5437112026-11-095437112026-11-09ActionsTakenOrOrdersPassedDomain15437112026-11-09ActionsTakenOrOrdersPassedDomain1PersonsAgainstWhomActionsTakenOrOrdersPassedDomain15437112026-11-09SignatoriesDomain1iso4217:INRxbrli:pureSULASULA VINEYARDS LIMITED543711NOTLISTEDINE142Q01026NewAction(s) taken or orders passed (sub-para 20)false2026-11-0800:00:002026-11-09Imposition of fine or penaltyStatutory AuthorityAssistant Commissioner CGST & Central Excise, Nashik1Listed Entity (Self)SULA VINEYARDS LIMITEDOrder-in-Original dated 30th October, 2026, as issued under the provisions of Section 73 of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’) and Section 73 of the Maharashtra Goods and Services Tax Act, 2017 (‘MGST Act, 2017’)Order-in-Original dated 30th October, 2026, passed under Section 73 of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’) and the corresponding provisions of the Maharashtra Goods and Services Tax Act, 2017 (‘MGST Act, 2017’), confirming differential tax of Rs. 1,54,34,022/-, applicable interest and penalty of Rs. 15,43,402/-.2026-11-08Alleged violations under the Order-In-Original dated 30th October 2026: 1. During FY 2022–23, the Company discharged GST at the rate of 5% on restaurant services provided under ‘RASA’ and ‘Tasting Room’, situated within the Sula Vineyard estate at Nashik. However, the authority has alleged that the said services were supplied at specified premises and were accordingly liable to GST at the rate of 18% (9% CGST and 9% MGST). The authority has determined a differential GST liability on the said restaurant services at the rate of 13% (i.e. the difference between the 5% GST paid by the Company and alleged applicable rate of 18%). Accordingly, the Company has been alleged to have short-paid tax at the differential rate of 13% which aggregates to Rs. 1,54,34,022/- (CGST: Rs. 77,17,011/- and MGST: Rs. 77,17,011/-). 2. A Penalty of Rs. 7,71,701/- under Section 73(9) of the CGST Act, 2017 and Rs. 7,71,701/- under Section 73(9) of the MGST Act, 2017, aggregating to Rs. 15,43,402/-. 3. The Order-in-Original also directs recovery of applicable interest under Section 50(1) of the CGST Act, 2017 and the corresponding provision of the MGST Act, 2017. The interest amount has not been quantified in the Order-in-Original. In view of the above, the authority has directed the Company to pay the differential tax liability, along with the applicable penalty and interest, as imposed under the said order.FY 2022-23Rs. 1,69,77,424 (excluding interest and penalty) The Company does not agree with the findings/levy in the Order-in-Original and would be filing an appeal before the appellate authority against this order in original and expects a favorable outcome at the higher forum. The differential tax amount and the penalty levied neither have any material impact on the financials of the Company nor have any impact on operational or other activity of the Company.Alleged violations under the Order-In-Original dated 30th October 2026: 1. During FY 2022–23, the Company discharged GST at the rate of 5% on restaurant services provided under ‘RASA’ and ‘Tasting Room’, situated within the Sula Vineyard estate at Nashik. However, the authority has alleged that the said services were supplied at specified premises and were accordingly liable to GST at the rate of 18% (9% CGST and 9% MGST). The authority has determined a differential GST liability on the said restaurant services at the rate of 13% (i.e. the difference between the 5% GST paid by the Company and alleged applicable rate of 18%). Accordingly, the Company has been alleged to have short-paid tax at the differential rate of 13% which aggregates to Rs. 1,54,34,022/- (CGST: Rs. 77,17,011/- and MGST: Rs. 77,17,011/-). 2. A Penalty of Rs. 7,71,701/- under Section 73(9) of the CGST Act, 2017 and Rs. 7,71,701/- under Section 73(9) of the MGST Act, 2017, aggregating to Rs. 15,43,402/-. 3. The Order-in-Original also directs recovery of applicable interest under Section 50(1) of the CGST Act, 2017 and the corresponding provision of the MGST Act, 2017. The interest amount has not been quantified in the Order-in-Original. In view of the above, the authority has directed the Company to pay the differential tax liability, along with the applicable penalty and interest, as imposed under the said order.1543402Amount of Penalty: Rs. 15,43,402NAThe Company will file an appeal before the appellate authority against this order in original, in accordance with applicable law and expects a favorable outcome at the higher forum.NILGayathri IyerCompany Secretary & Compliance Officer2026-11-09Mumbai