5233192026-08-185233192026-08-18ActionsTakenOrOrdersPassedDomain15233192026-08-18ActionsTakenOrOrdersPassedDomain1PersonsAgainstWhomActionsTakenOrOrdersPassedDomain15233192026-08-18SignatoriesDomain1iso4217:INRxbrli:pureBALMLAWRIEBALMER LAWRIE & COMPANY LIMITED523319NOTLISTEDINE164A01016NewAction(s) taken or orders passed (sub-para 20)false2026-08-1716:04:002026-08-18Imposition of fine or penaltyRegulatory AuthorityJoint Commissioner LGSTO 065 - Bengaluru:DGSTO-6, Bengaluru:karnataka1Listed Entity (Self)BALMER LAWRIE & COMPANY LIMITEDDemand OrderThe GST Department issued an order under CGST/KGST Act, 2017 raising demand for tax, interest and penalty for FY 2020-21 on account of alleged short declaration of outward supplies in GSTR-3B vis-à-vis GSTR-1 and differences relating to reverse charge mechanism (RCM).2026-08-17The GST Department issued an order under CGST/KGST Act, 2017 raising demand for tax, interest and penalty for FY 2020-21 on account of alleged short declaration of outward supplies in GSTR-3B vis-à-vis GSTR-1 and differences relating to reverse charge mechanism (RCM).Financial Year 2020-21The Appellate Authority, Karnataka, has passed an order under the GST laws in respect of FY 2020-21. Pursuant to the said order, a demand aggregating to ₹18.28 crore has been determined against the Company, comprising Tax of ₹8.81 crore, Interest of ₹8.59 crore and Penalty of ₹0.88 crore. The appeal pertained to disputed amounts aggregating to ₹31.72 lakh (Tax: ₹16.63 lakh, Interest: ₹13.36 lakh and Penalty: ₹1.73 lakh). The Company is examining the implications of the order and evaluating the further legal remedies available under the GST laws. The order is not expected to materially impact the Company's operations, and the financial impact, if any, would be subject to the outcome of further appellate proceedings.The authorities alleged: (i) short declaration/payment of GST liability arising from differences between outward supplies reported in GSTR-1 and tax liability discharged through GSTR-3B, including export transactions; and (ii) excess availment of Input Tax Credit (ITC) in relation to Reverse Charge Mechanism (RCM) transactions. Accordingly, tax, interest and penalty proceedings were initiated under Sections 73 and 50 of the CGST/KGST Act, 2017.8809394NilNilThe Company is examining the implications of the order and evaluating the further legal remedies available under the GST laws.Raja SahaSenior Manager (taxation)2026-08-18Kolkata