M/S Saraswati Spinning And Weaving Mills vs. State Of Hp And Others
Held
The Court directed the petitioner to file responses to notices from both State and Central authorities, emphasizing that only one authority should continue adjudication on the same subject matter. The Court relied on the Supreme Court's decision in Armour Security to prevent parallel proceedings.
Facts
The petitioner sought to quash GST notices and proceedings, primarily arguing against parallel adjudication by State and Central GST authorities for the same period and subject matter. The petitioner also initially challenged Section 16(2)(c) of the GST Act but later withdrew that specific relief.
Key Issues
Whether parallel adjudication proceedings by State and Central GST authorities on the same subject matter are permissible under Section 6(2)(b) of the CGST Act. Whether the petitioner's claims for Input Tax Credit should be considered by the competent authority.
Sections Cited
Section 16(2)(c), Section 6(2)(b), Section 74(5), Section 70
AI-generated summary — verify with the full judgment below
2026:HHC:19014 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.10461 of 2023 Date of decision: 20.05.2026 M/s Saraswati Spinning and Weaving Mills. ...Petitioner. Versus State of Himachal Pradesh & Ors. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 Yes. For the petitioner : Mr. J.S. Bedi, Advocate.
For the respondents : Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General, for respondents No.1 to 5 and 8. : Mr. Vijay K. Arora, Senior Advocate with Ms. Godawari, Mr. Hitansh Raj and Mr. Gaurav Kumar, Advocates, for respondents No.6 & 7. Vivek Singh Thakur, Judge
Petitioner has approached this Court seeking following main substantial relief(s):-
“i. For issuance of a writ in the nature of certiorari/ mandamus for quashing /reading down the provisions of Section 16(2)(c) of the Central GST Act / Himachal Pradesh GST Act, 2017 read with Central GST Act, 2017 which restrict the claim of Input Tax Credit in c
The judgment continues below.
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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.