M/A Shri Balaji Trading Co. vs. State Of Hp And Others
Held
The High Court directed the competent authority to consider the petitioner's objections and supporting documents afresh in response to the show cause notice. A speaking and reasoned order is to be passed within a specified timeframe.
Facts
The petitioner sought to prevent further proceedings on a GST notice issued without an initial assessment form and challenged a section of the GST Act related to Input Tax Credit (ITC). The petitioner later withdrew the challenge to the GST Act section.
Key Issues
Whether a show cause notice for tax ascertainment was validly issued without an initial assessment form, and the validity of provisions restricting ITC claim.
Sections Cited
Section 74(5), Section 16(2)(c)
AI-generated summary — verify with the full judgment below
2026:HHC:15346 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.3819 of 2024 Date of decision: 07.05.2026 M/s Shri Balaji Trading Co.
...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. J.S. Bedi, Advocate with Mr. Goverdhan Lal Sharma, Advocate.
For the respondents : Mr. Anup Rattan, Advocate General with 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 in the nature of mandamus directing respondents not to proceed further in pursuance to notice, summons issued by Respondent no.3 along with intimation of tax ascertained payable under section 74(5) in form DRC-01 for the period 2017-18, as the show cause notice was issued without issuing ASMT-10. (Annexure P-2) beside this show cause notice was issued without appreciating the factual and legal position as petitioner h
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.