Amara Raja’s GST Appeal Fails: Tax demand over issues like GSTR-3B-2A Mismatch, RCM Self-Invoice Default

Amara Raja Energy & Mobility Ltd, one of the largest manufacturers of energy storage products for both industrial and automotive applications in India, has informed the stock exchanges, NSE and BSE, about the receipt of the Appellate Authority Order issued by the Office of the Joint Commissioner (Appeals), Patiala, on June 16, 2025. The company has disclosed this under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The order passed is the upholding of the original order passed dated February 22, 2023, by the Deputy Commissioner of State Tax, Punjab, under Section 73 CGST/PGST Act, 2017, by the Joint Commissioner (Appeals), Patiala, CGST/PGST Act, 2017.

The order has been issued due to the following reasons:

• Excess Input Tax Credit was claimed beyond GSTR-2A, for which the authority has taxed the company Rs 1,80,981 and levied a penalty of Rs 18,098 along with Interest of Rs 1,57,885.

• Short payment of GST for July 2017, for which the company has been charged Rs 1,30,83,751 in interest.

• Supply or exchange of goods during the warranty period without GST reversal, resulting in a tax of Rs 2,14,60,329, a penalty of Rs 21,46,033, and interest of Rs 1,89,33,302.

• Non-levy of GST on permanent disposal of business assets, with a tax of Rs 49,28,272, a penalty of Rs 4,92,827, and interest of Rs 43,47,951.

• Penalty of Rs 20,000 under Section 122 of the PGST Act, 2017 for not maintaining books of accounts.

• Penalty of Rs 50,000 for not issuing self-invoices for supplies made under the Reverse Charge Mechanism.

The company has been informed that the above order will not affect its operations. The company is planning to challenge the orders by filing an appeal to the appellate authority.