BIRLACORPN2026-08-12BIRLACORPN2026-08-12in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMemberBIRLACORPN2026-08-12OppositePartyAsPerSubPara8OfParaBDomain1BIRLACORPNBIRLA CORPORATION LIMITED500335NOTLISTEDINE340A01012Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)At the time of becoming the party to any litigation, assessment, adjudication, arbitration or disputeNewfalse2026-08-1112:57:002026-08-12The Joint Commissioner, Central Goods & Services Tax (CGST) and Central Excise, Nagpur-I Commissionerate2026-08-10AgencyJoint Commissioner, Central Goods & Services Tax and Central Excise, Government of India/ Finance Ministry, Department of Revenue.SubsidiaryRCCPL Private Limited, a wholly owned material subsidiary of the CompanyA Demand-cum-Show Cause Notice (SCN) has been received by RCCPL Private Limited (RCCPL), a wholly owned material subsidiary of the Company, from the Joint Commissioner, Central Goods & Service Tax (CGST) & Central Excise, Nagpur-I Commissionerate, issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, alleging wrongful availment of Input Tax Credit (ITC) in contravention of Section 16(2) of the CGST Act, 2017 on account of a negative balance reflected in Table 8D of GSTR-9 for the financial years 2020-21 and 2022-23, involving an amount of ₹10,30,06,338/-, along with an equivalent penalty and applicable interest.There is no impact on the financial, operations or other activities of RCCPL. The aforesaid Demand-cum-Show Cause Notice has no merits and is not maintainable, being based merely on the differential Input Tax Credit reflected in Table 8D of GSTR-9. RCCPL has also received a favourable order in a similar matter and is in the process of submitting its reply within the prescribed time period.As described above.