Hero MotoCorp has officially launched the Dirt.E K3, a groundbreaking size-adjustable electric motorcycle designed specifically for children aged 4-10 years. The launch marks VIDA's entry into the off-road segment under the new Dirt.E product line, combining electric performance with innovative adaptability features.

Product Innovation and Design

The Dirt.E K3 features a revolutionary three-stage adjustable system that transforms the motorcycle across Small, Medium, and Large configurations using a single tool. This addresses the common issue of children quickly outgrowing their motorcycles while maintaining consistent ergonomics throughout multiple years of growth.

Safety and Performance Features

Safety remains paramount in the Dirt.E K3's design. The motorcycle incorporates multiple safety mechanisms including a magnetic lanyard-based kill switch that immediately cuts power if the rider becomes separated from the vehicle. Additional safety features include over-moulded wiring harness for durability, child-scaled brake lever, and impact-absorbing components.

The electric drivetrain delivers smooth, linear torque ensuring safe and predictable riding experiences. Parents can customize the learning experience through app-enabled controls that manage speed limits, lock riding modes, and provide oversight during training sessions.

International Recognition and Development

The Dirt.E K3 has received significant international acclaim, earning the Red Dot Design Award 2025 and the CES Innovation Award Honoree 2026. The motorcycle was conceptualized, designed, and developed at Hero Tech Centre Germany (HTCG) and the Centre of Innovation and Technology (CIT) in Jaipur, showcasing Hero MotoCorp's global engineering capabilities.

Pricing and Market Availability

VIDA has opened Expressions of Interest for the Dirt.E K3 on its website vidaworld.com. The motorcycle will be available in three colors: Red, Purple, and White.

According to Kausalya Nandakumar, Chief Business Officer - Emerging Mobility Business Unit at Hero MotoCorp, "Dirt.E K3 represents a new beginning in how young riders engage with motorcycling. Our goal was to design a product that adapts as they grow, enabling confident, responsible and joyful exploration."

Hero Motocorp , India's leading two-wheeler manufacturer, has received a tax demand order from the Deputy Commissioner, State Tax, Lucknow, Uttar Pradesh. The order, which pertains to the financial year 2021-22, raises concerns over the company's Input Tax Credit (ITC) claims.

Tax Demand Details

Allegations by Tax Authority

The tax demand is based on two primary allegations:

1. Excess claim of Input Tax Credit (ITC) due to a mismatch between GSTR-2A/2B and GSTR-3B forms.
2. Incorrect claim of blocked ITC under Section 17(5) of the Central Goods and Services Tax Act (CGST Act) and Uttar Pradesh Goods and Services Tax Act (UPGST Act).

Company's Stance

Hero MotoCorp has stated that, according to their assessment, the tax demand is not maintainable in law. The company believes that the ITC has been rightfully claimed and intends to take appropriate steps, including filing an appeal against the order.

Impact on Operations

The company has assured stakeholders that there will be no material impact on its financials, operations, or other activities as a result of this tax demand.

Next Steps

Hero MotoCorp is expected to file an appeal against the order. The company's response to the tax demand reflects its confidence in its tax compliance practices and its commitment to addressing regulatory concerns through appropriate legal channels.

As this situation develops, investors and stakeholders will likely keep a close eye on the appeal process and any potential implications for the company's financial statements.