General information about company | ||
| Scrip code | 504741 | |
| NSE Symbol | INDIANHUME | |
| MSEI Symbol | NOTLISTED | |
| ISIN | INE323C01030 | |
| Name of the entity | THE INDIAN HUME PIPE COMPANY LIMITED | |
| Date of start of financial year | 01-04-2025 | |
| Date of end of financial year | 31-03-2026 | |
| Reporting Quarter Type | Half Yearly | |
| Date of Quarter Ending | 30-09-2025 | |
| Type of company | Equity | |
| Whether Annexure I (Part A) of the SEBI Circular dated December 31, 2024 related to Compliance Report on Corporate Governance is applicable to the entity? | Yes | |
| Whether Annexure I (Part B) of the SEBI Circular dated December 31, 2024 related to Investor Grievance Redressal Report is Applicable to the entity? | Yes | |
| Whether Annexure I (Part C) of the SEBI Circular dated December 31, 2024 related to Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies is Applicable to the entity? | No | This disclosure is not applicable as there were no acquisition of shares or voting rights in unlisted companies during the quarter ended under review |
| Whether Annexure I (Part D) of the SEBI Circular dated December 31, 2024 related to Disclosure of Imposition of Fine or Penalty is Applicable to the entity? | No | This disclosure is not applicable as there were no imposition of fine or penalty during the quarter ended under review. |
| Whether Annexure I (Part E) of the SEBI Circular dated December 31, 2024 related to Disclosure of Updates to Ongoing Tax Litigations or Disputes is Applicable to the entity? | Yes | |
| Whether Annexure I (Part F) of the SEBI Circular dated December 31, 2024 related to Disclosure Of Loans / Guarantees / Comfort Letters / Securities Etc. is Applicable to the entity? | No | During the quarter the Company has not given any Loans/Guarantees/Comfort letters/Securities or any other form of debt advanced directly or indirectly to Promoters or Promoters Group or Directors or KMPS or any other entity controlled by them. |
| Risk management committee | Applicable | |
| Market Capitalisation as per immediate previous Financial Year | Top 2000 listed entities | |
| Is SCORE ID Available ? | Yes | |
| SCORE Registration ID | i00082 | |
| Reason For No SCORE ID | ||
| Type of Submission | Original | |
| Remarks (website dissemination) | ||
| Remarks for Exchange (not for Website Dissemination) | ||
Annexure I | |||||||||||||||||||||||||
Annexure I to be submitted by listed entity on quarterly basis | |||||||||||||||||||||||||
I. Composition of Board of Directors | |||||||||||||||||||||||||
| Disclosure of notes on composition of board of directors explanatory | |||||||||||||||||||||||||
| Whether the listed entity has a Regular Chairperson | Yes | ||||||||||||||||||||||||
| Whether Chairperson is related to MD or CEO | Yes | ||||||||||||||||||||||||
| Sr | Title (Mr / Ms) | Name of the Director | PAN | DIN | Category 1 of directors | Category 2 of directors | Category 3 of directors | Date of Birth | |||||||||||||||||
| 1 | Mr | RAJAS RATANCHAND DOSHI | 00050594 | Executive Director | Chairperson related to Promoter | CEO-MD | 01-09-1951 | ||||||||||||||||||
| 2 | Mr | MAYUR RAJAS DOSHI | 00250358 | Executive Director | Not Applicable | 12-03-1979 | |||||||||||||||||||
| 3 | Ms | JYOTI RAJAS DOSHI | 00095732 | Non-Executive - Non Independent Director | Not Applicable | 19-08-1953 | |||||||||||||||||||
| 4 | Ms | ANIMA BHUPENDRA KAPADIA | 00095831 | Non-Executive - Non Independent Director | Not Applicable | 04-07-1951 | |||||||||||||||||||
| 5 | Ms | SUCHETA NILESH SHAH | 00322403 | Non-Executive - Independent Director | Not Applicable | 31-08-1966 | |||||||||||||||||||
| 6 | Mr | NANDAN SURAJRATAN DAMANI | 00058396 | Non-Executive - Independent Director | Not Applicable | 01-12-1952 | |||||||||||||||||||
| 7 | Mr | ASHISH GIRDHARILAL VAID | 00086718 | Non-Executive - Independent Director | Not Applicable | 26-10-1965 | |||||||||||||||||||
| 8 | Mr | ROHIT RAJGOPAL DHOOT | 00016856 | Non-Executive - Independent Director | Not Applicable | 29-09-1968 | |||||||||||||||||||
I. Composition of Board of Directors | |||||||||||||||||||||||||
Disqualification of Directors under section 164 of the Companies Act, 2013 | |||||||||||||||||||||||||
| Sr | Whether the director is disqualified? | Start Date of disqualification | End Date of disqualification | Details of disqualification | Current status | ||||||||||||||||||||
| 1 | No | Active | |||||||||||||||||||||||
| 2 | No | Active | |||||||||||||||||||||||
| 3 | No | Active | |||||||||||||||||||||||
| 4 | No | Active | |||||||||||||||||||||||
| 5 | No | Active | |||||||||||||||||||||||
| 6 | No | Active | |||||||||||||||||||||||
| 7 | No | Active | |||||||||||||||||||||||
| 8 | No | Active | |||||||||||||||||||||||
I. Composition of Board of Directors | |||||||||||||||||||||||||||
| Sr | Whether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations] | Date of passing special resolution | Initial Date of appointment | Date of Re-appointment | Date of cessation | Tenure of director (in months) | No of Directorship in listed entities including this listed entity (Refer Regulation 17A of Listing Regulations) | No of Independent Directorship in listed entities including this listed entity [with reference to proviso to regulation 17A(1) & reg. 17A(2)] | Number of memberships in Audit/ Stakeholder Committee(s) including this listed entity (Refer Regulation 26(1) of Listing Regulations) | No of post of Chairperson in Audit/ Stakeholder Committee held in listed entities including this listed entity (Refer Regulation 26(1) of Listing Regulations) | Reason for Cessation | Notes for not providing PAN | Notes for not providing DIN | ||||||||||||||
| 1 | NA | 30-06-1988 | 01-07-2023 | 1 | 0 | 2 | 1 | ||||||||||||||||||||
| 2 | NA | 28-05-2012 | 01-07-2024 | 1 | 0 | 1 | 0 | ||||||||||||||||||||
| 3 | NA | 27-05-1996 | 01-08-2024 | 1 | 0 | 0 | 0 | ||||||||||||||||||||
| 4 | Yes | 01-08-2025 | 27-07-2001 | 03-08-2023 | 1 | 0 | 1 | 1 | |||||||||||||||||||
| 5 | NA | 12-02-2020 | 12-02-2023 | 67.19 | 2 | 2 | 9 | 3 | |||||||||||||||||||
| 6 | NA | 01-08-2023 | 01-08-2023 | 26 | 3 | 2 | 4 | 2 | |||||||||||||||||||
| 7 | NA | 25-07-2024 | 25-07-2024 | 14.06 | 1 | 1 | 1 | 0 | |||||||||||||||||||
| 8 | NA | 25-07-2024 | 25-07-2024 | 14.06 | 5 | 3 | 6 | 1 | |||||||||||||||||||
Audit Committee Details | |||||||
| Whether the Audit Committee has a Regular Chairperson | Yes | ||||||
| Sr | DIN Number | Name of Committee members | Category 1 of directors | Category 2 of directors | Date of Appointment | Date of Cessation | Remarks |
| 1 | 00058396 | NANDAN SURAJRATAN DAMANI | Non-Executive - Independent Director | Chairperson | 04-08-2023 | ||
| 2 | 00322403 | SUCHETA NILESH SHAH | Non-Executive - Independent Director | Member | 04-08-2023 | ||
| 3 | 00086718 | ASHISH GIRDHARILAL VAID | Non-Executive - Independent Director | Member | 25-07-2024 | ||
| 4 | 00016856 | ROHIT RAJGOPAL DHOOT | Non-Executive - Independent Director | Member | 25-07-2024 | ||
Nomination and remuneration committee | |||||||
| Whether the Nomination and remuneration committee has a Regular Chairperson | Yes | ||||||
| Sr | DIN Number | Name of Committee members | Category 1 of directors | Category 2 of directors | Date of Appointment | Date of Cessation | Remarks |
| 1 | 00322403 | SUCHETA NILESH SHAH | Non-Executive - Independent Director | Chairperson | 25-07-2024 | ||
| 2 | 00086718 | ASHISH GIRDHARILAL VAID | Non-Executive - Independent Director | Member | 25-07-2024 | ||
| 3 | 00050594 | RAJAS RATANCHAND DOSHI | Executive Director | Member | 16-03-2020 | ||
Stakeholders Relationship Committee | |||||||
| Whether the Stakeholders Relationship Committee has a Regular Chairperson | Yes | ||||||
| Sr | DIN Number | Name of Committee members | Category 1 of directors | Category 2 of directors | Date of Appointment | Date of Cessation | Remarks |
| 1 | 00095831 | ANIMA BHUPENDRA KAPADIA | Non-Executive - Non Independent Director | Chairperson | 25-10-2001 | ||
| 2 | 00050594 | RAJAS RATANCHAND DOSHI | Executive Director | Member | 25-10-2001 | ||
| 3 | 00322403 | SUCHETA NILESH SHAH | Non-Executive - Independent Director | Member | 16-03-2020 | ||
Risk Management Committee | |||||||
| Whether the Risk Management Committee has a Regular Chairperson | Yes | ||||||
| Sr | DIN Number | Name of Committee members | Category 1 of directors | Category 2 of directors | Date of Appointment | Date of Cessation | Remarks |
| 1 | 00050594 | RAJAS RATANCHAND DOSHI | Executive Director | Chairperson | 12-11-2014 | ||
| 2 | 00250358 | MAYUR RAJAS DOSHI | Executive Director | Member | 12-11-2014 | ||
| 3 | 00058396 | NANDAN SURAJRATAN DAMANI | Non-Executive - Independent Director | Member | 25-07-2024 | ||
Corporate Social Responsibility Committee | |||||||
| Whether the Corporate Social Responsibility Committee has a Regular Chairperson | Yes | ||||||
| Sr | DIN Number | Name of Committee members | Category 1 of directors | Category 2 of directors | Date of Appointment | Date of Cessation | Remarks |
| 1 | 00050594 | RAJAS RATANCHAND DOSHI | Executive Director | Chairperson | 27-05-2014 | ||
| 2 | 00095732 | JYOTI RAJAS DOSHI | Non-Executive - Non Independent Director | Member | 27-05-2014 | ||
| 3 | 00058396 | NANDAN SURAJRATAN DAMANI | Non-Executive - Independent Director | Member | 04-08-2023 | ||
Other Committee | ||||||
| Sr | DIN Number | Name of Committee members | Name of other committee | Category 1 of directors | Category 2 of directors | Remarks |
Annexure 1 | ||||||||
Annexure 1 | ||||||||
III. Meeting of Board of Directors | ||||||||
| Disclosure of notes on meeting of board of directors explanatory | ||||||||
| Sr. No. | Date(s) of meeting (if any) in the previous quarter | Date(s) of meeting (if any) in the current quarter | Maximum gap between any two consecutive (in number of days) | Notes for not providing Date | Whether requirement of Quorum met (Yes/No) | Total Number of Directors as on date of the meeting | Number of Directors present* (All directors including Independent Director) | No. of Independent Directors attending the meeting* |
| 1 | 14-05-2025 | Yes | 8 | 8 | 4 | |||
| 2 | 12-06-2025 | 28 | Yes | 8 | 8 | 4 | ||
| 3 | 12-08-2025 | 60 | Yes | 8 | 8 | 4 | ||
Annexure 1 | ||||||||||
IV. Meeting of Committees | ||||||||||
| Disclosure of notes on meeting of committees explanatory | ||||||||||
| Sr | Name of Committee | Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order) | Maximum gap between any two consecutive (in number of days) | Name of other committee | Reason for not providing date | Whether requirement of Quorum met (Yes/No) | Total Number of Directors in the Committee as on date of the meeting | Number of Directors Present (All Directors including Independent Director) | No. of Independent Directors attending the meeting* | No. of members attending the meeting (other than Board of Directors) |
| 1 | Audit Committee | 14-05-2025 | Yes | 4 | 4 | 4 | 0 | |||
| 2 | Audit Committee | 12-06-2025 | 28 | Yes | 4 | 4 | 4 | 0 | ||
| 3 | Audit Committee | 12-08-2025 | 60 | Yes | 4 | 4 | 4 | 0 | ||
Annexure 1 | ||
V. Affirmations | ||
| Sr | Subject | Compliance status (Yes/No) |
| 1 | The composition of Board of Directors is in terms of SEBI (Listing obligations and disclosure requirements) Regulations, 2015 | Yes |
| 2 | The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit Committee | Yes |
| 3 | The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committee | Yes |
| 4 | The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committee | Yes |
| 5 | The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. d. Risk management committee (applicable to the top 1000 listed entities) | Yes |
| 6 | The committee members have been made aware of their powers, role and responsibilities as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015. | Yes |
| 7 | The meetings of the board of directors and the above committees have been conducted in the manner as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015. | Yes |
| 8 | This report and/or the report submitted in the previous quarter has been placed before Board of Directors. | Yes |
Annexure 1 | ||
| Sr | Subject | Compliance status |
| 1 | Name of signatory | Niraj R. Oza |
| 2 | Designation | Company Secretary and Compliance Officer |
Affirmations on Compliance Requirements for AGM (applicable only for the first half-year filing i.e., 2nd quarter) | ||||
I. Affirmations | ||||
| Sr | Particulars | Regulation Number | Compliance status (Yes/No/NA) | If status is “No” details of non-compliance may be given here. |
| 1 | Copy of the annual report including balance sheet, profit and loss account, directors report, corporate governance report, BRSR & BRSR core, if applicable, displayed on website | 46(2) | Yes | |
| 2 | Presence of Chairperson of Audit Committee at the Annual General Meeting | 18(1)(d) | Yes | |
| 3 | Presence of Chairperson of the nomination and remuneration committee at the annual general meeting | 19(3) | Yes | |
| 4 | Presence of Chairperson of the Stakeholder Relationship committee at the annual general meeting | 20(3) | Yes | |
| 5 | Disclosure of the Secretarial Audit Report of the listed entity and the material subsidiaries in the Annual Report | 24A(1) | Yes | |
| 6 | Compliance with the conditions laid down for Secretarial Auditor or the person signing the Secretarial Compliance Report | 24A(1A), 24A(1B), 24A(1C) | Yes | |
| 7 | Submission of Annual Secretarial Compliance Report | 24A(2) | Yes | |
| 8 | Whether “Corporate Governance Report” disclosed in Annual Report | 34(3) read with para C of Schedule V | Yes | |
| Any other information to be provided | ||||
Annexure III | ||
| 1 | Name of signatory | Niraj R. Oza |
| 2 | Designation | Company Secretary and Compliance Officer |
Details of Cyber security incidence | ||
| Whether as per Regulation 27(2)(ba) of SEBI (LODR) Regulations, 2015 there has been cyber security incidents or breaches or loss of data or documents during the quarter | No | |
| Number of cyber security incidence or breaches or loss of data event occurred during the quarter | ||
| Sr. | Date of the event | Brief details of the event |
Signatory Details | |
| Name of signatory | Niraj R. Oza |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Mumbai |
| Date | 14-10-2025 |
Investor Grievance Details | |
| No. of investor complaints pending at the beginning of Quarter | 0 |
| No. of investor complaints received during the Quarter | 0 |
| No. of investor complaints disposed off during the Quarter | 0 |
| No. of investor complaints those remaining unresolved at the end of the Quarter | 0 |
Disclosure of Updates to Ongoing Tax Litigations or Disputes The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below: | ||||
| Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes | ||||
| Sr. No. | Name of the opposing party | Date of initiation of the litigation / dispute | Status of the litigation / dispute as per last disclosure | Current status of the litigation / dispute |
| 1 | Joint Commissioner (Corpoarte Circle), State Tax, Jhansi Zone, Uttar Pradesh (Assessment Period 2017-2018) (CGST & UPGST Acts) | 23-01-2025 | The company representative attended the hearing in this matter scheduled on 4th May 2025 & 15th May 2025 and made oral and written submissions on the issues involved in appeal. The Company is in receipt of order dated 22nd May 2025 pased by Additional Commissioner, Grade II, Appeals-1, State Tax, Jhansi allowing fully the appeal of the Comapny resulting in CGST relief of Rs. 14,12,962/-, CGST Interest of Rs. 18,65,100/- and CGST Penalty of Rs. 14,12,962/-. The Comapny has also received refund sanction order of Rs. 1,41,297/- being pre-deposit amount paid while filing appeal, vide order dated 26th June 2025 passed by Joint Commissioner, Corporate Circle, Jhansi, Uttar Pradesh. | With the receipt of refund order, the matter stands concluded in favour of the Company. |
| 2 | The Joint Commissioner of Central Goods & Services Act (CGST) & Central excise, Bhopal (Financial Year 2020-2021 & 2021-2022) | 14-01-2025 | Company has filed appeal before Commissioner, Appeals, Bhopal on 4th April 2025 challenging the interest and penalty imposed in Order in Original. The appeal is pending adjudication as on 30th June, 2025. | The appeal filed by the Company is pending adjudication as on 30th September 2025. |
| 3 | Commissioner, Commercial Tax, Chhattisgarh. (VAT Financial Year 2016-2017) | 21-03-2025 | Company representative attended the hearing before the Hon. Commissioner, Commercial Tax, Chhattisgarh at Raipur on 23rd April 2025 and explained the issues involved. The Commissioner & his associates officials part heard the matter and adjourned the hearing. The next date of hearing will be communicated by the office of the Commissioner. | The matter is pending adjudication as on September 30, 2025. |
| 4 | Commissioner, Commercial Tax, Chhattisgarh (VAT Financial Year 2017-2018) | 21-03-2025 | Company representative attended the hearing before the Hon. Commissioner, Commercial Tax, Chhattisgarh at Raipur on 23rd April 2025 and explained the issues involved. The Commissioner & his associates officials part heard the matter and adjourned the hearing. The next date of hearing will be communicated by the office of the Commissioner. | The matter is pending adjudication as on September 30, 2025. |
| 5 | Excise & Taxation Authority, Faridabad, Haryana (FY 2014-2015) | 31-03-2018 | Company had filed appeal on 15/05/2019 before the Joint Taxation & Excise Commissioner, (Appeals) Faridabad, challenging the order dated 31/03/2018 passed by Excise & Taxation Officer, Faridabad, Haryana under Haryana Value Added Tax Act for the financial Year 2014-2015, disallowing deduction of Rs. 3,98,68,350/- while arriving at the taxable turnover. The Joint Taxation & Excise Commissioner (Appeals) vide his order dated 26th May 2025 remanded the matter back to the files of the Assessing Authority. The remind proceeding is pending. | The matter is pending adjudication as on September 30, 2025. |
| 6 | Excise & Taxation Authority, Faridabad, Haryana (FY 2015-2016) | 27-03-2019 | Company had filed appeal on 15/05/2019 before the Joint Taxation & Excise Commissioner, (Appeals) Faridabad, challenging the order dated 31/03/2018 passed by Excise & Taxation Officer, Faridabad, Haryana under Haryana Value Added Tax Act for the financial Year 2015-2016, disallowing deduction of Rs. 1,48,79,725/- while arriving at the taxable turnover. The Joint Taxation & Excise Commissioner (Appeals) vide his order dated 26th May 2025 remanded the matter back to the files of the Assessing Authority. The remind proceeding is pending. | The matter is pending adjudication as on September 30, 2025. |
| 7 | Excise & Taxation Authority, Faridabad, Haryana (FY 2016-2017) | 05-03-2020 | Company had filed appeal on 05/03/2020 before the Joint Taxation & Excise Commissioner, (Appeals) Faridabad, challenging the order dated 31/03/2018 passed by Excise & Taxation Officer, Faridabad, Haryana under Haryana Value Added Tax Act for the financial Year 2016-2017, disallowing deduction of Rs. 1,91,01,689/- while arriving at the taxable turnover. The Joint Taxation & Excise Commissioner (Appeals) vide his order dated 26th May 2025 remanded the matter back to the files of the Assessing Authority. The remind proceeding is pending. | The matter is pending adjudication as on September 30, 2025. |
| 8 | Commercial Tax Officer, Corporate Circle, Jhansi, Uttar Pradesh (UP VAT Act 2010-2011) | 20-04-2023 | During the quarter, Company is in receipt of order passed by Commercial Tax Officer, Corporate Circle, Jhansi under UPVAT Act allowing the input tax credit amounting to Rs. 1,87,950/- in respect of capital goods purchased in FY 2009-2010 and pertaing to the current year, in the remand proceedings concluded on 24th March 2025. | With the receipt of remand order, the matter stands concluded in favour of the Company. |
| 9 | Commercial Tax Officer, Corporate Circle, Jhansi, Uttar Pradesh (UP Entry Tax Act 2011-2012) | 13-03-2024 | During the quarter, Company is in receipt of order passed by Commercial Tax Officer, Corporate Circle, Jhansi under UP Entry Tax Act holding that no entry tax is payable on HR Coils as held in the original assessment order dated 13.03.2024 and allowing refund of Rs. 2,72,296/- paid by the Company under protest, in the remand proceedings concluded on 8th May 2025. | With the receipt of remand order, the matter stands concluded in favour of the Company. |
| 10 | Commercial Tax Officer, Corporate Circle, Jhansi, Uttar Pradesh (UP Entry Tax Act 2012-2013) | 13-03-2024 | During the quarter, Company is in receipt of order passed by Commercial Tax Officer, Corporate Circle, Jhansi under UP Entry Tax Act holding that no entry tax is payable on the goods purchased within the local area in the remand proceedings concluded on 17th April 2025. | With the receipt of remand order, the matter stands concluded in favour of the Company. |
| 11 | Deputy Commissioner of State Tax, Pune VAT E 102 (Assessment Period 2013-2014) | 02-06-2018 | The remand proceeding is ongoing and pending as on 30th June, 2025. | The remand proceeding is ongoing and pending as on 30th September 2025. |
| 12 | Deputy Commissioner of State Tax, Pune VAT E 102 (Assessment Period 2014-2015) | 25-11-2020 | The remand proceeding is ongoing and pending as on 30th June, 2025. | The remand proceeding is ongoing and pending as on 30th September 2025. |
| 13 | Commissioner of Income Tax, Appeals, NAFAC (Assessment Year 2022-2023) | 27-03-2024 | Being aggrived by the order passed by the Income Tax Officer, NAFAC, Delhi, the Company had filed appeal before Commissioner of Income Tax, Appeals, NAFAC, Delhi on 22/04/2024 challenging the additions made amounting to Rs. 302.72 Crores. In response to hearing notice dated 4th June 2025, Company has submitted detailed response on 19th June 2025. The appeal proceeding is pending as on 30th June 2025. | The Company is in receipt of order dated 30th August 2025 passed by the learned Commissioner of Income Tax (Appeals) NAFAC, Delhi deciding all the grounds in appeal in favour of the Company. The first appeal proceedings stands concluded with the receipt of this order. |
| 14 | Commissioner of Income Tax, Appeals, NAFAC (Assessment Year 2023-2024) | 25-03-2025 | In response to the hearing notice dated 4th June 2025, Company has submitted detailed response. The appeal proceeding is pending adjudication as on 30/06/2025. | The Company is in receipt of order dated 30th August 2025 passed by the learned Commissioner of Income Tax (Appeals) NAFAC, Delhi deciding majority of the grounds in appeal in favour of the Company resulting in substantial reduction in the tax demanded in the original assessment passed under section 143(3) of the Income Tax Act. The first appeal proceedings stands concluded with the receipt of this order. |
| 15 | The Joint Commissioner of Central Goods & Services Act (CGST) & Central excise, Bhopal (2017-2018-2019-2020) | 30-11-2023 | The Commissioner Appeals, Bhopal heard the matter on 13th June, 2025 and passed the final order dated 26th June 2025 granting partial relief of Rs. 10,10,851/- in respect of penalty imposed by the adjudicating authority. Company intends to file an appeal, against the balance demand of tax, interest and penalty, before the Hon. GST Appellate Tribunal (GSTAT) as and when constituted and within the time allowed by the Government in this regard. | Company intends to file an appeal, against the balance demand of tax, interest and penalty, before the Hon. GST Appellate Tribunal (GSTAT) as and when the said Appellate Tribunal becomes operational and within the time allowed by the Government i.e. 30th June 2026. |
| 16 | Assistant Commissioner (CT), LTU, Secunderabad Division, Hyderabad, Telanagana (Assessment Period April 2015 to June 2017) | 24-06-2022 | The remand proceeding has not yet initiated by the Assessing Authority and pending as on 30th June 2025. | The remand proceeding is ongoing and pending as on 30th September 2025. |
| 17 | Additional Commissioner (ST)Appellate Authority, Tirupati. (APGST Act 2017) (Assessment Period 2018-2019 & 2019-2020) | 31-03-2023 | Comapny intends to file appeal before the GST Appellate Tribunal as and when constituted and within the time allowed by the Government in this regard. | Company intends to file an appeal, against the balance demand of tax, interest and penalty, before the Hon. GST Appellate Tribunal (GSTAT) as and when the said Appellate Tribunal becomes operational and within the time allowed by the Government i.e. 30th June 2026. |
| 18 | Assessment Unit, Income Tax Department, NAFAC Delhi (AY 2016-2017) | 27-03-2024 | NA | The Company is in receipt of notice fixing the hearing on 30/07/2025. Company has submitted detailed written submission in response to the said hearing. The appeal is pending adjudication. |
| 19 | Assessment Unit, Income Tax Department, NAFAC Delhi (AY 2018-2019) | 13-04-2021 | NA | The Company is in receipt of notice fixing the hearing on 30/07/2025. Company has submitted detailed written submission in response to the said hearing. The appeal is pending adjudication. |
| 20 | Assessment Unit, Income Tax Department, NAFAC Delhi (AY 2020-2021) | 19-09-2022 | NA | The Company is in receipt of notice fixing the hearing on 30/07/2025. Company has submitted detailed written submission in response to the said hearing. The appeal is pending adjudication. |
| 21 | AP VAT Department | 31-01-2009 | NA | The Hon High Court of Telangana vide its order dated 25th August 2025, dismissed the Tax Revision Case No 80 of 2009 filed by the Andhra Pradesh VAT Department. The AP state VAT department had challenged the order of the Hon. Sales Tax Tribunal dated 17th November 2008 wherein the Hon. Tribunal had held that Joint Commissioner (AP VAT Department) cannot make second time revision of the assessment order unless there is material dehors the record. The alleged escaped turnover was Rs. 2.87 Crores as per AP VAT Department. The high Court proceedings stands concluded in favour of the Company with the receipt of this order. |