Amara Raja Energy & Mobility’s GST appeal is rejected on a ₹1.89 crore input tax credit demand

Amara Raja Energy & Mobility Limited has told the exchanges that the Additional Commissioner, Office of the Commissioner of Central Goods & Services Tax (Appeals), Meerut, has upheld an order against it. The appellate order is dated 15 Oct 2026 and was received by the company on 16 Oct 2026, and it was issued under Section 107 of the CGST/UPGST Act, 2017.

The order upholds the original order passed by the Assistant Commissioner, Ghaziabad, on 15 Dec 2025. The alleged contravention is an excess claim of input tax credit, based on the difference between the credit shown in Table 7J and Table 8A of the company’s GSTR-9 annual return.

The amounts are tax of ₹1,89,16,214 (about ₹1.89 crore), a penalty of ₹18,91,621 (about ₹18.9 lakh), and interest as per Section 50 of the Act. The company says there is no material impact on its financial, operational or other activities, and that it will file an appeal before the GST Tribunal.

Inference

The appellate authority has upheld the earlier order, so the demand stands unless the company succeeds in a further appeal. The company says it will appeal to the GST Tribunal and does not expect a material impact.

The demand is small, at about ₹1.89 crore of tax plus a penalty of about ₹19 lakh and interest. The filing does not give a figure for the interest, since it depends on the period involved.