The GST Additional Commissioner issued an adverse appeal order against Bajaj Electricals Limited, confirming a demand of ₹3.62 crore along with penalties. The company informed the stock exchanges about this development on March 18, 2026, as required under SEBI regulations.
Details of GST Appeal Order
The appeal order against the company was given on March 13, 2026, by the Appellate Authority. The company received this order on March 18, 2026, at 3:41 PM. The order was made under section 107 of the CGST Act 2017 by the Office of the Commissioner (Appeals), Central Excise, Customs and Central Goods and Services Tax, Jaipur.
The Case Fact
Earlier, the company obtained an assessment order via the Additional Commissioner, Circle-I, Jaipur III, AC, Jaipur- III, Rajasthan, under section 73 of the GST Act, 2017. The same was communicated to exchanges via a letter on March 31, 2024. For the alleged disallowance of the ITC, the GST authority had charged the total demand because of the GSTR 2A mismatch.
After the initial assessment order, Bajaj Electricals had submitted a plea to the appellate authority. Now the appellate authority has denied and disposed of the appeal application, keeping the earlier demand in its entirety.
Company Response and Next Steps
At present, the management is computing the precise regulatory options available to contest the adverse appeal order. The company shows that such options comprise:
- Filing an appeal before the appropriate appellate authority
- Filing a writ petition before the Hon’ble High Court against the Appeal Order
Financial and Operational Impact
As per the company, the financial impact of the appeal order, if it materialises, shall be confined to the scope of the demand raised and penalty charged. Particularly, Bajaj Electricals mentioned that no impact is expected on the operational, financial, or other activities of the company because of the order or assessment.
Read Also: How GST Software Resolves GSTR-3B & 2A/2B ITC Mismatches
| Parameter: | Details |
|---|---|
| Appeal Order Date | March 13, 2026 |
| Total Demand Upheld | Rs. 3.62 crore |
| General Penalty | Rs. 32.89 lakh |
| Reason | Alleged disallowance of Input Tax Credit |
| Issue | Mismatch with GSTR 2A |
| For More | Click Here |
