Disclosure of Updates to Ongoing Tax Litigations or Disputes
The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below: |
| Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes | |
| Sr. No. | Name of the opposing party | Date of initiation of the litigation / dispute | Status of the litigation / dispute as per last disclosure | Current status of the litigation / dispute |
| 1 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2016-17 | No Change |
| 2 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2017-18 | No Change |
| 3 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2018-19 | No Change |
| 4 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2019-20 | No Change |
| 5 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2020-21 | No Change |
| 6 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2021-22 | No Change |
| 7 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2022-23 | No Change |
| 8 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2016-17 | No Change |
| 9 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2017-18 | No Change |
| 10 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2018-19 | No Change |
| 11 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2019-20 | No Change |
| 12 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2020-21 | No Change |
| 13 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2021-22 | No Change |
| 14 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2022-23 | No Change |
| 15 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 28-03-2025 | Matter is sub judice before the ITAT for AY 2023-24 | No Change |
| 16 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 17-04-2025 | Matter is sub judice before the ITAT for AY 2023-24 | No Change |
| 17 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 25-04-2025 | Matter is sub judice before the ITAT for AY 2013-14 | No Change |
| 18 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 25-04-2025 | Matter is sub judice before the ITAT for AY 2014-15 | No Change |
| 19 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 25-04-2025 | Matter is sub judice before the ITAT for AY 2015-16 | No Change |
| 20 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 16-01-2023 | Matter is sub judice before the High Court for AY 2016-17 | No Change |
| 21 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 13-01-2023 | Matter is sub judice before the High Court for AY 2016-17 | No Change |
| 22 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 13-12-2022 | Matter is sub judice before the High Court for AY 2015-16 | No Change |
| 23 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 26-06-2018 | Matter is sub judice before the High Court for AY 2010-11 | The ITAT order is on factual findings for AY 2010-11. Hence the Company does not expect the appeal of the department to be admitted by the Hon'ble High Court. In view of the same no tax liability is expected. |
| 24 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 26-06-2018 | Matter is sub judice before the High Court for AY 2011-12 | The ITAT order is on factual findings for AY 2011-12. Hence the Company does not expect the appeal of the department to be admitted by the Hon'ble High Court. In view of the same no tax liability is expected. |
| 25 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 26-06-2018 | Matter is sub judice before the High Court for AY 2012-13 | The ITAT order is on factual findings for AY 2012-13. Hence the Company does not expect the appeal of the department to be admitted by the Hon'ble High Court. In view of the same no tax liability is expected. |
| 26 | Jkumar Infraprojects Ltd v/s. Service Tax Department | 12-03-2019 | Matter is sub judice before the CESTAT for FY 2015-16 | No Change |
| 27 | Jkumar Infraprojects Ltd v/s. Service Tax Department | 03-08-2018 | Matter is sub judice before the CESTAT for FY 2015-16 | No Change |
| 28 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 13-08-2024 | Matter is subjudice before the ITAT for AY 2019-20 (Promoter) | No Change |
| 29 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 13-08-2024 | Matter is subjudice before the ITAT for AY 2021-22 (Promoter) | No Change |
| 30 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 13-08-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | No Change |
| 31 | Kamal Gupta (Promoter) v/s Income Tax Department | 16-08-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | No Change |
| 32 | Nalin Gupta (Promoter) v/s Income Tax Department | 16-08-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | No Change |
| 33 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 06-09-2024 | Matter is subjudice before the ITAT for AY 2019-20 (Promoter) | No Change |
| 34 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 06-09-2024 | Matter is subjudice before the ITAT for AY 2020-21 (Promoter) | No Change |
| 35 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 06-09-2024 | Matter is subjudice before the ITAT for AY 2021-22 (Promoter) | No Change |
| 36 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 06-09-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | No Change |
| 37 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 28-03-2025 | Matter is sub judice before the ITAT for AY 2023-24 | No Change |
| 38 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 17-04-2025 | Matter is sub judice before the ITAT for AY 2023-24 | No Change |
| 39 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 30-04-2025 | Matter is sub judice before the ITAT for AY 2022-23 | No Change |
| 40 | Income Tax Department v/s Kamal Gupta (Promoter) | 04-11-2022 | Matter is subjudice before the High Court for AY 2014-15 (Promoter) | No Change |
| 41 | BMC/MMRDA | 13-01-2025 | The Company has received Rs. 549.63 Crores property tax demand from BMC for the properties leased from MMRDA.It maintains that MMRDA is responsible for the tax as per lease agreements and tender documents.
The Company is of the view that the payment of property tax is the liability of MMRDA.
Company has obtained an opinion from its legal consultants which vindicates the stand of the Company
Company is evaluating various legal options to address this matter in the similar circumstances.
There are writ petitions pending in the Hon’ble Bombay High Court instituted by other contractors who have also been made liable by BMC for payment of property tax on the casting yards provided to them under different tenders. Notably, the Hon’ble Bombay High Court, vide order “Pending hearing and final disposal of this Petition, be pleased to issue a direction to stay the operation, effect, implementation including taking any coercive steps arising out of or in relation to all property tax demands pertaining to the plot of land on the Petitioner “ | No Change |
| 42 | 1. Vanashakti (Public Trust)
2. Stalin Dayanand (Director, Vanashakti) | 27-12-2024 | Vanashakti has filed an Original Application before the National Green Tribunal, Western Zone Bench, Pune, raising environmental concerns regarding illegal construction and operation of Casting Yard and Cement Mixing Plants by J. Kumar Infraprojects Limited (“The Company”) within the Eco-Sensitive Zone (“ESZ”) of Sanjay Gandhi National Park (“SGNP”), Mumbai, Maharashtra. Vanashakti contends that these activities result in serious environmental degradation, including unauthorized clearing of forested land, dust pollution, habitat disruption, and illegal encroachments, in violation of the ESZ Notification dated December 5, 2016, and multiple environmental laws. Despite repeated representations and RTI queries, alleged regulatory inaction has allowed continued polluting operations, posing severe risks to biodiversity and local communities. Vanashakti seeks an immediate cessation of these activities, demolition of illegal structures, penalties for violators, and restoration of the damaged ecological areas.
The Company refutes these claims categorically, asserting the Original Application is misconceived, lacking any legal or factual basis, and barred by limitation. JKIL states that its operations relate exclusively to authorized casting yard activities for the Mumbai Metro Rail Project, with Ready-Mix Concrete (“RMC”) plants having been closed following directions from the Maharashtra Pollution Control Board (“MPCB”). The Company emphasizes that all requisite approvals and consents were duly obtained from regulatory authorities, including MPCB, the Thane Municipal Corporation, and the ESZ Monitoring Committee, which explicitly permits infrastructure projects of national importance like the Mumbai Metro within the ESZ. JKIL highlights that the ESZ Notification exempts such projects, and that retrospective application of restrictions to the ongoing metro works is legally untenable. The Company further contends that no credible expert evidence exists to substantiate environmental harm from its operations, which are vital public infrastructure initiatives intended to improve urban mobility and reduce pollution.
Both parties are engaged in ongoing proceedings before the Honourable National Green Tribunal, with the Company praying for dismissal of the Application on grounds of maintainability, limitation, and lack of merit, while underscoring the need to balance environmental protection with critical infrastructure development. | Pending |
| 43 | Vighnaharta Enterprises | 22-08-2025 | Vighnaharta Enterprises has raised a claim of Rs. 3.60 Crores against J Kumar Infraprojects Limited (“The Company”) as outstanding dues for civil engineering utility diversion works and commercial vehicle hire services provided under contract with Mumbai Metropolitan Region Development Authority (MMRDA) for the Mumbai Metro Project. Vighnaharta Enterprises maintains that the amounts are payable as per certified work completion, statutory timelines under the MSMED Act, and admitted ledger entries by Then Company. Vighnaharta Enterprises has obtained legal advice supporting the legitimacy of its claim and is in the process of pursuing insolvency proceedings under the Insolvency and Bankruptcy Code, 2016, to recover the outstanding operational debt.
The Company refutes the claim of operational debt, asserting the existence of significant and bona fide disputes related to quality of work, pending defect liability periods, and recoveries initiated by MMRDA for substandard performance by Vighnaharta Enterprises. The Company contends that the insolvency petition is an abuse of process, filed without admitted liability, and amounts to a coercive recovery attempt outside the scope of insolvency law. The Company emphasizes its strong financial position, ongoing infrastructure commitments, and asserts that the dispute is contractual and ought to be adjudicated in competent civil or arbitral forums, not via insolvency proceedings.
There are ongoing legal proceedings where both parties are engaged, and similar disputes are being addressed by appropriate judicial authorities. The Hon’ble National Company Law Tribunal is seized of the matter, and the parties await its decision on the maintainability and merits of the insolvency petition filed by Vighnaharta Enterprises against The Company. | Pending |
| 44 | MMRDA (Mumbai Metropolitan Region Development Authority) | 06-05-2025 | J Kumar Infraprojects Limited (“the Company”) has filed a writ petition before the Hon’ble High Court against Mumbai Metropolitan Region Development Authority (“MMRDA”) in relation to Contract No. MMRDA/MMRP/L-2B-C101 pertaining to the execution of the Mumbai Metro Rail Project (Line 2B).
The dispute relates to non-adjustment of the contract price following the revision in the Goods and Services Tax (“GST”) rate from 12% to 18% with effect from July 2022, as notified by the GST Council. Despite representations made by the Company and certifications issued by the Engineer under the contract, MMRDA has withheld an amount aggregating to Rs. 34.27 Crores, treating the Company’s bills as inclusive of the revised GST rate.
The Company has sought appropriate judicial directions for release of the withheld amount and revision of the contract price and has placed reliance on precedents involving similar GST-related contract price adjustments granted by public authorities, including matters relating to Pune Metropolitan Region Development Authority. The writ petition is pending before the Hon’ble Court. | Pending |
| 45 | MMRDA (Mumbai Metropolitan Region Development Authority) | 06-05-2025 | J Kumar Infraprojects Limited (“the Company”) has filed a writ petition before the Hon’ble High Court against Mumbai Metropolitan Region Development Authority (“MMRDA”) in relation to Contract No. MMRDA/MMRP/ML4A/CA-54 pertaining to the execution of the Mumbai Metro Line 4A Project.
The dispute relates to non-adjustment of the contract price pursuant to the revision in the Goods and Services Tax (“GST”) rate from 12% to 18% with effect from 18 July 2022, as notified by the GST Council. Despite representations made by the Company and certifications issued by the Engineer under the contract, MMRDA has withheld an amount aggregating to Rs. 16.36 Crores towards differential GST, treating the Company’s bills as inclusive of the revised GST rate.
The Company has sought appropriate judicial directions for release of the withheld amount and revision of the contract price and has placed reliance on precedents involving similar GST-related contract price adjustments granted by public authorities, including matters relating to Pune Metropolitan Region Development Authority. The writ petition is pending before the Hon’ble Court.
Further, similar GST-related claims aggregating to Rs. 42.63 Crores in respect of the Mumbai Metro Line 9 Project and Rs. 20.62 Crores in respect of the Mumbai Metro Line 7A Project are also under dispute and are presently at the pre-admission stage before the appropriate judicial forums. | Pending |
| 46 | MMRDA (Mumbai Metropolitan Region Development Authority) | 06-05-2025 | J Kumar Infraprojects Limited (“the Company”) has filed a writ petition before the Hon’ble High Court against Mumbai Metropolitan Region Development Authority (“MMRDA”) in relation to Contract No. MMRDA/9/MMRP/CA48 pertaining to the execution of the Mumbai Metro Line 9 and Line 7A Projects.
The dispute relates to non-adjustment of the contract price pursuant to the revision in the Goods and Services Tax (“GST”) rate from 12% to 18% with effect from 18 July 2022, as notified by the GST Council. Despite representations made by the Company and certifications issued by the Engineer under the contract, MMRDA has withheld amounts aggregating to Rs. 6.58 Crores (Line 9) and Rs. 1.41 Crores (Line 7A) towards differential GST, treating the Company’s bills as inclusive of the revised GST rate. The total amounts under dispute are Rs. 42.63 Crores in respect of Line 9 and Rs. 20.62 Crores in respect of Line 7A.
The Company has sought appropriate judicial directions for release of the withheld amounts and revision of the contract price and has placed reliance on precedents involving similar GST-related contract price adjustments granted by public authorities, including matters relating to Pune Metropolitan Region Development Authority. The writ petition is pending before the Hon’ble Court. | Pending |