Ambuja Cements has received an order regarding a penalty for a shortfall in Goods and Services Tax (GST) payments and excess input tax credit claims. The penalty was imposed by the Assistant Commissioner, Patna. The company plans to contest the order by filing an appeal with the appropriate authority. The penalty amount is Rs. 22,07,952, in addition to the original GST shortfall.
GST Penalty Order Received
Ambuja Cements has received an order from the Assistant Commissioner, Patna, related to Goods and Services Tax (GST). The order addresses a shortfall in GST payments and claims of excess Input Tax Credit (ITC). The company intends to challenge the order by filing an appeal with the appropriate authority within the stipulated timeframe.
Details of the Order
The order, issued under Section 73 of the CGST/SGST Act’ 2017, includes a penalty for the following:
- Short/Non-payment of GST amounting to Rs. 2,13,87,562
- Excess ITC utilized: Rs. 4,94,500
- ITC dropped (ISD): Rs. 9,694
- Applicable interest under Section 50
- Imposed penalty of Rs. 22,07,952
The order was received on November 25, 2025.
Company Response
Ambuja Cements will appeal the order before the appropriate authority. The company does not anticipate any material impact on its financial or operational activities as a result of this order.
Source: BSE
