Sanofi India refund claim of ₹11.62L rejected by State GST
Sanofi India disclosed that the Deputy Commissioner of State GST, Ahmedabad, Gujarat, rejected its refund application of ₹11,62,853 for the period 2014-15 to 2017-18. The order, dated June 23, 2026, deemed the application non-maintainable as the claim pertains to a pre-deposit under the Central Excise Act, 1944, rather than tax under the CGST Act, 2017. The company stated it will file appeals before the Appellate Authorities and confirmed that the order has no material impact on its financial or operational activities.

*this image is generated using AI for illustrative purposes only.
Sanofi India reported that the Deputy Commissioner of State GST, Ahmedabad, Gujarat, rejected its refund application of ₹11,62,853 for the period 2014-15 to 2017-18. The order, received on June 23, 2026, stated that the refund claim arises from a debit of the Electronic Credit Ledger (ECL) towards mandatory pre-deposit under the Central Excise Act, 1944, and not as tax under the CGST Act, 2017. Consequently, the authority ruled that the application is not maintainable before State GST as the matter falls under the domain of Central GST.
Details of the Order
The rejection follows the company's filing of an appeal under the Central Excise Act, 1944, for the period 2014-15 to 2017-18 (till June 2017). During this process, the company had paid a mandatory pre-deposit of ₹11,62,853 by debiting its ECL. It subsequently filed an application for the refund of this amount before the State GST authorities.
The table below outlines the key details of the regulatory order:
| Detail | Description |
|---|---|
| Name of the authority | Deputy Commissioner, State GST, Ahmedabad, Gujarat |
| Nature of action | Rejection of refund application for INR 11,62,853 |
| Reason for rejection | Claim arises from Central Excise Act pre-deposit, not CGST Act tax; falls under Central GST domain |
| Date of order | June 23, 2026 |
Company Response and Impact
In response to the order, Sanofi India stated that it intends to file appeals before the relevant Appellate Authorities. Regarding the consequences of this regulatory action, the company confirmed that there is no material impact on its financial, operational, or other activities.
Historical Stock Returns for Sanofi
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -1.28% | +1.56% | +6.08% | -18.18% | -44.04% | -56.57% |
What is the likelihood of success for Sanofi India's appeal before the Appellate Authorities given the jurisdictional complexity?
Could this rejection set a precedent for other companies facing similar refund claims involving pre-GST transition periods?
How might this legal battle impact Sanofi India's future compliance strategies regarding the use of Electronic Credit Ledger?































