GRASIM INDUSTRIES LTD. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & D. N. Ray, Justice
GRASIM INDUSTRIES LTD.
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 10441 of 2024 dated 02.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 16, 37, 73 & 161 & Section 20
Decision : Interim
Demand – Interest & penalty – Wrongful availment of ITC – Stock transfers from Maharashtra/Delhi factories to Surat godown using wrong old GSTIN in GSTR-1 FY 2018-19 – Invoices correctly showed new GSTIN – Error rectified under section 37(3) in subsequent returns reflected in GSTR-2A/GSTR-9 FY 2019-20 – Authority confirmed demand despite reconciliation, rejected rectification u/s 161 without considering submissions – Department own audit compliance report confirmed no actual mismatch/non-payment, only data processing discrepancy – Relied on Circular 183/15/2022-GST procedure not followed – Held: Orders quashed – Exemplary costs proposed on authorities – Adjourned for response.
Represented By:
Counsel for the Petitioner: Dhaval Shah
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