M/S Rs Polymers vs. The State Of Hp And Others
Held
The Court quashed the impugned notice and directed the competent authority to consider the petitioner's objections and documents afresh. A reasoned order was to be passed within a specified timeframe.
Facts
The petitioner sought to quash a notice denying Input Tax Credit (ITC) and sought directions for the authorities to reconsider their claim. The petitioner argued that their reply and supporting documents were not considered before the impugned notice was issued.
Key Issues
Whether the petitioner's reply and documents were duly considered before issuing the notice denying Input Tax Credit, and whether the purchases were genuine and made prior to supplier registration cancellation.
Sections Cited
DRC-01A, DRC-01
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 18491 of 2025 Date of decision: 12.05.2026 M/s. R.S. Polymers ...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 For the petitioner : Mr. Goverdhan Lal Sharma, Advocate.
For the respondents : Mr. Sushant Keprate, Additional Advocate General.
Vivek Singh Thakur, Judge Petitioner has approached this Court seeking following main substantial relief(s):- “i.
For issuance of a writ of Certiorary or a writ in the nature of Certiorari or any other appropriate writ or direction calling for the records pertaining to the Petitioners’ case and after going into the validity and legality thereof to quash and set aside notice dated 19.08.2025 (enclosed and marked as Annexure P15) issued for denying the Input tax credit to the petitioner and restrain the respondents from taking any adverse proceedings/action against the petitioner in this case; & ii.
This Hon’ble Court be pleased to issue a Writ of Mandamus or a Writ in the nat
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.