(v) The Company has not accepted or is not holding any deposit or amounts, which are deemed to be deposits during the year. In respect of unclaimed deposits, the Company has complied with the provisions of Sections 73 to 76 or any other relevant provisions of the Companies Act, 2013. According to the information and explanation given to us, no order has been passed by the Company Law Board or the National Company Law Tribunal or the Reserve Bank of India or any Court or any other Tribunal against the Company in this regard. (vi) The maintenance of cost records has been specified by the Central Government under Section 148(1) of the Companies Act, 2013. We have broadly reviewed the books of account maintained by the Company pursuant to the Companies (Cost Records and Audit) Rules, 2014, as amended, prescribed by the Central Government for maintenance of cost records under Sub-Section (1) of Section 148 of the Companies Act, 2013, and are of the opinion that the prescribed cost records have been made and maintained by the Company. We have, however, not made a detailed examination of the cost records with a view to determine whether they are accurate or complete. (vii) In respect of statutory dues: a) The Company has been generally regular in depositing undisputed statutory dues of the year, including Goods and Service Tax, Provident Fund, Employees’ State Insurance, Income Tax, Sales tax, Service Tax, duty of customs, duty of excise, Value Added Tax, cess, and other material statutory dues applicable to it, to the appropriate authorities. T here were no undisputed amounts payable in respect of Goods and Service Tax, Provident Fund payable, Employees’ State Insurance, Income Tax, Sales tax, Service Tax, duty of customs, duty of excise, cess and other material statutory dues in arrears as at March 31, 2025 for a period of more than six months from the date they became payable. b) Details of statutory dues referred to in sub clause (a) above which have not been deposited as on March 31, 2025, on account of disputes are given below: Name of statute Nature of dues Forum where dispute is pending Period to which the amount relates Amount unpaid* (` cr) Income Tax Act, 1961 Income Tax Commissioner of Income Tax (Appeals) AY 2009-10 AY 2011-12 AY 2012-13 AY 2018-19 AY 2020-21 AY 2021-22 0.01 Income Tax Appellate Tribunal AY 2014-15 AY 2016-17 AY 2017-18 4.27 High Court AY 2004-05 AY 2005-06 AY 2006-07 - The Central Excise Act, 1944 and Chapter V of the Finance Act, 1994 Excise Duty and Service Tax Assistant Commissioner Valsad 2016-17 0.45 Customs, Excise and Service Tax Appellate Tribunal 2016-17 2017-18 0.33 High Court 1991-92 1994-95 3.53 The Customs Act, 1962 Custom Duty High Court 1998-99 1.76 Goods and Service Tax Act, 2017 Goods and Service Tax Chhattisgarh Commissioner Appeals 2017-18 2018-19 0.33 Haryana Commissioner Appeals 2019-20 1.51 Punjab Commissioner Appeals 2017-18 2018-19 2019-20 0.18 Tamil Nadu Commissioner Appeals 2017-18 0.05 155 155 Corporate overview Performance overview ESG overview Statutory Reports Financial Statements
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