Overview
- Two orders dated January 8 from the Additional Commissioner of State Tax (Appeals), West Bengal, cite short payment of output tax for April 2020 to March 2022 under Section 73.
- The total confirmed demand comprises GST of Rs 16.72 crore, interest of Rs 9.16 crore, and penalty of Rs 1.67 crore.
- Eternal said it will challenge the orders, stating it has a strong case supported by external legal and tax advisors.
- Earlier this week, a separate West Bengal order for FY20 sought about Rs 1.92 crore, marking the third tax demand the company received from the state this week.
- These actions add to wider disputes across states, including a Rs 128.4 crore demand from Uttar Pradesh in October 2025, as authorities apply GST 2.0 to delivery charges when partners are not GST-registered.