PIDILITE INDUSTRIES LIMITED v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
PIDILITE INDUSTRIES LIMITED
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 2054 of 2025 dated 20.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 140
Rule Number : Rule 117 & 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
Transitional credit – Petitioner challenged order demanding recovery of transitional credit claimed via TRAN-1 and TRAN-2 under Section 73 read with Rule 142, post-audit under Section 140 read with Rule 117 – Extensive documents and replies submitted – Premises verification reports prepared but not furnished to petitioner – Personal hearing held – Order passed without opportunity to rebut reports or rectify TRAN-1 column errors – Petitioner contended violation of natural justice, hasty adjudication citing time constraints and high stock without full verification – Prior writ petition remanded proceedings to adjudication – Held: Order quashed and set aside – Matter remanded for de novo hearing – Respondent to furnish verification reports and grants petitioner opportunity to address observations and rectify columns – Respondent to decide within two months.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate, with Mohit Raval i/by PDS Legal
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