CARO 2020
(vii) Statutory Dues
(a) whether the company is regular in depositing undisputed statutory dues including Goods and Services Tax, provident fund, employees’ state insurance, income-tax, sales-tax, service tax, duty of customs, duty of excise, value added tax, cess and any other statutory dues to the appropriate authorities and if not, the extent of the arrears of outstanding statutory dues as on the last day of the financial year concerned for a period of more than six months from the date they became payable, shall be indicated
(b) where statutory dues referred to in sub-clause (a) have not been deposited on account of any dispute, then the amounts involved and the forum where dispute is pending shall be mentioned (a mere representation to the concerned Department shall not be treated as a dispute)
SAMPLES (FROM FY 21-22 AUDIT REPORTS OF LISTED ENTITIES)
VOLTAS LTD:
- The Company is regular in depositing with appropriate authorities undisputed statutory dues including goods and services tax, provident fund, employees’ state insurance, income-tax, cess and other statutory dues applicable to it. According to the information and explanations given to us and based on audit procedures performed by us, no undisputed amounts payable in respect of these statutory dues were outstanding, at the year end, for a period of more than six months from the date they became payable.
- The dues of goods and services tax, service tax, custom duty, excise duty, value added tax, cess, and other statutory dues have not been deposited on account of any dispute, are as follows:
| Name of Statute | Nature of Dues |
Forum where dispute is pending | Period to which it relates |
Amount (` in Crores) |
|---|---|---|---|---|
| The Central Excise Act, 1944 | Excise Duty | Customs, Excise and Service Tax Appellate Tribunal (CESTAT) |
2002, 2009-10 to 2014-15 | 14.07 |
| Commissionerate | 1981-82, 1983-84, 1985-86 to 1990-91, 1992-93 to 1993-94, 1999-00 to 2000-01, 2004-05, 2009-10, 2011-12, 2012-13 |
4.7 | ||
| Finance Act, 1994 | Service Tax | Customs, Excise and Service Tax Appellate Tribunal (CESTAT) |
1999-00 to 2002-03, 2004-05 to 2009-10, 2017-18 |
12.03 |
| Commissionerate | 2003-04 to 2015-16 | 5.1 | ||
| Custom Act, 1962 | Custom duty | Commissionerate | 2019-20 | 0.99 |
| Sales Tax Act | (1) Value Added Tax (2) Central Sales Tax (3) Entry Tax (including penalty and interest) |
Supreme Court | 1993-94 | 5.1 |
| High Court | 1987-88 to 1991-92, 1996-97 to 1998-99, 2001-02 to 2005-06, 2008-09, 2010-11, 2018-19 |
13.53 | ||
| Appellate Tribunal | 1986-87, 1999 to 2001, 2002 to 2014-15 | 11.04 | ||
| Appellate Revisional Board | 2007-08, 2012-14, 2015-16 | 2.63 | ||
| Commissioner (Assessment) | 1988-89 to 1992-93, 1994-95, 1996-97, 1999-00 to 2000-01, 2002-03 |
1.08 | ||
| Commissioner of Appeals | 1989-90 to 1990-91, 1994-95 to 2001-02, 2003-04, 2005-06 to 2017-18 |
75.66 | ||
| Goods and Service Tax Act, 2017 | Goods and Service Tax | High Court | 2018-19 | 0.01 |
CAMS (COMPUTER AGE MANAGEMENT SERVICES LTD)
- The Company is regular in depositing undisputed statutory dues, including Goods and Services tax, Provident Fund, Employees’ State Insurance, Income Tax, Cess and other statutory dues applicable to it with the appropriate authorities. According to the information and explanations given to us, there were no undisputed amounts payable in respect of these statutory dues outstanding as at March 31, 2022 for a period of more than six months from the date they became payable.
- Details of statutory dues referred to in sub-clause (a) above which have not been deposited as on March 31, 2022 on account of disputes are given below:
| Nature of dues | Amount in lakhs | Period to which the amount relates | Forum where dispute is pending |
|---|---|---|---|
| Income Tax | 55.61 | AY 2018-19 | CIT (Appeals) |
| Service tax | 387.12 | FY 2013-14 | CESTAT |
| Service tax | 1.96 | FY 2015-16 | Commissioner of Service Tax (Appeals) |
LAURUS LABS LTD
- The Company has generally been regular in depositing undisputed statutory dues, including Provident Fund, Employees’ State Insurance, Income-tax, Customs Duty, Goods and Services Tax, cess and other material statutory dues applicable to it to the appropriate authorities.
- There were no undisputed amounts payable in respect of Provident Fund, Employees’ State Insurance, Income-tax, Customs Duty, Goods and Services Tax, cess and other material statutory dues in arrears as at March 31, 2021 for a period of more than six months from the date they became payable.
Details of dues of Income-tax, Sales Tax, Service Tax, Value Added Tax and customs duty which have not been deposited as on March 31, 2021 on account of disputes are given below:
| Name of Statute | Nature of Dues | Forum where dispute is pending | Period to which it relates |
Amount involved (` in Crores) |
Amount unpaid (` in crores) |
|---|---|---|---|---|---|
| Income-Tax Act, 1961 | Income Tax | Hon’ble High Court of Karnataka | A.Y. 2008-09 | 1.01 | 0.31 |
| AP VAT Act, 2005 | Sales Tax | Sales Tax and VAT Appellate Tribunal, Andhra Pradesh |
2014-2016 | 0.36 | 0.27 |
| Finance Act, 1994 | Service Tax | CESTAT | 2010-15 | 19.21 | 18.83 |
| CESTAT | 2015-17 | 14.64 | 13.98 | ||
| Customs Act, 1962 | Customs Duty | CESTAT | 2012-13 | 16.3 | 14.3 |
DODLA DIARY LIMITED
- According to the information and explanations given to us and on the basis of our examination of the records of the Company, during the year, in our opinion amounts deducted / accrued in the books of account in respect of undisputed statutory dues including Goods and Services Tax (‘GST’), Provident fund, Employees’ State Insurance, Income-Tax, Duty of Customs, Cess and other statutory dues have generally been regularly deposited with the appropriate authorities, though there have been slight delays in a few cases of professional tax and Employees’ State Insurance. According to the information and explanations given to us and on the basis of our examination of the records of the Company, no undisputed amounts payable in respect of Goods and Services Tax (‘GST’), Provident fund, Employees’ State Insurance, Income Tax, Duty of Customs, Cess and other statutory dues were in arrears as at 31 March 2022 for a period of more than six months from the date they became payable.
- According to the information and explanations given to us and on the basis of our examination of the records of the Company, there are no statutory dues relating to Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Duty of Customs or Cess or other statutory dues, which have not been deposited with the appropriate authorities on account of any dispute, except for following:
| Name of Statute | Nature of Dues |
Forum where dispute is pending | Period to which it relates |
Amount involved (` in Crores) |
|---|---|---|---|---|
| Income-tax Act, 1961 | Tax and interest thereon | 9 Deputy Commissioner of Incometax, Hyderabad Circle 1(2) | Assessment Year 2008-09 | 1.68 (0.69) |
| Commissioner of Income-tax (Appeals) | Assessment Year 2010-11 | 2.87 (2.87) | ||
| Commissioner of Income-tax (Appeals) |
Assessment Year 2011-12 | 6.42 (6.42) | ||
| Assessment Year 2012-13 | 32.38 (32.38) | |||
| Assessment Year 2013-14 | 25.36 (25.36) | |||
| Assessment Year 2014-15 | 9.25 (9.25) | |||
| Assessment Year 2016-17 | 11.14 | |||
| Assessing Officer | Assessment Year 2017-18 | 26.33 | ||
| Assessing Officer | Assessment Year 20118-19 | 11.78 | ||
| Deputy Commissioner of Income tax, Bangalore | Assessment Year 2019-20 | 6.24 (6.24) | ||
| Customs Act, 1962 | Custom duty and penalty thereon | High Court of Karnataka | Financial year 2015-16 | 3.79 (0.10) |
| Goods and Services Tax Act, 2017 | Goods and Services Tax | Directorate General of GST Intelligence, Karnataka | July 2017 to March 2020 | 7.30 (7.30) |
| Directorate General of GST Intelligence, Karnataka | April 2020 to October 2021 | 7.49 | ||
| Commercial Taxes Department, Nellore | July 2017 to March 2019 | 10.19 (6.64) | ||
| Commercial Taxes Department, Nellore | April 2019 to March 2020 | 9.32 (5.00) | ||
| TS Agricultural (Produce and Livestock) Act, 1966 | Agriculture Cess | Regional Vigilence Officer, Agri Market Committee, Choutuppal | April 2018 to March 2022 | 2.39 |
* The amount in parenthesis represents amount paid under protest.
SAGAR CEMENTS LIMITED
- Undisputed statutory dues, including Goods and Service tax, Provident Fund, Employees’ State Insurance, Income-tax, Sales Tax, duty of Custom, duty of Excise, Value Added Tax, cess and other material statutory dues applicable to the Company have been regularly deposited by it with the appropriate authorities in all cases during the year. There were no undisputed amounts payable in respect of Goods and Service tax, Provident Fund, Employees’ State Insurance, Income-tax, Sales Tax, duty of Custom, Value Added Tax, cess and other material statutory dues in arrears as at March 31, 2022 for a period of more than six months from the date they became payable.
- Details of statutory dues referred to in sub-clause (a) above which have not been deposited as on March 31, 2022 on account of disputes are given below:
| Name of Statute | Nature of Dues |
Amount Unpaid (` Lakhs) |
Amount paid under protest (` Lakhs) |
Period to which it relates |
Forum where dispute is pending |
|---|---|---|---|---|---|
| Central Excise Act, 1944 | Excise Duty | 260 | 46 | 2011-12 to 2013-14 | CESTAT |
| 222 | 1601 | 2010-11 to 2017-18 | Commissioner of Appeals | ||
| 41 | – | 2014-15 to 2015-16 | Assistant Commissioner | ||
| Sales Tax and VAT laws | Sales Tax and VAT |
15 | 5 | 1999-2000 | Sales Tax Appellate Tribunal |
| 87 | – | 2008-09 to 2010-11 | High Court of Telengana and Andhra Pradesh | ||
| 157 | 52 | 2017-18 to 2018-19 | |||
| Central Goods & Services Tax, 2017 |
GST | 7 | – | 2017-18 | Superintendent of Central Tax |
| Customs Act, 1962 | Customs Duty | 301 | 4 | 2011-12 to 2012-13 | CESTAT |
| Income Tax Act, 1961 | Income Tax | 28 | – | 2009-10 to 2010-11 | Income Tax Appellate Tribunal |
| 1739 | 160 | 2011-12 to 2012-13 | Commissioner of Income Tax (appeals) | ||
| 1904 | – | 2015-16 to 2016-17 | |||
| Local Areas Act, 2001 | Entry Tax | 7 | 4 | 2012-13 to 2015-16 | Additional Divisional Commissioner, Rural Division, Hyderabad |
| 87 | 28 | 2016-17 to 2017-18 | High Court of Telangana and Andhra Pradesh |
TATA CONSUMER PRODUCTS LIMITED
- Undisputed statutory dues, including Goods and Service tax, Provident Fund, Employees’ State Insurance, Income-tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value Added Tax, cess and other material statutory dues applicable to the Company have been regularly deposited by it with the appropriate authorities in all cases during the year. There were no undisputed amounts payable in respect of Goods and Service tax, Provident Fund, Employees’ State Insurance, Income-tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value Added Tax, cess and other material statutory dues in arrears as at March 31, 2022 for a period of more than six months from the date they became payable.
- Details of statutory dues referred to in sub-clause (a) above which have not been deposited as on March 31,2022 on account of disputes are given below
| Name of Statute | Nature of Dues | Forum where dispute is pending | Period to which it relates | Amount involved (` in Crores) |
|---|---|---|---|---|
| Income Tax Act, 1961 | Income Tax | Commissioner of Income Tax (Appeals), Kochi | 2004-05, 2007-08 and 2008-09 | 2.1 |
| Income Tax Act, 1961 | Income Tax | Income Tax Appellate Tribunal, New Delhi | 2009-10 | 0.01 |
| Central Sales Tax Act, 1956 | Sales Tax | Additional Commissioner (Appeals) – Kolkata | 2017-18 | 0.07 |
| Name of Statute | Nature of Dues | Forum where dispute is pending | Period to which it relates | Amount involved (` in Crores) |
| Tamil Nadu General Sales Tax Act, 1959 | Sales Tax | Madras High Court | 1998-99 to 2006-07 | 0.57 |
| Central Sales Tax Act, 1956 | Sales Tax | Deputy Commissioner Indore, Madhya Pradesh | 2011-12 & 2013-14 | 1.32 |
| Central Sales Tax Act, 1956 | Sales Tax | Deputy Commissioner Appeals, Coimbatore | 2012-13 | 0.05 |
| West Bengal Value Added Tax Act, 2003 | West Bengal Value Added Tax | Additional Commissioner (Appeals) – Kolkata | 2017-18 | 1.14 |
| West Bengal Value Added Tax Act, 2003 | West Bengal Value Added Tax | The West Bengal Commercial Taxes Appellate and Revisional Board, Kolkata | 2007-08 and 2008-09 | 1.36 |
| Goa Value Added Tax Act, 2005 | Goa Value Added Tax | Commissioner of Commercial Tax, Goa | 2006-07 | 0.01 |
| Madhya Pradesh Entry Tax Act, 1976 | Entry Tax | The Supreme Court of India | 2011-12 | 0.82 |
| Madhya Pradesh Entry Tax Act, 1976 | Entry Tax | The High Court of Madhya Pradesh | 2010-11 | 2.06 |
| Finance Act, 1994 | Service Tax | Commissioner Appeals, Bangalore | Apr 2015 to Jun 2017 | 0.04 |
| Finance Act, 1994 | Service Tax | Custom Excise and Service Tax Appellate Tribunal, Kolkata | 2005-06 | 1.46 |
| Bihar VAT Act, 2003 | Bihar Value Added Tax | Commissioner Appeals, Patna | 2016-17 | 0.03 |
SUPREME INDUSTRIES LIMITED
- According to the information and explanations given to us and on the basis of our examination of the records, the Company is generally regular in depositing undisputed statutory dues including Goods and Services tax, provident fund, employees’ state insurance, income tax, sales tax, custom duty, duty of excise, value added tax, cess and other statutory dues during the year with the appropriate authorities. No undisputed amounts payable in respect of the aforesaid statutory dues were outstanding as at the last day of the financial year for a period of more than six months from the date they became payable
- According to the information and explanations given to us and on the basis of our examination of the records, there are no statutory dues mentioned in clause vii (a) which have been not deposited on account of any dispute except the following
| Name of Statute | Nature of Dues |
Amount (` in Crores) |
Period to which it relates |
Forum where dispute is pending |
|---|---|---|---|---|
| The Central Excise Act, 1944 | Excise Duty and Penalty | 40.16 | 2000-01 to 2016-17 | Custom Excise & Service Tax Appellate tribunal (CESTAT |
| The Central Sales Tax Act, 1956 and Sales Tax / VAT / Entry Tax- Acts of various states | Sales Tax / VAT and Entry Tax | 14.56 | Various years from 2000-01 to 2016-17 | Joint / Deputy Commissioner / Commissioner (Appeals) |
| 1.3 | Various Years from 2002-03 to 2015-16 | Sales tax Appellate Tribunal | ||
| 1.88 | Various Years from 2002-03 to 2012-13 | High Court | ||
| Deputy Commissioner Sales Tax Jalgaon | Profession tax | 1.15 | 2012-13 | Deputy commissioner of sales tax Jalgaon division Jalgaon |
| Maharashtra Land Revenue Code 1966 | Royalty | 0.28 | 2006-07 | Collector – Pune |
| Name of Statute | Nature of Dues |
Amount (` in Crores) |
Period to which it relates |
Forum where dispute is pending |
| Bombay Stamp Act, 1958 | Stamp Duty | 1.13 | 2006 | Deputy Inspector General of Registration and Deputy Collector of Stamps Pune |
| Maharashtra Land Revenue Code 1966 | Royalty on sand | 0.17 | 2020-21 | Collector Khalapur Raigad |
| Local Authority (ADDA) | Development Fee | 0.75 | 2009-10 | ADDA |
| Professional Tax | Profession Tax | 0.00* | 2009-10 | Deputy Commissioner Profession Tax (DGP) WB |
| The Employee’ Provident Funds & Miscellaneous Provision Act,1952 | Provident Fund | 0.05 | 2002-03 to -2005-05 | The Regional Provident Fund Commisioner |
| Employee State Insurance Act-1948 | ESIC | 0.24 | 2007-08 to 2010-11 | Regional Director Indore |
* Represents amount below Rs. 1,000
CERA SANITARYWARE LIMITED
- The Company has generally been regular in depositing undisputed statutory dues including Goods and Service Tax, provident fund, employees’ state insurance, income-tax, sales tax, value added tax, duty of customs, duty of excise, service tax, cess and any other statutory dues, as applicable, to the appropriate authorities. Further, no undisputed amounts payable in respect thereof were outstanding at the yyear-endfor a period of more than six months from the date they became payable
- The Statutory dues of income-tax, sales-tax, service-tax, duty of customs, duty of excise, value added tax and GST (as applicable) which have not been deposited as at 31st March, 2022 on account of any dispute, are given below
| Name of Statute | Nature of Dues |
Amount (` in Crores) |
Period to which it relates |
Forum where dispute is pending |
|---|---|---|---|---|
| Income Tax Act, 1961 | Income Tax | 29.38 | 2017-18 | CIT-Appeals |
| 690.65 | 2016-17 | |||
| 680.38 | 2015-16 | |||
| Central Excise Act, 1944 | Central Excise | 2.77 | 1991-92 | Supreme Court |
| Central GST and Central Excise act, 1944 | Service Tax | 75.31 | 2014-15, 2015-16 and 2016-17 | Tribunal appeal in the process of being filed |
| Punjab Value Added Tax Act,2005, VAT Chandigarh | Central State Tax and Value Added Tax | 10.24 | 2010-11 | The Deputy Excise and Taxation Commissioner (appeal) Chandigarh |
| Central Sales Tax Act,1956 Delhi | Central Sales Tax | 23.05 | 2016-17 | Department of trade and Taxes, Delhi Appeal |
TATA CONSULTANCY SERVICES LIMITED
- The Company does not have liability in respect of Sales tax, Service tax, Duty of excise and Value added tax during the year Integrated Annual Report 2021-22 Standalone Financial Statements since effective 1 July 2017, these statutory dues has been subsumed into GST. According to the information and explanations given to us and on the basis of our examination of the records of the Company, amounts deducted/ accrued in the books of account in respect of undisputed statutory dues including Goods and Services Tax (‘GST’), Provident fund, Employees’ State Insurance, Income-tax, Duty of Customs, Cess and other material statutory dues have generally been regularly deposited with the appropriate authorities. According to the information and explanations given to us, no undisputed amounts payable in respect of GST, Provident fund, Employees’ State Insurance, Income-tax, Duty of Customs, Cess and other material statutory dues were in arrears as at 31 March 2022 for a period of more than six months from the date they became payable.
- According to the information and explanations given to us, there are no dues of GST, Provident fund, Employees’ State Insurance, Income-tax Sales tax, Service tax, Duty of Customs, Value added tax, Cess or other statutory dues which have not been deposited by the Company on account of disputes, except for the following
| Name of Statute | Nature of Dues |
Amount (` in Crores)** |
Period to which it relates |
Forum where dispute is pending |
|---|---|---|---|---|
| The Income tax Act, 1961 | Income tax | 4181 | Assessment Year – 2007-08, 2011-12, 2017-18, 2018-19 | Commissioner of Income-tax (Appeals |
| 545 | Assessment Year – 2006-07, 2015-16 | Income-tax Appellate Tribunal | ||
| 39 | Assessment Year – 2008-09, 2009-10, 2010-11, 2016-17 | Assessing Officer / National Faceless Assessment Centre | ||
| The Central Sales Tax Act, 1956 and Value Added Tax Act | Sales tax and VAT | 233 | Financial Year – 1994-1995, 2004-2005, 2007-2008, 2008-2009, 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-17, 2017-18 | High Court |
| 8 | Financial Year – 1990-1991, 2002-2003, 2003-2004, 2004-2005, 2005-2006, 2006-2007, 2011-2012, 2012-2013 | Tribunal | ||
| 2 | Financial Year – 1995-1996, 1997-1998, 2004-2005, 2005-2006, 2011-2012, 2016-17, 2017-18 | Assistant Commissioner | ||
| 5 | Financial Year – 2008-2009, 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2015-2016, 2016-2017 | Deputy Commissioner | ||
| 16 | Financial Year – 1997-1998, 2005-2006, 2012-13, 2013-2014, 2014-2015, 2015-2016, 2016-2017 | Joint Commisioner | ||
| Name of Statute | Nature of Dues |
Amount ( in Crores)** |
Period to which it relates |
Forum where dispute is pending |
| The Finance Act, 1994 | Service tax | 2 | Financial Year – 2002-2003, 2003-2004, 2004-2005, 2008-09, 2009-2010, 2010-2011, 2011-2012, 2012-13, 2014-2015, 2015-2016, 2016-2017, 2017-2018 | Commissioner Appeals |
| 212 | Financial Year – 2006-2007, 2007-2008, 2009-2010, 2010-2011, 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018 | Tribunal | ||
| Goods and Service Tax Act | GST | 2 | Financial Year – 2020-21 | Commissioner Appeals |
| 3 | Financial Year – 2019-20 | Assistant Commissioner |
** These amounts are net of the amount paid/ adjusted under protest Rs. 769 crores
INFOSYS LIMITED
- In our opinion, the Company has generally been regular in depositing undisputed statutory dues, including Goods and Services tax, Provident Fund, Employees’ State Insurance, Income Tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value Added Tax, Cess and other material statutory dues applicable to it with the appropriate authorities. There were no undisputed amounts payable in respect of Goods and Service tax, Provident Fund, Employees’ State Insurance, Income Tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value Added Tax, Cess and other material statutory dues in arrears as at March 31, 2022 for a period of more than six months from the date they became payable.
- Details of statutory dues referred to in sub-clause (a) above which have not been deposited as on March 31, 2022 on account of disputes are given below
| Name of Statute | Nature of Dues |
Forum where dispute is pending | Period to which it relates |
Amount (` in Crores) |
|---|---|---|---|---|
| The Income Tax Act, 1961 | Income Tax | Income Tax Appellate Tribunal (1) | AY 2012-13 and AY 2016-17 | 1030 |
| Appellate Authority upto Commissioner level | AY 2008-09 to AY 2011-12; AY 2013-14 to AY 2022-23 | 5216 | ||
| Customs Act, 1962 | Duty of Custom | Specified Officer of SEZ | FY 2008-09 to FY 2011-12 | 5 |
| Central Excise Act, 1944 | Duty of Excise | Supreme Court of India | FY 2005-06 to FY 2015-16 | 68 |
| Customs Excise and Service Tax Appellate Tribunal | FY 2015-16 | |||
| Goods and Service Tax Act, 2017 | Goods and Service Tax | Appellate Authority upto Commissioner level | FY 2019-20 | 6 |
| Sales Tax Act and VAT Laws | Sales Tax | Appellate Authority upto Commissioner level (3) | FY 2006-07 to FY 2010-11 and FY 2014-15 to FY 2016-17 | 21 |
| High Court of Andhra Pradesh | FY 2007-08 | NIL (4) | ||
| Finance Act, 1994 | Service Tax | Customs Excise and Service Tax Appellate Tribunal (2) | FY 2004-05 to 2017-18 | 327 |
| Appellate Authority upto Commissioner level | FY 2015-16 to FY 2017-18 | 1 | ||
| The National Internal Revenue Code of 1997 | Corporate Income tax | Commissioner of Bureau of Internal Revenue, Philippines | FY 2017-18 | 1 |
| Name of Statute | Nature of Dues |
Forum where dispute is pending | Period to which it relates |
Amount (` in Crores) |
| The National Internal Revenue Code of 1997 | Withholding tax | Commissioner of Bureau of Internal Revenue, Philippines | FY 2017-18 | 1 |
| Value Added Tax | Commissioner of Bureau of Internal Revenue, Philippines | FY 2017-18 | 2 | |
| Income Tax Assessment Act (ITAA 1936) | Corporate Income tax | Administrative Appeals Tribunal, Australia | FY 2011-12 to FY 2016-17 | 188 |
| UK Finance Act 1998 | Corporation Tax | Her Majesty’s Revenue and Customs (HMRC) Tax Officer, United Kingdom(3) | FY 2014-15 to FY 2016-17 | 197 |
| Central Sales Tax Act, 1956 | Central Sales Tax | Appellate Authority upto Commissioner Level | FY 2016-17 | NIL (4) |
| The Karnataka [Gram Swaraj and Panchayat Raj] Act, 1993 | Panchayat Property Tax | City Municipal Council | FY 2017-18 and FY 2018-19 | 16 |
| High Court of Bangalore (Karnataka) | FY 2018-19 to FY 2020-21 | 16 |
(1) In respect of A.Y. 2012-13, stay order has been granted against ₹1,029 crore disputed which has not been deposited.
(2) Stay order has been granted against ₹60 crore disputed which has not been deposited.
(3) Stay order has been granted.
(4) Less than ₹ 1 crore.
TATA MOTORS LTD
- The Company does not have liability in respect of Service tax, Duty of excise, Sales tax and Value added tax during the year since effective 1 July 2017, these statutory dues has been subsumed into GST. According to the information and explanations given to us and on the basis of our examination of the records of the Company, in our opinion amounts deducted / accrued in the books of account in respect of undisputed statutory dues including Goods and Services Tax (‘GST’),Provident fund, Employees’ State Insurance, Income-Tax, Duty of Customs, Cess and other statutory dues have generally been regularly deposited with the appropriate authorities, except for Provident fund dues referred to in note 38 to the financial statements. We are informed by the Company that the Employee’s State Insurance Act, 1948 is applicable only to certain locations of the Company. With regard to the contribution under the Employee’s Deposit Linked Insurance Scheme, 1976 (the scheme), the Company has sought exemption from making contribution to the scheme since it has its own Life Cover Scheme. The Company has made an application on August 31, 2020 seeking an extension of exemption from contribution to the Scheme for a period of 3 years, approval of which is awaited. We are further informed by the Company that they have filed for surrender of exemption available to its Pension Trust effective 1 October 2019. According to the information and explanations given to us and on the basis of our examination of the records of the Company, no undisputed amounts payable in respect of Goods and Services Tax (‘GST’), Provident fund, Employees’ State Insurance, Income-Tax, Duty of Customs, Cess and other statutory dues were in arrears as at 31 March 2022 for a period of more than six months from the date they became payable. We draw attention to note 38 to the financial statements which more fully explains the matter regarding non- payment of provident fund contribution pursuant to Supreme Court judgement dated 28 February 2019.
- According to the information and explanations given to us and on the basis of our examination of the records of the Company, statutory dues relating to Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Duty of Customs or Cess or other statutory dues which have not been deposited on account of any dispute are as follows
| Name of the statute | Nature of the dues | Gross Demand (` in Crore) | Paid under Protest* (` in Crore) | Period to which the amount relates | Forum where dispute is pending |
|---|---|---|---|---|---|
| Income Tax Act,1961 | Income Tax | 2.78 | 2.78 | 1982-83, 1991-92 and 1995-96 | High Court |
| 107.5 | 92.78 | AY 2006-07 to AY 2012-13 and erstwhile Tata Finance Limited | Income Tax Appellate Tribunal | ||
| 928.56 | 59.74 | AY 2003-04 and AY 2013-14 to 2016-2017 and erstwhile Tata Motors Drivelines Limited 2015- 16 | Commissioner of Income Tax (Appeals)# | ||
| Central Excise Act, 1944 |
Duty of excise | 42.95 | 0.15 | 1991-92, 1992-93, 1993-94, 2002-03, 2005-06, 2006-07, 2009-10, 2010-11, 2011-12 | High Court |
| 633.48 | 25.26 | 1991-92,1992- 93,1994- 95,1996- 97,1997-98 and 1999-2000 to 2017-18 | The Custom, Excise and Service Tax Appellate Tribunal | ||
| 2.22 | 0.32 | 1984-85 and 1999-00 to 2017- 18 | Appellate Authority up to Commissioner’s level | ||
| Finance Act, 2014 |
Service tax | 1,086.69 | 10.79 | 2004-05 to 2013- 14 | High Court |
| 142.51 | 6.21 | 2004-05 to 2017- 18 | The Custom, Excise and Service Tax Appellate Tribunal | ||
| 5.36 | 0.4 | 2011-2015, 2015- 2016, 2016-2017 | Commissioner | ||
| Sales Tax | Sales tax | 13.18 | – | 1995-96 | Supreme Court |
| 281.41 | 51.13 | 1984-85 to 1988- 89, 1990-91, 2001-02 to 2005- 2006, 2007-08 to 2016-17 | High Court | ||
| 325.4 | 17.74 | 1986-87, 1989-90, 2002-03 to 2014- 15, 2017-18 | The Custom, Excise and Service Tax Appellate Tribunal | ||
| 822.67 | 43.31 | 1979-80, 1986-87 and 1989-90 to 2017-18 | Appellate Authority up to Commissioner’s level | ||
| Customs Act, 1962 |
Duty of customs |
3.9 | 3.9 | 2011-12 | Supreme Court |
| 7.49 | 3.11 | 2008-09 | High Court | ||
| Goods and Services Tax |
Goods and Services Tax |
17.56 | 0.12 | 2018-19 | The Goods and Services Tax Appellate Tribunal |
| 0.56 | 0.11 | 2017-18 to 2020-21 | Appellate Authority up to Commissioner’s level |
“*includes refunds adjusted by the authorities.
# This includes demand of ` 417.12 crores for AY 2014-15 and ` 385.95 crores for AY 2015-16 which has been subsequently
deleted pursuant to Orders under section 154 of the Income Tax Act, 1961 dated 6 May 2022 and 9 May 2022, respectively.”
HINDUSTAN UNILEVER LIMITED
- The Company does not have liability in respect of Service tax, Duty of excise, Sales tax and Value added tax during the year since effective 1 July 2017, these statutory dues have been subsumed into Goods and Services Tax. According to the information and explanations given to us and on the basis of our examination of the records of the Company, amounts deducted / accrued in the books of account in respect of undisputed statutory dues including Goods and Services Tax, Provident fund, Employees’ State Insurance, Income-Tax, Duty of Customs, Cess and other statutory dues have been regularly deposited by the Company with the appropriate authorities. According to the information and explanations given to us, no undisputed amounts payable in respect of Goods and Services Tax, Provident fund, Employees’ State Insurance, Income-Tax, Duty of Customs, Cess and other statutory dues were in arrears as at 31 March 2022 for a period of more than six months from the date they became payable.
- According to the information and explanations given to us, statutory dues relating to Sales Tax, Value Added Tax, Service Tax, Goods and Services Tax, Provident Fund, Employees State Insurance, Income-Tax, Duty of Customs, Duty of Excise or Cess or other statutory dues which have not been deposited on account of any dispute are as per Annexure I to this Report.
| Name of the statute | Nature of the dues | Amount Demanded | Amount Paid | Period to which the amount relates | Forum where dispute is pending |
|---|---|---|---|---|---|
| Central Excise Act, 1944 | Excise duty (including Interest and penalty, if applicable) | 154 | 5 | 1991-2018 | Appellate Authority upto Commissioner’s level |
| Central Excise Act, 1944 | Excise duty (including Interest and penalty, if applicable) | 94 | 6 | 1994-2017 | Customs, Excise and Service Tax Appellate Tribunals of various states |
| `Central Excise Act, 1944 | Excise duty (including Interest and penalty, if applicable) | 206 | – | 2003-2019 | High Courts of various states |
| Name of the statute | Nature of the dues | Amount Demanded | Amount Paid | Period to which the amount relates | Forum where dispute is pending |
| Customs Act, 1962 | Custom Duty, (including Interest and penalty, if applicable) | 297 | 11 | 2011-2019 | Appellate Authority upto Commissioner’s level |
| Customs Act, 1962 | Custom Duty, (including Interest and penalty, if applicable) | 58 | 54 | 2012-2022 | Customs, Excise and Service Tax Appellate Tribunals of various states |
| Central Sales Tax Act, 1956 and Local Sales Tax Act # | Sales tax (including interest and penalty, if applicable) | 118 | 31 | 1984-2022 | Appellate Authority upto Commissioner’s level |
| Central Sales Tax Act, 1956 and Local Sales Tax Act # | Sales tax (including interest and penalty, if applicable) | 85 | 14 | 1991-2018 | Sales Tax Appellate Tribunals of various states |
| Central Sales Tax Act, 1956 and Local Sales Tax Act # | Sales tax (including interest and penalty, if applicable) | 264 | 102 | 1977-2018 | High Courts of various states |
| Central Sales Tax Act, 1956 and Local Sales Tax Act | Sales tax (including interest and penalty, if applicable) | 18 | 9 | 1997-2007 | Supreme Court |
| Service tax (Finance Act, 1994) | Service tax (including interest and penalty, if applicable) | 38 | 3 | 2005-2017 | Appellate Authority upto Commissioner’s level |
| Service tax (Finance Act, 1994) | Service tax (including interest and penalty, if applicable) | 120 | 7 | 2005-2017 | Customs, Excise and Service Tax Appellate Tribunals of various states |
| Goods and Service Tax Act, 2017 | Goods and Services tax (including interest and penalty, if applicable) | 7 | 0 | 2018-2022 | Appellate Authority upto Commissioner’s level |
| Goods and Service Tax Act, 2017 | Goods and Services tax | 366 | 90 | 2017-2018 | Delhi High Court |
| Income Tax Act, 1961 | Income Tax (including interest and penalty, if applicable) | 98 | – | 1979-1980, 1991, 2009- 2010, 2005- 2006 | Appellate Authority upto Commissioner’s Level |
| Name of the statute | Nature of the dues | Amount Demanded | Amount Paid | Period to which the amount relates | Forum where dispute is pending |
| Income Tax Act, 1961 | Income Tax (including interest and penalty, if applicable) | 272 | – | 2011-2012, 2013-2014 to 2015-2016 | Income Tax Appellate Tribunal, Mumbai |
| Income Tax Act, 1961 | Income Tax (including interest and penalty, if applicable) | 1,290 | 99 | 2007-2008 to 2011-2012, 2013-2014 to 2015-2016 | Income Tax Appellate Tribunal, Chandigarh |