Lumiere GST claims reach Rs 1.30 crore; Rs 64.62 lakh upheld

Lumiere Technologies Private Limited, a group company, discloses eight goods and services tax, or GST, cases with tabled amounts aggregating to Rs 1.30 crore. Three appeals involving Rs 64.62 lakh were rejected between November 2025 and August 2026, and the associated demands remain pending payment.

What GST claims does Lumiere face?

Lumiere faces GST claims spanning FY 2018-19 to FY 2025-26, with the eight disclosed cases covering input tax credit, output-tax reporting and return filing. Input tax credit, or ITC, is credit claimed for GST paid on eligible purchases. The disclosed GST amounts add to Rs 1.30 crore, while a separate income-tax demand of Rs 23,922 for AY 2020-21 is also listed as pending payment.

The largest entry is Rs 51.22 lakh for two FY 2019-20 GST cases, followed by a Rs 32.85 lakh FY 2025-26 demand. The FY 2018-19 case is Rs 13.40 lakh, the FY 2020-21 appeal is Rs 17.91 lakh, and the FY 2021-22 show-cause matter is Rs 13.54 lakh. The disclosure also lists a Rs 1.05 lakh FY 2022-23 demand and a separate FY 2019-20 entry of Rs 9,000.

The Rs 32.85 lakh FY 2025-26 demand was issued under Section 62 of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017, which concerns assessment of a registered person who has not filed returns. The prospectus identifies the tax period as March 2026 to March 2026, describes the issue as non-filing of a monthly return, and says payment of the demand is pending.

The GST total is based on the amounts in the group-company tax-proceedings table rather than a stated aggregate. This distinction matters because the same disclosure separately records the Rs 23,922 direct-tax amount arising from an Income Tax Act assessment order dated December 20, 2021, with payment pending as of September 7, 2026.

Which Lumiere GST appeals were rejected?

Lumiere had three GST appeals rejected for demands totalling Rs 64.62 lakh, consisting of one FY 2018-19 matter and two FY 2019-20 matters. All three are described as pending payment after the appellate decisions. Those rejected matters account for almost half of the Rs 1.30 crore in tabled GST claims.

The FY 2018-19 demand of Rs 13.40 lakh arose from alleged excess ITC claimed in Form GSTR-3B compared with Form GSTR-2A. Form GSTR-3B is the GST return used to report tax liability and ITC, while GSTR-2A is an auto-populated purchase statement based on suppliers' GST filings. The Appellate Authority rejected Lumiere's appeal through Form GST APL-04 dated November 11, 2025 and upheld the March 12, 2024 demand notice.

The FY 2018-19 demand comprised Rs 5.75 lakh of tax, Rs 5.07 lakh of interest and Rs 57,506 of penalty. Its appeal was identified as Appeal No. AD330824012631G. The prospectus states that the appellate-stage matter stands concluded and that the demand remains unpaid, rather than saying that a further challenge has been filed.

The two FY 2019-20 appeals were rejected by the Joint Commissioner (Appeals) on August 3, 2026. One Rs 40.86 lakh demand concerned ITC claimed after the time limit under Section 16(4) of the Central Goods and Services Tax Act. The other, for Rs 10.37 lakh, concerned alleged excess ITC in GSTR-3B and lower output tax declared in GSTR-3B than in Form GSTR-1.

What GST proceedings are still awaiting a decision?

Lumiere has two GST matters totalling Rs 31.45 lakh at stages where a final order had not been issued. A Rs 17.91 lakh FY 2020-21 demand is awaiting a final appellate order, while a Rs 13.54 lakh FY 2021-22 show-cause matter is awaiting a final demand notice. A show-cause notice gives the recipient an opportunity to respond before an authority issues a final demand.

The FY 2020-21 appeal was filed in Form GST APL-01 on October 29, 2025 against a February 28, 2025 demand. The Rs 17.91 lakh claim concerns alleged excess ITC in GSTR-3B compared with GSTR-2A, including Rs 9.94 lakh of tax, Rs 6.90 lakh of interest and Rs 1.07 lakh of penalty. The prospectus says the appeal was pending issuance of a final order.

The FY 2021-22 notice under Section 73(5), dated September 17, 2025, alleges excess ITC in GSTR-3B compared with GSTR-2A. Lumiere responded that it had not availed excess ITC. The Rs 13.54 lakh amount includes Rs 7.90 lakh of tax, Rs 4.85 lakh of interest and Rs 79,020 of penalty, and the final demand notice had not been issued at the prospectus date.

The unresolved cases differ from the three rejected appeals because neither had reached the stated final administrative outcome. The Rs 17.91 lakh case depends on an appellate decision, while the Rs 13.54 lakh case depends first on the authority's final demand notice after considering Lumiere's response.

How do Lumiere's GST claim categories and outcomes differ?

Lumiere's disclosed GST matters arise from four distinct categories: ITC reconciliation, ITC claimed after the statutory time limit, output-tax reporting differences, and non-filing of a return. The category with the largest disclosed exposure is the Rs 40.86 lakh FY 2019-20 time-limit claim under Section 16(4), whose appeal was rejected on August 3, 2026.

ITC-related matters dominate the stated claims. The Rs 13.40 lakh FY 2018-19 case, the Rs 40.86 lakh time-limit case, the Rs 17.91 lakh FY 2020-21 appeal and the Rs 13.54 lakh FY 2021-22 notice all concern ITC. Together, those four matters amount to Rs 85.71 lakh, or about two-thirds of the Rs 1.30 crore GST total.

The disclosure separately identifies output-tax reporting issues in FY 2019-20 and FY 2022-23. The rejected Rs 10.37 lakh FY 2019-20 appeal compares GSTR-3B with GSTR-1, the return for reporting outward supplies. The Rs 1.05 lakh FY 2022-23 demand compares GSTR-3B with GSTR-1 and GSTR-2B, an auto-drafted ITC statement, and is pending payment.

Procedural outcomes also vary by period. The FY 2018-19 appeal was rejected on November 11, 2025; two FY 2019-20 appeals were rejected on August 3, 2026; the FY 2020-21 appeal awaits an order; and the FY 2021-22 matter remains before a final demand. The prospectus also states that no outstanding material litigation exists against group companies, although it separately sets out these tax proceedings.

Conclusion

Lumiere's GST disclosure identifies Rs 1.30 crore of claims across eight cases, with Rs 64.62 lakh in three demands upheld at the appellate stage and still pending payment. The claims are concentrated in ITC-related issues, which account for Rs 85.71 lakh across four matters, rather than arising solely from the FY 2025-26 non-filer demand of Rs 32.85 lakh.

The next disclosed developments are a final appellate order for the Rs 17.91 lakh FY 2020-21 claim and a final demand notice for the Rs 13.54 lakh FY 2021-22 show-cause proceeding. Payment status also remains pending for the three rejected appeals, the Rs 1.05 lakh FY 2022-23 demand and the Rs 32.85 lakh FY 2025-26 demand.