Amara Raja Energy & Mobility Ltd Receives Order from GST Department with Rs. 11,03,08,991 Tax and Penalty

Amara Raja Energy & Mobility Ltd has received an order from the Commissioner of Central Tax, Appeals-Il, Delhi under Section 107 of the CGST/DGST Act, 2017. The order, received on January 17, 2026, upholds the original order passed by the Additional Commissioner, Delhi South on January 28, 2025. The company is required to pay a tax and penalty of Rs. 11,03,08,991 each, and interest as per Section 50. The order pertains to excess ITC availed and utilized in GSTR-3B over GSTR-2A, supply of goods covered under warranty period, and claiming of ITC from non-filers of GSTR-3B. The company will file an appeal before the GST Tribunal once formed, and has already disclosed the liability under 'Contingent Liability' in its Financial Statements.