Pidilite Industries Limited Vs Union of India
Date: February 19, 2026
Subject Matter
Impugned Order Demanding Transitional Credit Set Aside for Breach of Natural Justice
Summary
The Bombay High Court has set aside an Order-in-Original demanding transitional input tax credit and imposing penalties, citing a clear violation of natural justice. The Court found that the verification reports, which formed the basis of the impugne…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT This petition under Article 226 of the Constitution of India challenges the Order-in-Original dated 5 th February 2025 issued by Respondent no.3 primarily on the ground that it is against the principles of natural justice and more particularly the same having passed without furnishing to the Petitioner the copies of verification reports. At the…