Gujarat Ambuja Exports receives GST demand for Rs 4.8m, plans appeal

Gujarat Ambuja Exports Limited (GAEL) disclosed on December 27, 2025, that it has received a GST demand order from the assistant commissioner of state goods & service tax, Unit-5, Ahmedabad. The order, dated December 26, 2025, pertains to a demand for the determination of tax under Section 73(9) of the Central Goods and Service Tax Act, 2017 (CGST Act 2017), along with corresponding provisions of the Gujarat Goods and Services Tax Act, 2017 (SGST Act 2017) and Integrated Goods and Service Tax Act, 2017 (IGST Act 2017).

The demand order specifies a total tax liability of Rs. 48,08,147/- for the financial year 2021-22. This amount comprises a tax component of Rs. 27,07,290/- and an interest component of Rs. 21,00,857/-. The company indicated that the demand is raised in relation to excess ITC claimed, as identified by the GST department.

GAEL stated that based on its assessment of facts and prevailing law, the demand order is considered arbitrary, unjustified, and unsustainable. The company intends to file a necessary appeal with the appellate authority within the permissible timeline. Despite the order, GAEL asserts that it expects no material impact on its financials, operations, or other activities, and is currently in the process of filing the appeal.