5328302026-11-035328302026-11-03ActionsTakenOrOrdersPassedDomain15328302026-11-03ActionsTakenOrOrdersPassedDomain1PersonsAgainstWhomActionsTakenOrOrdersPassedDomain15328302026-11-03SignatoriesDomain1iso4217:INRxbrli:pureASTRALASTRAL LIMITED532830NOTLISTEDINE006I01046NewAction(s) taken or orders passed (sub-para 20)false2026-11-0312:31:002026-11-03Imposition of fine or penaltyStatutory AuthorityAssistant Commissioner of Central Tax, Sankrail Division, CGST & C.Ex. Commissionerate, Howrah1Listed Entity (Self)ASTRAL LIMITEDEmailOrder under section 74 of the WBGST Act 20172026-11-031. Short-payment of outward GST liability due to HSN Classification. 2. Irregular availment and utilization of ITC falling under Blocked/Ineligible Credit. 3. Ineligible availment and utilization ITC before physical receipt of the goods in registered business premisesFinancial Year 2020-21 to 2022-23Total Tax of Rs. 1,91,873/- and Interest applicable in point no. 3 of Rs.1,18,487/- along with applicable interest on other points and Penalty Rs.82,00,747/- thereon. The Company will challenge the same based on strong merits by way of filing its reply/ submissions, before the relevant authorities. Further, there is no material impact on financial, operation or other activities of the Company due to this intimation.1. Short-payment of outward GST liability due to HSN Classification 2. Irregular availment and utilization of ITC falling under Blocked/Ineligible Credit 3. Ineligible availment and utilization ITC before physical receipt of the goods in registered business premises82007471.Penalty charged for Short-payment of outward GST liability due to HSN Classification of Rs.10,151/- 2.Penalty charged for Irregular availment and utilization of ITC falling under Blocked/Ineligible Credit of Rs.1,81,722/- 3.Penalty charged for Ineligible availment and utilization ITC before physical receipt of the goods in registered business premises of Rs.80,08,874/-.Not ApplicableThe Company will challenge the same based on strong merits by way of filing its reply/ submissions, before the relevant authorities.Further, there is no material impact on financial, operation or other activities of the Company due to this intimationMr. Chintankumar PatelCompany Secretary2026-11-03Ahmedabad