AWL Agri Business Limited (formerly Adani Wilmar Ltd.) has disclosed receipt of a penalty order from the Office of the Joint Commissioner, Corporate Circle, Lucknow, Uttar Pradesh. The order, issued under Section 73 of the Uttar Pradesh Goods & Service Tax Act, 2017, imposes a penalty of ₹35,02,383/- The penalty is related to disallowance of Input Tax Credit (ITC) due to reconciliation differences with GSTR 2A and matters concerning eligibility under Section 17(5) of the CGST Act. The company received the order on December 23rd, 2025, which was dated December 23rd, 2025. AWL Agri Business Limited stated that it is taking appropriate steps to appeal the penalty order before the appropriate authority. The company does not foresee any material impact on its financial, operational, or other activities as a result of this penalty.