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Nimbua Greenfeild (Punjab) Limited - 50000 equity shares (3.36%) 2. Mohali Green Environment Private Limited - 185000 equity shares (19.58%) 3. Thane Janta Sehkari Bank Limited - 20 equity shares (0.00%) 4. Saraswat Co-operative Bank Limited - 2500 equity shares (0.00%) 5. NECLIFE PT, UNIPESSOAL LDA, Portugal - 1000 shares (100%). 6. Avensis Exports Private Limited - 80,000 shares (100%) The NECLIFE PT, UNIPESSOAL LDA incorporated in Portugal in FY 2019-20 is a wholly owned subsidiary ("WOS") of NLL. Though it is not a Company within the meaning of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ("LODR Regs"), but we are disclosing it here for being better clarity and disclosure. Apart from the aforesaid acquisition of AEPL, there has been no change in NLLs shareholding in unlisted companies.falseDuring the period from 1st April, 2026 to 30th June, 2026, no fine or penalty was imposed in sub-para 20 of para A of Part A of Schedule III to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.trueThe Company has not provided any loans, guarantees, comfort letters, securities, or similar arrangements to any of its promoters, promoter group entities, directors (including their relatives), key managerial personnel (KMPs), or any entities controlled by them. This above disclosure is not applicable and excludes: 1. Loans granted by the Company to its wholly owned subsidiary, Avnesis Exports Private Limited; and/or 2. Loans provided to employees or directors in accordance with the terms of their service conditions.trueTop 2000 listed entitiestruen00069OriginaltruetrueMrSANJIV GOYAL******00002841Executive DirectorChairperson related to PromoterMD1960-06-12falseActiveNA1995-06-272025-05-311020MrRUPINDER TEWARI******07009485Non-Executive - Independent DirectorNot Applicable1956-09-27falseActiveNA2019-02-112024-02-11892221MrKULDIP KUMAR BHASIN******09250008Non-Executive - Independent DirectorNot Applicable1950-04-28falseActiveYes2021-09-212021-09-212021-09-21582231MsINDU PAL KAUR******09686862Non-Executive - Independent DirectorNot Applicable1965-10-04falseActiveNA2022-08-022022-08-02471110MrSURULICHAMY SENTHILKUMAR******11124083Non-Executive - Non Independent DirectorNot Applicable1973-05-30falseActiveNA2025-06-012025-06-011010MrSUSHIL KAPOOR******00063525Executive DirectorNot Applicable1958-07-12falseActiveNA2025-12-042025-12-041000truetruetruetruetrueAudit Committee07009485RUPINDER TEWARINon-Executive - Independent DirectorChairperson2020-04-01Dr. Rupinder has been appointed as a member of Audit Committee with effect from 01.04.2020 and as a Chairman with effect from 02.08.2022. Audit Committee09250008KULDIP KUMAR BHASINNon-Executive - Independent DirectorMember2021-09-21Audit Committee09686862INDU PAL KAURNon-Executive - Independent DirectorMember2022-08-02Audit Committee00002841SANJIV GOYALExecutive DirectorMember2022-08-02Nomination and remuneration committee07009485RUPINDER TEWARINon-Executive - Independent DirectorChairperson2021-02-13Nomination and remuneration committee09250008KULDIP KUMAR BHASINNon-Executive - Independent DirectorMember2021-09-21Nomination and remuneration committee09686862INDU PAL KAURNon-Executive - Independent DirectorMember2024-08-15Stakeholders Relationship Committee09250008KULDIP KUMAR BHASINNon-Executive - Independent DirectorChairperson2024-08-15Stakeholders Relationship Committee00002841SANJIV GOYALExecutive DirectorMember2015-02-13Stakeholders Relationship Committee11124083SURULICHAMY SENTHILKUMARNon-Executive - Non Independent DirectorMember2025-06-01Risk Management Committee00002841SANJIV GOYALExecutive DirectorChairperson2022-08-02Risk Management Committee07009485RUPINDER TEWARINon-Executive - Independent DirectorMember2021-07-23Risk Management Committee00063525SUSHIL KAPOORExecutive DirectorMember2025-11-15Corporate Social Responsibility Committee00002841SANJIV GOYALExecutive DirectorChairperson2014-05-28Corporate Social Responsibility Committee09250008KULDIP KUMAR BHASINNon-Executive - Independent DirectorMember2021-09-21Corporate Social Responsibility Committee11124083SURULICHAMY SENTHILKUMARNon-Executive - Non Independent DirectorMember2025-06-01Other Committee00002841SANJIV GOYALMANAGEMENT COMMITTEEExecutive DirectorChairpersonOther Committee11124083SURULICHAMY SENTHILKUMARMANAGEMENT COMMITTEENon-Executive - Non Independent DirectorMemberOther Committee00063525SUSHIL KAPOORMANAGEMENT COMMITTEEExecutive DirectorMember2026-01-23true6632026-03-0237true6632026-05-3088true663Audit Committee2026-01-23true4430Audit Committee2026-05-30126true4430Nomination and remuneration committee2026-01-23true3330Nomination and remuneration committee2026-05-26122true3330Corporate Social Responsibility Committee2026-05-16true3310Risk Management Committee2026-02-24true3310truetruetruetrueYestruetruetrueThis report will be placed before the next meeting of Board. The previous quarter report was placed before the Board in their meeting. There was no observation or comments or advise on that.Sanjaymohan Singh RawatCompany Secretary and Compliance OfficerfalseSanjaymohan Singh RawatCompany Secretary and Compliance OfficerChandigarh2026-07-0601100Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2022-04-29The Tax impact of Rs. 11.37 crores (by way of reduction in MAT credit) on account of various additions/ disallowances for AY 2015-16. The case is pending before Commissioner of Income Tax (Appeals), Gurgaon.Pending before Commissioner of Income Tax (Appeals), Gurgaon.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh through The Principal Commissioner of Income Tax (Central), Gurugram2022-10-01The Tax impact of Rs. 10.83 crores (by way of reduction in MAT credit) on account of addition of power plant profitability for AY 2014-15. The case is pending before Hon'ble High Court of Punjab and Haryana.Pending before Hon'ble High Court of Punjab and Haryana.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh through The Principal Commissioner of Income Tax (Central), Gurugram2022-11-02The Tax impact of Rs. 8.23 crores (by way of reduction in MAT credit) on account of addition of power plant profitability for AY 2015-16. The case is pending before Hon'ble High Court of Punjab and Haryana.Pending before Hon'ble High Court of Punjab and Haryana.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2024-03-16The Tax impact of Rs. 19.38 crores (by way of reduction in MAT credit) on account of various additions/ disallowances for AY 2016-17. The case is pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2024-03-18The Tax impact of Rs. 14.09 crores (by way of reduction in MAT credit) on account of various additions/ disallowances for AY 2018-19. The case is pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2024-03-18The Tax impact of Rs. 13.17 crores (by way of reduction in MAT credit) on account of various additions/ disallowances for AY 2019-20. The case is pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2024-03-18The Tax impact of Rs. 10.65 crores (by way of reduction in MAT credit) on account of various additions/ disallowances for AY 2020-21. The case is Pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2024-03-20Tax impact of Rs. 20.02 crores (by way of reduction in MAT credit) on account of various additions/ disallowances for AY 2017-18. The case is pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2024-11-22The Company had filed a writ petition in Punjab and Haryana High Court seeking quashing of notices under Section 148 and 148(A)b of Income Tax Act 1961 whereby reassessment of the return of income filed for the assessment years 2017-2018 to 2021- 22 has been sought by the IT department. The Hon''ble High Court has directed the IT department to decide objections/representations filed by the Company, by passing speaking order within eight weeks from date of this order. The company has filed objections to above notices. The objections from assessment years 2018-19 to 2021-22 have been rejected by Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh. The Company had filed writ petitions challenging notices u/s 148 for re- opening of Income Tax Cases of the company for the Ass. Years 2018-19 to 2021-22 before Punjab & Haryana High Court, which have been allowed in favour of the Company vide orders dated 01.05.2025 & 07.05.2025. The objections filed by the Company for Assessment Year 2017-18 before the Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh have not yet been disposed off.The objections filed by the Company for Assessment Year 2017-18 before the Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh have not yet been disposed off.Deputy Commissioner of Income Tax, Central Circle - 1, Chandigarh2024-03-16Tax impact of Rs. 1.00 crores on account of various additions/ disallowances for Assessment Year (AY) - 2021-22. On 16.03.2024, it was not disclosed as it was not material at that time. However, materiality threshold has been reduced after finalisation of accounts of FY 2023-24. The Company has filed the appeal on 16.03.2024 which is pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Pending before Hon'ble Income Tax Appellate Tribunal Chandigarh.Dy. Comm. CGST Derabassi2022-11-01The Company had imported raw materials under Advance Licences issued by the Directorate General of Foreign Trade and availed exemption from applicable duties. However, due to shortage and/or cancellation of export orders, the Company was unable to fulfill the prescribed export obligations. Accordingly, the Company paid the applicable duties along with interest for closure of the Advance Licences. Subsequently, the Company applied for a refund of such duties; however, the refund claims were rejected by the Deputy Commissioner. The matter is currently pending before the Customs Excise and Service Tax Appellate Tribunal (“CESTAT”), Chandigarh. In the event of a favourable decision, the Company would be entitled to a refund of Rs. 2.15 crore. In case of an adverse decision, no further financial liability is expected to arise. The matter is pending before CESTAT, ChandigarhDy. Comm. CGST Derabassi2023-01-04The Company imported raw materials under Advance Licences issued by the Directorate General of Foreign Trade and availed exemption from applicable duties. However, due to shortage and/or cancellation of export orders, the Company was unable to fulfill the stipulated export obligations. Accordingly, the Company paid the applicable duties along with interest for closure of the Advance Licences. Thereafter, the Company filed refund claims, which were initially rejected by the Assistant/Deputy Commissioner, GST, Derabassi. On appeal, the Commissioner (Appeals), GST, Ludhiana allowed the Company’s claims. Subsequently, the Assistant/Deputy Commissioner, GST, Derabassi filed a further appeal against the order of the Commissioner (Appeals). Pending adjudication, the Company has received a refund of ₹52.07 crore in accordance with applicable GST refund provisions. The matter is currently pending before the CESTAT, Chandigarh. In the event of an adverse decision, the Company would be required to reverse the refund amount of Rs. 52.07 crore along with applicable interest at 12% per annum from the date of receipt of the refund. Raw materials imported against Advance license issued by Directorate General of Foreign Trade ("DGFT") and exemption of Duties was availed by the Company. However, due to Shortage / Cancelation of export orders, export obligations could not be fulfilled, and the duties were paid with interest for closure of Advance licenses. Therefore, we had applied for refunds of the same which was rejected by Assistant Commissioner ("AC") Goods and Services Taxes ("GST"), Derabassi. Despite that, the same was allowed by Commissioner Appeals GST Ludhiana. Now, AC/Deputy Commissioner ("DC") GST Derabassi had filed an appeal against the order of Commissioner Appeals but allowed us refund of 52.07 Crore as per GST refund rules. In case the matter will be decided against the Company, then the Company has to reverse the refund amount of Rs. 52.07 Crore along with interest @ 12% from the date of receipt of refund amount. The matter is pending before CESTAT, ChandigarhThe matter is pending before CESTAT, ChandigarhCGST Commissioner Jammu.2023-01-31The Company was availing benefits of Notification No. 56/2002CE Dt. 14.11.2002 through self-credit facility in respect of refund paid through Account Current on the product named Menthol' at Jammu Unit. The aforesaid Notification was amended vide another Notification No. 34/2008 dated 10.06.2008 and the credit was allowed for duties paid through PLA only of 56 % of value addition whichever is lower. The Refund amount of Rs. 3.61 Crore has to be reversed along with 12% interest. The matter is pending before CESTAT, ChandigarhThe matter is pending before CESTAT, ChandigarhOffice of the Principal Commissioner of Customs (Adjudication), New Custom House, Ballard Estate, Mumbai.2023-12-27The Principal Commissioner of Customs (Adjudication), New Custom House, Ballard Estate, Mumbai has observed the non-compliance of "Pre-import condition" set out in notification no. 79/2017 dated October 13, 2017. The company has already paid the principal of Rs. 2,35,59,071/- along with interest of Rs. 1,97,79,890/- and is now contesting for recovery of wrong recovery of interest of Rs. 1,97,79,890/- and penalty. Date of Adjudication/ date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority: March 14, 2024. Appeal filed on 25.04.2024 with Hon'ble CESTAT, Mumbai.The matter is pending before CESTAT, MumbaiAdditional Commissioner GST Sub. Commissionerate, Mohali, Chandigarh2024-02-21The Company filed an appeal on May 21, 2024 before the Commissioner (Appeals), GST Commissionerate, Ludhiana, against the order dated February 21, 2024 passed by the Additional Commissioner. Subsequently, the Commissioner (Appeals), vide order dated May 27, 2025, has held as under: 1. Confirmed only Rs. 17.06 lakh of ineligible ITC (CGST Rs. 8.53 lakh and SGST Rs. 8.53 lakh) and imposed an equivalent penalty. The balance demand of Rs. 89.32 crore, along with interest and penalties, has been fully dropped. 2. Remanded the demand of Rs. 6.24 crore to the proper officer for de novo adjudication in accordance with GST law, along with appropriation of taxes and interest already paid. 3. Quashed the penalties imposed on Mr. Sanjiv Goyal, Chairman & Managing Director, and Mr. R. K. Aggarwal and Mr. Sandeep Goel, former employees of the Company. Further, a complaint under Section 132 of the CGST Act, 2017 read with the provisions of the IGST Act, 2017 has been filed by the Superintendent (Anti-Evasion), CGST Commissionerate, Ludhiana, before the Court of the Chief Judicial Magistrate, Ludhiana. The matter is currently pending.The Principal Commissioner of CGST Commissionerate, Ludhiana, has filled Civil writ petition with Hon’ble High Court of Punjab and Haryana, challenging the aforesaid order dated May 27, 2025, of Commissioner (Appeal) The Company strongly contests the contentions raised in the said writ petition and shall file an appropriate response before the Hon’ble High Court. The matter has been fixed for hearing on September 24, 2026 The Compliant u/s 132 is pending in the Court of Chief Judicial Magistrate, Ludhiana.Commissioner of Central Excise and Service Tax, Chandigarh II against the order of Customs Excise and Service Tax Appellate Tribunal ("CESTAT") passed in favour of the Company.2024-03-01The matter pertains to an appeal filed by the department against the order of CESTAT passed on August 28, 2018. The matter as alleged is regarding probably wrong availment of cenvat credit amounting to Rs. 21,20,43,117/- (cenvat of Rs. 20,58,67,104/- + Education Cess of Rs. 41,17,342/- and Secondary and Higher Education ("SHE") Cess of Rs. 20,58,671/-) during the period from 12/2007 to 02/2010 on Menthol products hereinafter called as impugned goods which appeared to the Department has been fraudulently passed on to the Company by M/s Narbada Industries Jammu, a wholly owned unit of the Company. The Department observes that it appears to them that the impugned goods have not been produced by M/s Narbada Industries, Jammu but it only resorted to the creation of fraudulent documents showing protection, removal and transport of goods on paper. In case the matter is decided against the Company, the credit of Rs. 21,20,43,117/- along with interest and penalty would have to be reversed. However, the Appeal for that would lie with Supreme Court if required. Matter is pending before Hon'ble High Court of Punjab and Haryana at Chandigarh.Pending before Hon'ble High Court of Punjab and Haryana at Chandigarh.CGST Commissioner Ludhiana2024-09-25An amount of Rs.16.61 crore of Input Tax Credit (“ITC”) was blocked by the CGST Commissioner, Ludhiana. The Company filed a writ petition bearing CWP-1696-2025-GST dated January 20, 2025, before the Hon’ble High Court of Punjab and Haryana. As at that stage, the ITC amount of Rs. 16.61 crore remained blocked and unutilized. Subsequently, the ITC amounting to Rs. 16,61,81,454/- was unblocked on June 30, 2025 by the CGST Commissioner, Ludhiana, possibly pursuant to the order dated May 27, 2025 passed by the Commissioner (Appeals) in favour of the Company in a separate matter, as disclosed at Sr. No. 15.The CWP is pending with Hon'ble High Court of Punjab and Haryana. The Company would seek interest for the undue block period.Assistant Commissioner Central Goods & Service Tax, Division-II, Derabassi Mohali (Punjab) (Asst. Commissioner)2024-11-20The Asst. Commissioner passed an order that in Financial Year 2021-22, the Company has excess availed Input Tax Credit ("ITC") amounting to Rs.1,01,88,649/- alongwith interest and penalty in GSTR3B as comparison to available in GSTR2A. The ITC availed by the Company is not an eligible ITC as per Section 16 read with Rule 36 of CGST Rules 2017 as challan (TR-6) is not a valid document to avail ITC. However, the Company had paid challans (TR-6) of import duty (IGST) at Customs amounting to Rs. 1,01,88,649/- on imports done against advance license (Bill of entries pertaining to the period 2017-18 and 2018-19) in month of February 2022. The Company filed an appeal on 22.01.2025 with Commissioner (Appeals) against the order passed by Asst. Commissioner. The financial implication were: In case the matter is decided against the Company by Commissioner (Appeals), there would be reversal of ITC of Rs. 1,01,88,649/- along with interest and penalty thereon. However, the Appeal for that would lie with CESTAT, then High Court and Supreme Court if requiredThe matter is pending with Commissioner (Appeals).Office of Assistant Commissioner, Central GST, Division-II, Derabassi, Zirakpur, Distt. Mohali-140603 (Adjudicating Authority)2025-06-25The Advance license issued by DGFT and exemption of duties was availed. However, due to Shortage / Cancelation of export orders, export obligations could not be fulfilled. Despite that, the duties were paid with interest for closure of Advance licenses. Therefore, the Company had applied for refunds of the same for the period of 2016-17. The Company has received a SCN dated June 25, 2025, issued by Adjudicating Authority asking why the refund claim of Rs. 3,50,18,429/- should not be rejected. The Company is of the opinion that the SCN has no merits and the Company would make its submissions before the Adjudicating Authority within the given timelines.The Company has received a OIO dated August 26, 2025 issued by Assistant Commissioner in connection with rejection of the refund claimed totalling Rs. 3,50,18,429/-. The Company has filled appeal on October 09, 2025 with Commissioner (Appeals) against the order passed by Asst. Commissioner. In case the matter gets decided in favour, the Company will get a refund of Rs. 3.50 Crore.