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 – ITC – Mismatch due to wrong GSTIN – Rejection of rectification – Stock transfers from own factory/ godown to warehouse correctly invoiced with new GSTIN but GSTR-1 inadvertently showed old GSTIN creating GSTR-2A/3B mismatch – Rectified within Section 37(3) time limit via amendments (reflected in subsequent FY GSTR-2A Table 8A/GSTR-9) – Minor errors in few invoices – Reconciliation/CA certificate showing no excess ITC submitted – Authority ignored submissions despite personal hearing – Department post-order audit compliance report/DG Audit reply confirmed mismatches due to supplier amendments/data discrepancies – No tax evasion – Revenue admitted ITC admissible – Court noted no excess ITC – Mismatch solely from rectified GSTIN error – Authority failed to examine records/replies despite Circular 183/15/2022-GST procedure – Orders passed without application of mind – Held: Orders quashed – Exemplary costs proposed on respondents
Represented By:
Counsel for the Petitioner: Dhaval Shah
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