation that the demand is recoverable under Section 142 of the CGST Act, 2017, on account of non-payment of dues pertaining to the pre-GST period (April 2012 to March 2016), under the Haryana VAT Act, 2003. |
The Company has filed an rectification application before Excise & Taxation Officer, Gurgaon, Haryana against a demand of Rs. 122.85 lakhs for FY 2012–16. The demand is arising due to allegation that the demand is recoverable under Section 142 of the CGST Act, 2017, on account of non-payment of dues pertaining to the pre-GST period (April 2012 to March 2016), under the Haryana VAT Act, 2003. Excise & Taxation Officer, Gurgaon has allowed the application by removing the aforesaid demand vide order dated 16.01.2026. |