GST appeal disallowed; ITC demand of INR 3,25,15,502 plus penalty upheld
The Commissioner (Appeals), CGST & Central Excise, Vadodara has disallowed the company's appeal and upheld the earlier Order-in-Original of December 15, 2025.
By ScoutQuest · · 1 min read
- Tax Demand Upheld
- INR 3,25,15,502
- Penalty Amount
- INR 32,51,549
- Issue
- Alleged excess claim of Input Tax Credit for FY 2021-22 (GSTR-3B vs GSTR-2A/2B)
- Appellate Order Date
- September 28, 2026
- Original Order Date
- December 15, 2025
What happened
The company received an Order-in-Appeal dated September 28, 2026 from the Commissioner (Appeals), CGST & Central Excise (Appeals), Vadodara. The appellate authority disallowed the company's appeal and upheld the Order-in-Original dated December 15, 2025.
Amounts upheld
- Tax demand: INR 3,25,15,502
- Penalty: INR 32,51,549
- Applicable interest, as confirmed in the original order
The underlying issue
The dispute relates to alleged excess availment of Input Tax Credit in Form GSTR-3B compared with ITC reflected in Form GSTR-2A/2B, under the heads "All Other ITC" and "Import of Goods", for Financial Year 2021-22. The appellate authority held that the company had not satisfactorily substantiated or reconciled the disputed differences with corroborative documentary evidence, and upheld the demand under Section 73(9) of the CGST Act, 2017, with consequential interest and penalty.
Company's position
The company states there is no material impact on its financials, operations or other routine business activities, and that the impact will be limited to the extent of the liability under the order. It is evaluating the order and appropriate legal remedy.
How to read it
This is a continuation of an earlier disclosure made on December 16, 2025. An appeal at the first appellate level has gone against the company; further legal options are being assessed.
Also from Schneider Electric Infrastructure
GST appellate authority rejects appeal, upholds INR 5,04,071 demand and equal penalty
18 Oct 2026
More numbers
- Tax demand upheldINR 3,25,15,502
- Penalty upheldINR 32,51,549
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