Crompton Greaves Consumer Electricals Limited has disclosed receiving a partially adverse order from the Commissioner (Appeals) that upholds a GST demand of ₹3.34 crores for the financial year 2019-20. The company plans to file a further appeal against this decision.

Background of the GST Assessment

The matter originated from an assessment order passed by the Office of The Assistant Commissioner, South Zone, Baddi, Himachal Pradesh. The company had previously filed an appeal against this order before The Commissioner (Appeals).

Financial Impact and Demand Breakdown

The GST demand comprises multiple components as detailed below:

Nature of Violation

The demand has been raised on account of disallowance of input tax credit due to mismatch in GSTR3B and ITC appearing in GSTR2A. This represents a common GST compliance issue where discrepancies arise between different return forms filed by taxpayers.

Company's Response and Next Steps

Based on the merits of the matter, prevailing law, and advice from consultants, the company plans to file an appeal against this order under Section 112 of the SGST Act, 2017. The company has expressed reasonable expectation of receiving a favorable order from the appellate authorities.

Impact Assessment

Despite the potential monetary impact of ₹3.34 crores, the company has stated that there is no material impact on its financial, operational, or other activities.

Regulatory Compliance

The disclosure follows the requirements under SEBI regulations, ensuring transparency with stakeholders regarding material developments affecting the company.

Crompton Greaves Consumer Electricals Limited has secured a patent for innovative cooling technology, marking a notable achievement in the company's intellectual property portfolio. The patent covers an energy efficient cooling system that intelligently combines ceiling fan and air conditioner operations based on environmental conditions.

Patent Details and Specifications

The company received an official patent grant for the invention titled "ENERGY EFFICIENT COOLING WITH CEILING FAN AND AIR CONDITIONER BASED ON ENVIRONMENTAL CONDITIONS." The patent documentation reveals comprehensive technical specifications and regulatory compliance information.

Technology Innovation and Applications

The patented technology represents an advancement in energy efficient cooling solutions for residential and commercial applications. The system intelligently coordinates ceiling fan and air conditioner operations by analyzing environmental conditions, potentially optimizing energy consumption while maintaining desired comfort levels.

The invention addresses the growing demand for energy efficient home appliances and smart cooling solutions. By integrating ceiling fan functionality with air conditioning systems based on environmental parameters, the technology offers a comprehensive approach to climate control management.

Regulatory Compliance and Disclosure

Crompton Greaves Consumer Electricals Limited disclosed this patent grant under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company communicated this development to both BSE Limited and National Stock Exchange of India Limited on December 20, 2025.

The patent grant strengthens the company's intellectual property portfolio and demonstrates its commitment to innovation in the consumer electricals segment. This development adds to the company's technological capabilities in developing energy efficient solutions for the Indian market.

Corporate Information

The disclosure was signed by Rashmi Khandelwal, Company Secretary and Compliance Officer, ensuring proper regulatory compliance. The company maintains its registered and corporate office at Godrej Business District, Vikhroli West, Mumbai.