Grasim Industries Ltd Vs Union of India & Ors

Date: April 1, 2025

Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, D.N.RAY
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Subject Matter

ITC Demand due to clerical error and mismatched GSTINs is set-aside

Input Tax CreditReturnsRectification Of Mistake

Summary

The case involves a petition filed under Article 227 of the Indian Constitution, challenging an order from April 25, 2024, which confirmed a demand for the recovery of incorrectly availed Input Tax Credit (ITC) of Integrated Goods and Services Tax (I…

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the petitioner and learned Senior Advocate Mr. C. B. Gupta for the respondents. 2. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 25/04/2024 confirming the demand and order to recover wrongly…

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