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GRASIM INDUSTRIES LTD. vs. UNION OF INDIA AND OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D. N. RAY
Pet. Counsel
Dhaval Shah
Res. Counsel
Cb Gupta

Petitioner / Applicant

GRASIM INDUSTRIES LTD.

Respondent UNION OF INDIA AND OTHERS
Court Gujarat High Court
State

Gujrat

Date Apr 16, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 10441 of 2024

Citation

2025(4) TAXREPLY 13482
Original Order
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ORDER

Order dated 02.04.2025 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 availed ITC of IGST of Rs. 20,62,94,592/- as well as confirming the demand and order to recover wrongly availed ITC of IGST of Rs. 24,49,75,711/- under Section 73 (1) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 along with interest and penalty. 3. The petitioner has also prayed for quashing and setting aside the order dated 04/07/2024 rejecting the application of rectification of the order dated 25/04/2024 on the ground that there was no error apparent on the face of the record in the said order and the said order was a reasoned and speaking in itself and was passed following the due proc....

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