ASAstral532830Tax or GST

GST demand order received under WBGST Act; company says it will challenge it on merits

GST demand order received under section 74 of the WBGST Act from the Assistant Commissioner of Central Tax, Sankrail Division, Howrah.

By ScoutQuest · Tue 3 Nov 2026, 5:47 PM IST · 2 min read

Tax demand

Rs. 1,91,873/-

Interest

Rs. 1,18,487/-

Penalty

~Rs. 82.01 lakh

What the company told the exchanges

Astral has informed BSE and NSE that it received a demand order under section 74 of the West Bengal Goods and Services Tax Act, 2017. The order came from the Assistant Commissioner of Central Tax, Sankrail Division, CGST & C. Ex. Commissionerate, Howrah, and was received on 03rd November, 2026.

The amounts in the order

• Total tax: Rs. 1,91,873/-
• Interest applicable in point no. 3: Rs. 1,18,487/-, along with applicable interest on other points
• Penalty: ~Rs. 82.01 lakh

The penalty is the largest single component of the demand as set out in the update.

What the tax authority has alleged

• Short-payment of outward GST liability due to HSN classification.
• Irregular availment and utilization of input tax credit (ITC) falling under blocked or ineligible credit.
• Ineligible availment and utilization of ITC before the goods were physically received at the registered business premises.

In simple terms, the dispute is about how goods were classified for GST, and about input tax credit the authority says the company should not have used or claimed when it did.

What the company says it will do

Astral states it will challenge the order "based on strong merits" by update its reply/submissions before the relevant authorities. The company also states that there is no material impact on its financial, operational or other activities because of this intimation.

How to read this

A demand order is the tax authority's claim, and the company has said it will contest it. The amounts quantified in the update are modest next to the size of the penalty element, so the key things to track are the company's reply and any subsequent order. The company's own characterisation is that the impact is not material; that is the company's stated position, not an outcome of the case.

Nothing here is a view, opinion or recommendation of ScoutQuest, its parent, directors or employees. ScoutQuest is a technology company: this page was assembled automatically from public sources using artificial intelligence, and may contain errors or omissions. Confirm everything against the original source before you act on it. Any use of this page is at your own risk, and neither ScoutQuest nor its parent, directors or employees accepts liability for it.

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