Dalmia Bharat subsidiary sees Rs 11.82 lakh penalty waived by CGST Appeals

Yash Agarwal — Fri, 01 May 2026 12:52:20 +0000

Dalmia Bharat Limited’s wholly owned subsidiary, Dalmia Cement (Bharat) Limited (DCBL), has successfully appealed against a penalty imposed under the Central Goods and Services Tax Act, 2017. The Office of Additional Commissioner of CGST (Appeals) in Patna, Bihar, has waived the entire penalty amount of ₹11,82,298. This penalty was initially levied by the Assistant Commissioner, Central Tax and Central Excise, Gaya, Bihar, concerning input tax credit claimed for the financial year 2017-18 under the Reverse Charge Mechanism.

The penalty was originally imposed due to a delay in the payment of tax liability as per a Resolution Plan sanctioned by the National Company Law Tribunal (NCLT) on January 31, 2018. The penalty was related to Dalmia DSP Limited, which has since merged with DCBL.

The favourable order from the CGST Appeals Office was received by DCBL on April 30, 2026. This decision means there will be no financial impact on DCBL as the penalty has been completely waived.

Disclaimer: This article is based on a regulatory filing submitted to the National Stock Exchange of India (NSE).

CGST Appeals | Business Upturn

Dalmia Bharat subsidiary sees Rs 11.82 lakh penalty waived by CGST Appeals