NIIT Limited Receives Relief as Appeals Commissioner Sets Aside Rs 8.11 Crore GST Demand
NIIT Limited has received complete relief from a Rs 8.11 crore GST demand after the Commissioner (Appeals) Gurugram set aside the original order in its entirety. The demand, issued for FY 2020-21 due to GST credit mismatch between GSTR-3B and GSTR-2A, included Rs 3.86 crore in tax, Rs 3.86 crore in interest, and Rs 0.39 crore in penalty. The appellate order dated January 29, 2026, provides full resolution with no further action required from the company.

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NIIT Limited has secured a significant victory in its GST dispute, with the Commissioner (Appeals) Gurugram setting aside a substantial tax demand order in its entirety. The company informed stock exchanges on February 03, 2026, about receiving the favorable appellate order that provides complete relief from a Rs 8.11 crore GST demand.
Background of the GST Dispute
The original controversy stemmed from a GST credit mismatch identified by tax authorities. NIIT had initially received a demand order dated February 25, 2025, from the Additional Commissioner, Office of the Commissioner of Central Goods & Services Tax, Gurugram Commissionerate. This demand was based on discrepancies between the company's GSTR-3B and GSTR-2A filings for the financial year 2020-21.
Details of the Original Demand
The GST demand order comprised multiple components across different categories:
| Component | Amount (Rs Crore) |
|---|---|
| Tax Demand | 3.86 |
| Interest | 3.86 |
| Penalty | 0.39 |
| Total Demand | 8.11 |
The substantial interest component, matching the tax demand amount, reflected the time elapsed since the original assessment period of FY 2020-21.
Appellate Relief and Resolution
NIIT received the appellate order numbered CGST/Appeals/GGM/NIIT/281/25-26/6038 dated January 29, 2026, on February 02, 2026. The Commissioner (Appeals) Gurugram issued this order under section 107(11) of the CGST Act, 2017, read with Section 20 of the Integrated Goods & Service Act, 2017.
The appellate authority's decision was comprehensive and favorable:
| Aspect | Details |
|---|---|
| Authority | Commissioner (Appeals) Gurugram |
| Order Date | January 29, 2026 |
| Receipt Date | February 02, 2026 |
| Decision | Complete setting aside of original demand |
| Financial Impact | No action required |
Regulatory Compliance and Disclosure
The company has fulfilled its disclosure obligations under Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. The disclosure also complies with SEBI Master Circular No SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, ensuring transparency with stakeholders about material developments.
Impact Assessment
According to the company's regulatory filing, the favorable appellate order requires no further action from NIIT Limited. The complete setting aside of the original demand order eliminates the financial liability that had been pending since the original assessment. This resolution removes uncertainty regarding the GST dispute and provides clarity on the company's tax position for the relevant period.
The successful appeal demonstrates NIIT's effective handling of regulatory challenges and its commitment to resolving tax matters through appropriate legal channels. The outcome reinforces the importance of proper documentation and legal representation in GST disputes involving credit mismatches.
Historical Stock Returns for NIIT
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| +2.17% | +10.01% | -13.99% | -29.68% | -46.39% | +80.29% |


































