M/S Ishwar Singh Rathore vs. UOI And Others
Held
The Court found that the impugned order was passed without considering the petitioner's reply and supporting documents. Consequently, the Court set aside the order and directed the competent authority to reconsider the petitioner's objections and documents.
Facts
The petitioner challenged demand orders passed under GST law, alleging procedural irregularities such as the non-issuance of mandatory notices before passing the orders. The petitioner also sought to challenge provisions related to Input Tax Credit (ITC) claim restrictions, but later withdrew this part of the prayer.
Key Issues
Whether the GST authorities followed mandatory procedural requirements, including issuing proper notices, before passing demand orders? Whether the petitioner's reply and documents were considered before passing the impugned order?
Sections Cited
Section 61, Section 73, Rule 99, Rule 142
AI-generated summary — verify with the full judgment below
2026:HHC:15348 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.8619 of 2024 Date of decision: 07.05.2026 M/s Ishwar Singh Rathore.
...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. Rakesh Sharma, Advocate.
For the respondents : Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General for respondents No.1 & 3. : Mr. Vijay K. Arora, Senior Advocate with Ms. Godawari and Mr. Hitansh Raj, Advocates, for respondents No.2 & 4. Vivek Singh Thakur, Judge
Petitioner has approached this Court seeking following main substantial relief(s):- “(i) Issue a writ in the nature of certiorari quashing order of demand dated 28.03.2024, passed by the Respondent No. 5, while conducting scrutiny under Section 61 of Centre Goods and Service Tax Act, 2017, without issuing mandatory notice in Form ASMT 10 under Rule 99 of Central Goods & Service Tax Act, 2017. p
The judgment continues below.
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