Dalmia Bharat Subsidiary Wins CGST Appeal, Penalty Waived Off
Dalmia Cement (Bharat) Limited, a subsidiary of Dalmia Bharat Limited, had a penalty of ₹11,82,298 waived off by the CGST Appeals office in Patna. The penalty was related to input tax credit claimed for FY 2017-18. The waiver has no financial impact on the subsidiary.
The penalty amount is relatively small and has been waived off, indicating no significant financial impact on the company's overall financial position.
The company has successfully appealed a penalty, resulting in a favorable outcome with no financial impact.
Dalmia Bharat Limited has announced a significant development regarding a tax matter involving its wholly-owned subsidiary, Dalmia Cement (Bharat) Limited (DCBL). Previously, an order from the Assistant Commissioner of CGST, Gaya, Bihar, had imposed a penalty of ₹11,82,298/- on an erstwhile step-down subsidiary, Dalmia DSP Limited (now merged with DCBL). This penalty pertained to input tax credit claimed for FY 2017-18 under the Reverse Charge Mechanism, disputed due to delayed tax payment as per an NCLT-sanctioned Resolution Plan.
Following an appeal filed by DCBL, the Office of the Additional Commissioner of CGST (Appeals), Patna, Bihar, has now passed an order waiving off the entire penalty amount. The order was received on April 30, 2026, at 06:40 PM. This resolution will have no financial impact on DCBL.
The company had previously disclosed this matter on January 10, 2025. The details are in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
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Dalmia Bharat Limited filed this with the NSE as a statutory disclosure, categorised under litigation updates. It is a primary document, not a recommendation, and the desk marks it low impact, the band that almost never moves a portfolio on its own.
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See the model portfoliosA plain-language summary of a public exchange filing by Dalmia Bharat Limited. Read the original for the full detail.