Appellate Authority Confirms GST Demand of INR 1,59,27,495; Company Plans Further Appeal

The Additional Commissioner (Appeals), Chandigarh has confirmed the earlier GST order.

Thu 1 Oct 2026

Total GST Demand

INR 1,59,27,495/-

Tax Component

INR 83,35,460/-

Interest Component

INR 67,58,490/-

Penalty Component

INR 8,33,545/-

Appellate Authority

Additional Commissioner (Appeals), Chandigarh

What happened

The company had earlier informed exchanges about an order under Section 73 of the SGST Act, 2017 passed by the office of the Assistant Commissioner, Baddi, Himachal Pradesh. The Additional Commissioner (Appeals), Chandigarh has now confirmed that order. The order was received on 30th September 2026 at 10:58 AM.

The issue

• Demand raised on alleged excess Input Tax Credit claimed in 3B as compared to GSTR 2A.
• ITC reversal on exempted supply, considering expenses as common in nature.

Amount involved

• Potential impact: INR 1,59,27,495/-
• Tax: INR 83,35,460/-
• Interest: INR 67,58,490/-
• Penalty: INR 8,33,545/-

Next step

Based on the merits of the matter, prevailing law and the advice of the consultant, the company is planning to appeal against this order in line with Section 112 of the SGST Act, 2017, and reasonably expects a favourable order from the appellate authorities.

The company has stated there is no material impact on the financials, operations or other activities of the company.

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