Aditya Birla Real Estate Limited has received a significant demand from the Hon'ble Court of Revenue Board, Madhya Pradesh, for additional stamp duty and registration fees totaling ₹4.85 crore. The order, dated 16th March, 2026, was received by the company's advocates on 23rd March, 2026, and relates to the transfer of Century Yarn and Denim Units during FY2021-22.

Details of the Demand

The Revenue Board has alleged short payment of stamp duty on two key components of the business undertaking transfer:

Nature of Alleged Violations

The Hon'ble Court of Revenue Board has identified specific contraventions under the Indian Stamp Act, 1899:

• Alleged short payment of stamp duty on execution of agreements for transfer of undertakings
• Undervaluation of land in the transfer agreements
• Non-payment of stamp duty on plant and machineries

The violations pertain to the Century Yarn and Denim Units that were transferred to a buyer during the financial year 2021-22.

Company's Response and Impact Assessment

Aditya Birla Real Estate Limited has disclosed that it intends to contest the demand issued by the Revenue Board. In its regulatory filing under Regulation 30 of SEBI Listing Regulations, the company has stated that there is presently no material impact on its financials, operations, or other activities due to this order.

The company, formerly known as Century Textiles and Industries Limited, has provided the disclosure in compliance with SEBI Master Circular requirements and stock exchange listing obligations. The matter involves the valuation methodology applied during the business undertaking transfer and the corresponding stamp duty calculations under state regulations.

Aditya Birla Real Estate Limited has received a GST demand order from tax authorities regarding alleged ineligible Input Tax Credit availed during FY2019-20. The company disclosed this development to stock exchanges on 24th March, 2026, in compliance with regulatory requirements.

GST Demand Order Details

The Additional Commissioner (CGST & C. Ex.), Office of the Commissioner of CGST & Central Excise, Mumbai Central, Mumbai issued the order on 17th March, 2026, which was received by the company on 23rd March, 2026.

Financial Impact Breakdown

The order confirms a comprehensive demand structure covering multiple components of tax liability:

The total financial exposure includes the primary tax demand of ₹23,96,415, an equal penalty amount of ₹23,96,415, plus applicable interest charges.

Nature of Alleged Violation

The order addresses alleged contraventions related to Input Tax Credit availed by the company during FY2019-20. The tax authorities have determined that certain Input Tax Credit claimed by Aditya Birla Real Estate was ineligible under GST regulations, leading to the demand for recovery of the credited amount along with penalties.

Company's Response Strategy

Aditya Birla Real Estate has outlined its approach to address the GST demand order. The company plans to contest the additional demand by filing an appeal with the appropriate appellate authority. Management has assessed that the order is not expected to have any material impact on the company's financial, operational, or other business activities.

The disclosure was made pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015, and SEBI Master Circular dated 30th January 2026, ensuring transparency with stakeholders regarding regulatory developments.