Amara Raja Energy & Mobility Limited has informed stock exchanges about receiving multiple tax orders from authorities across Tamil Nadu, Andhra Pradesh, and Rajasthan, involving a combined demand of approximately ₹25.11 crores. The company disclosed the latest development on December 31, 2025, adding to previous disclosures made on December 30, 2025, in compliance with SEBI listing regulations.
Latest GST Order from Rajasthan
The Deputy Commissioner, Circle-A, Jaipur-III, Rajasthan, issued Order No. ZD0812250933186 in DRC-07 under Section 74 and 122 of the CGST/RGST Act, 2017 read with Section 4 & 20 of IGST Act, 2017. The order was received by the company on December 31, 2025.
| Parameter |
Details |
| Authority |
Deputy Commissioner, Circle-A, Jaipur-III, Rajasthan |
| Order Number |
ZD0812250933186 |
| Violation |
Delay in raising tax invoices for scrap batteries |
| Tax Amount |
₹1,46,82,009 |
| Penalty |
₹4,40,46,027 |
| Interest |
₹1,89,39,791 |
| Total Demand |
₹7,76,67,827 |
The violation involved delay in raising tax invoices for scrap batteries transferred from Rajasthan to Head Office and shipped to the smelter. The company believes the order should not have been issued under Section 74, as it has voluntarily paid the applicable tax and interest, with no intention of evading tax.
Previous GST Order from Tamil Nadu
The Deputy Commercial Tax Officer, Erode, Tamil Nadu, had issued Order No ZD331225405255T under Section 129(3) of the CGST/TNGST Act, 2017. The order was uploaded in a temporary ID instead of the company's regular GSTIN ID on December 26, 2025.
| Parameter |
Details |
| Authority |
Deputy Commercial Tax Officer, Erode, Tamil Nadu |
| Order Type |
DRC-07 (MOV-09) under Section 129(3) |
| Violation |
Rule 138 of CGST/TNGST Rules |
| Penalty Paid |
₹28,43,770 |
| Receipt Date |
December 26, 2025 |
The violation involved goods being withheld due to a mismatch between the "Bill-to" address in the tax invoice and the registered place of business of the customer under GST.
Income Tax Demand from Andhra Pradesh
The Deputy Commissioner of Income Tax, Circle-1(1), Tirupati, Andhra Pradesh, issued Order No ITBA/GEA/M/170A/2025-26/1084169716(1) dated December 29, 2025, under Section 143(1) of the Income Tax Act, 1961.
| Component |
Amount |
| Total Demand |
₹15,26,97,878 |
| Interest Component |
₹1,79,38,720 |
| Principal Amount |
₹13,47,59,158 |
| Assessment Year |
2023-24 |
| Filing Date |
July 31, 2024 |
This demand arose pursuant to the scheme of arrangement approved by NCLT, for which the company had filed a return of income under Section 170A of the Act.
Consolidated Tax Orders Summary
| State |
Order Type |
Amount (₹ Crores) |
Status |
| Rajasthan |
GST Order |
7.77 |
Appeal to be filed |
| Andhra Pradesh |
Income Tax |
15.27 |
Appeal and rectification |
| Tamil Nadu |
GST Penalty |
0.28 |
Recovery from contractor |
| Total |
Combined Orders |
23.32 |
No material impact |
Company's Response and Impact Assessment
Amara Raja Energy & Mobility has stated that all orders will have no material impact on its financial, operational, or other activities. For the GST matters, the company emphasized that there is no intention of tax evasion and penalties will be recovered from contractors where applicable. The company is in the process of filing appeals against all orders, believing there are certain infirmities in the demands.
Regulatory Compliance
The disclosures were made pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with Circular no. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024. Company Secretary and Vice President-Legal Vikas Sabharwal signed the regulatory filings submitted to both NSE and BSE.
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