Writ petition shared in High Court of Karnataka against GST appellate order for FY 2020-21

The Company has shared a writ petition in the Hon'ble High Court of Karnataka (e-shared 5th October 2026) challenging the GST appellate order in Form GST APL-04 dated 17th August 2026 for FY 2020-21, which related to a demand of tax.

Tue 6 Oct 2026

Appellate Order

Form GST APL-04 dated 17th August 2026

Financial Year

FY 2020-21

Writ Petition Update Date

e-shared 5th October 2026

What has been shared

• The Company has shared a Writ Petition before the Hon'ble High Court of Karnataka through the Quick E-update System (Acknowledgement No. B202602716, shared on 5th October 2026).
• The petition challenges the appellate order in Form GST APL-04 dated 17th August 2026, passed under the CGST/KGST Act, 2017 for Financial Year 2020-21.
• This disclosure updates the Company's earlier intimation dated 18th August 2026 on the subject 'Imposition of Penalty'.

What the order relates to

• A demand of tax, interest and penalty.
• The stated reasons are alleged short declaration of outward supplies in GSTR-3B vis-a-vis GSTR-1 (including export transactions).
• Alleged excess availment of Input Tax Credit in relation to Reverse Charge Mechanism (RCM) transactions.
• The proceedings were initiated under Sections 73 and 50 of the CGST/KGST Act, 2017.

Parties to the matter

• Petitioner: Balmer Lawrie & Company Limited
• Respondent: Joint Commissioner of Commercial Taxes (Appeals)

How to read this as an investor

• An appellate order (Form GST APL-04) is an order passed at the first appellate stage in a GST matter. The Company has now taken the matter to the High Court.
• The dispute therefore continues to be pending, and the demand referred to in the order remains a matter under challenge rather than a concluded liability.
• The Company has not indicated any change in its operations or business in this update; the disclosure is about the legal proceedings.
• Litigation outcomes can take time, and the eventual decision can go either way. Investors may want to follow subsequent disclosures on this matter.

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