M/S Timco Steel Company vs. The UOI And Others
Held
The High Court directed the competent authority to consider the petitioner's objections and documents afresh in response to the show cause notices. The authority is to pass a speaking and reasoned order within six weeks of the objections being filed.
Facts
The petitioner challenged GST notices and sought quashing of Section 16(2)(c) of the CGST Act. However, the petitioner withdrew the challenge to the section and the demand notice, opting to file fresh replies to the show cause notices.
Key Issues
Whether the petitioner should be allowed to file fresh replies to GST notices and whether the competent authority should reconsider the input tax credit claim based on genuine transactions.
Sections Cited
Section 16(2)(c), Section 74
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.9485 of 2024 Date of decision: 07.07.2026 M/s Timco Steel Company.
...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) and Mr. Goverdhan Lal Sharma, Advocate.
For the respondents : Mr. Virbahadur Verma, CGC, for respondent No.1-UOI.
: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General, for respondent No.2-State.
: Mr. Vijay K. Arora, Senior Advocate with Mr. Hitansh Raj and Mr. Gaurav Kumar, Advocates, for respondents No.3 to 5. Vivek Singh Thakur, Judge
Petitioner has approached this Court seeking following 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 re
The judgment continues below.
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