AWL Agri Business Limited Receives ₹1.77 Lakh GST Penalty from Maharashtra Tax Authorities

AWL Agri Business Limited has received a penalty order of ₹1,76,763 from Maharashtra tax authorities for alleged GST violations. The company disclosed this regulatory action in a filing to the stock exchanges on December 31, 2025, pursuant to SEBI listing regulations.

Penalty Details and Authority

The penalty was imposed by the Office of the Deputy Commissioner of State Tax, Nagpur, Maharashtra, under Section 73 of both the Central Goods and Service Tax Act 2017 and Maharashtra Goods & Service Tax Act 2017. The company received the order dated December 30, 2025, on the same day it was issued.

Parameter:	Details
Penalty Amount:	₹1,76,763
Issuing Authority:	Office of the Deputy Commissioner of State Tax, Nagpur, Maharashtra
Legal Provision:	Section 73 of CGST Act 2017 and MGST Act 2017
Order Date:	December 30, 2025
Receipt Date:	December 30, 2025

Nature of Violation

The penalty relates to a demand order issued under Section 73 regarding input tax credit reversal under sections 42 and 43 of the CGST and MGST Acts, 2017. The tax authorities identified contraventions related to the company's input tax credit claims and processing.

Company's Response and Impact Assessment

AWL Agri Business Limited has announced its intention to challenge the penalty order through appropriate legal channels. The company stated it is taking appropriate steps to appeal against the penalty before the relevant authority.

Regarding the financial impact, the company has assessed that it does not foresee any material impact on its financial, operational, or other activities due to this penalty. The relatively modest penalty amount of ₹1.77 lakh appears manageable for the large-cap FMCG company.

Regulatory Compliance

The disclosure was made in compliance with Regulation 30 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and SEBI Circular No. SEBI/HO/CFO/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023. The company secretary Darshil Lakhia signed the regulatory filing, ensuring proper corporate governance protocols were followed in disclosing this material information to investors and stakeholders.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-2.14%	-6.88%	-11.02%	-15.30%	-31.63%	-16.88%

AWL Agri Business Limited (formerly Adani Wilmar Limited) has received a penalty order of ₹1,29,830.00 from the Central Goods and Service Tax (CGST) authority. The company disclosed this development on December 30, 2025, in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Penalty Details and Authority

The penalty order was issued by the Office of the Assistant Commissioner, Division Kirti Nagar, CGST Delhi West Commissionerate. The Superintendent of CGST & CX, Delhi West Commissionerate, imposed the penalty under Section 74 of both the Central Goods and Service Tax Act 2017 and the Delhi Goods & Service Tax Act 2017.

Parameter:	Details
Penalty Amount:	₹1,29,830.00
Issuing Authority:	Office of the Assistant Commissioner, Division Kirti Nagar
Commissionerate:	CGST Delhi West
Legal Framework:	Section 74 of CGST Act 2017 and DGST Act 2017
Order Date:	December 29, 2025
Receipt Date:	December 30, 2025

Nature of Violation

The penalty stems from a demand order that disallowed Input Tax Credit (ITC) under Section 16 of the tax regulations. The CGST authority issued the demand order disallowing ITC and subsequently imposed the penalty of ₹1,29,830.00 under Section 74 of both the CGST and DGST Acts of 2017.

Company's Response and Impact Assessment

AWL Agri Business Limited has indicated that it is taking appropriate steps to appeal against the penalty order before the appropriate authority. The company has assessed the potential impact of this penalty on its operations and financial position.

According to the company's disclosure, it does not foresee any material impact on its financial, operational, or other activities due to this penalty order. The relatively modest penalty amount in relation to the company's scale of operations appears to support this assessment.

Regulatory Compliance

The disclosure was made pursuant to SEBI Circular No. SEBI/HO/CFO/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023, which mandates companies to inform stock exchanges about regulatory actions and penalties. The company secretary, Darshil Lakhia, signed the disclosure document on December 30, 2025.