M/S H.M. Steels LTD vs. Union Of INDIA And Others
Held
The Court directed the petitioner to submit a reply to all show cause notices with supporting documents to both Central and State authorities. The authorities are to decide inter se which one will continue proceedings based on the Supreme Court's judgment in Armour Security.
Facts
The petitioner received multiple show cause notices from both Central and State GST authorities regarding denial of Input Tax Credit (ITC). The petitioner contended that these notices were issued without proper verification and that they had paid tax to sellers and possessed necessary documents for ITC.
Key Issues
Whether parallel show cause notices issued by Central and State GST authorities for the same subject matter are permissible and how to resolve such overlapping proceedings.
Sections Cited
Section 6(2)(b)
AI-generated summary — verify with the full judgment below
2026:HHC:29298 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.6070 of 2024 Date of decision: 16.07.2026 M/s H.M. Steels Ltd.
...Petitioner. Versus Union of India & Ors.
…Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 For the petitioner : Mr. J.S. Bedi, Advocate (through VC) with Mr. Gaurav Thakur, Advocate, vice Ms. Shikha Rajta, Advocate.
For the respondents : Mr. Balram Sharma, DSGI with Mr. Rajeev Sharma, Advocate, for respondent No.1- UOI.
: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General, for respondent No.2-State.
: Mr. Vijay Kumar Arora, Senior Advocate with Ms. Avantika Bhandari, Advocate, for respondent No.3 to 6. Vivek Singh Thakur, Judge
Petitioner has approached this Court seeking following substantial relief(s):- “(i) For issuance of a writ in the nature of mandamus directing respondents not to proceed further in pursuance to show cause notic
The judgment continues below.
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