Amara Raja Energy & Mobility Limited (ARE&M) has submitted a disclosure regarding an order passed by the Appellate Authority under the CGST/DGST Act, 2017. The Commissioner of Central Tax, Appeals-II, Delhi, vide an order dated January 14, 2026, upheld the original order passed by the Additional Commissioner, Delhi South, on January 28, 2025.

The company received this order on the late evening of Saturday, January 17, 2026, via post. The alleged violations include excess ITC availed and utilized, supply of goods under warranty, claiming ITC from non-filers of GSTR-3B, and payment of interest as per rule 37.

The financial implications detailed in the order are a tax demand of ₹11,03,08,991/- and a penalty of ₹11,03,08,991/-, along with applicable interest. ARE&M states that there is no material impact on its financial, operational, or other activities. The company intends to file an appeal before the GST Tribunal once formed, after paying the pre-deposit. The liability pertaining to the original order has already been disclosed in the financial statements under ‘Contingent Liability'.