CUCummins India500480Tax or GST

Order levying penalty of ~Rs. 5.19 crore under GST, along with matching tax demand; appeal being evaluated

Cummins India received a GST order from the Additional Commissioner, CGST & Central Excise, Jaipur: demand of ~Rs.

By ScoutQuest · Wed 28 Oct 2026, 5:35 PM IST · 1 min read

GST Demand

~Rs. 5.19 crore as Integrated Goods and Services Tax under Section 74 of the CGST Act, 2017

Penalty Levied

~Rs. 5.19 crore under Section 122(2)(b) of the CGST Act, 2017

Period Covered

assessment years 2020-21 to 2023-24

What the update says

Cummins India has received an order passed by the Additional Commissioner, Office of the Principal Commissioner, CGST & Central Excise Commissionerate, Jaipur.

• Demand: ~Rs. 5.19 crore as Integrated Goods and Services Tax under Section 74 of the Central Goods and Services Tax Act, 2017.
• Penalty: ~Rs. 5.19 crore as Integrated Goods and Services Tax under Section 122(2)(b) of the Central Goods and Services Tax Act, 2017, read with corresponding provisions of the State Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017.
• Period covered: assessment years 2020-21 to 2023-24.

Why the order was passed

The company states that the penalty has been imposed solely on account of an underlying adjustment made during the assessment proceedings.

What the company plans to do

The company is in the process of evaluating appropriate legal remedies, including update an appeal before the Appellate Authority. An appeal is being evaluated; the update does not say one has been shared.

Impact as stated by the company

The company states that the penalty levied neither has any material impact on the financials of the Company nor any impact on its operational or other activity.

Points a retail investor can note

• The demand and the penalty are two separate amounts, each of ~Rs. 5.19 crore.
• The order covers four assessment years, from 2020-21 to 2023-24.
• The company's own stated position is that the financial and operational impact is not material.
• The matter is at the stage of an order received, with the company weighing an appeal before the Appellate Authority.

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