FINANCIAL STATEMENTS | Standalone Accounts 309 Name of the statute Nature of the dues Amount (Rs. in crores)* Period to which the amount relates Forum where dispute is pending Central Excise Act, 1944 Duty of Excise 2.52 2007-2009 Appellate AuthorityCommissioner 174.59 1991-1992, 2006-2007, 2012-2018 Appellate Authority -Tribunal 6.18 2006-2010 High Court 2,046.37 2007-2017 Supreme Court Sales Tax and Value Added Tax Sales Tax 137.37 2007-2017 Appellate AuthorityCommissioner 176.22 1990-1993 1995-1996 2002-2003 2006-2017 Appellate Authority-Tribunal Level 153.44 2005-2014 High Court Finance Act, 1994 Service Tax 12.77 2012-2018 Appellate Authority-Tribunal 38.24 2007-2012 Supreme Court Customs Act, 1962 Duty of Customs 1.69 2017-2020 Appellate AuthorityCommissioner 126.19 1990-1994 and 2018-2026 Appellate Authority-Tribunal 7.79 1996-2001 Supreme Court GST Act, 2017 Goods and Service Tax 256.66 2017-2026 Appellate AuthorityCommissioner 35.82 2017-2023 Appellate Authority-Tribunal 18.80 2017-2019 High Court * Net of amounts paid under protest (where applicable) (viii) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not surrendered or disclosed any transactions, previously unrecorded as income in the books of account, in the tax assessments under the Income Tax Act, 1961 as income during the year. (ix) (a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not defaulted in repayment of loans and borrowing or in the payment of interest thereon to any lender. (b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not been declared a wilful defaulter by any bank or financial institution or government or government authority. (c) In our opinion and according to the information and explanations given to us by the management, the Company has not obtained any term loans. Accordingly, clause 3(ix)(c) of the Order is not applicable. (d) According to the information and explanations given to us and on an overall examination of the standalone financial statements of the Company, we report that no funds raised on short-term basis have been used for long-term purposes by the Company. (e) According to the information and explanations given to us and on an overall examination of the standalone financial statements of the Company, we report that the Company has not taken any funds from any entity or person on account of or to meet the obligations of its subsidiaries, associates or joint ventures as defined under the Act. (f) According to the information and explanations given to us and procedures performed by us, we report that the Company has not raised loans during the year on the pledge of securities held in its subsidiaries, joint ventures or associate companies (as defined under the Act). (x) (a) The Company has not raised any moneys by way of initial public offer or further public offer (including debt instruments). Accordingly, clause 3(x)(a) of the Order is not applicable. (b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year. Accordingly, clause 3(x)(b) of the Order is not applicable.
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