M/S Prime Steel Industries PVT LTD vs. Union Of INDIA And Others
Held
The Court directed the competent authority to consider the petitioner's objections and reply to the show cause notice, along with supporting documents, within 28 days. A speaking and reasoned order was to be passed within 6 weeks thereafter.
Facts
The petitioner sought to quash a show cause notice denying Input Tax Credit (ITC) and directing the respondents not to proceed further. The petitioner argued that the notice was issued without ASMT-10 and that they had paid tax to sellers and possessed necessary documents for ITC.
Key Issues
Whether the show cause notice for denying Input Tax Credit was validly issued and whether the petitioner is entitled to ITC based on their documentation and payment of tax to sellers.
Sections Cited
None explicitly mentioned as discussed in detail, but the context relates to denial of Input Tax Credit and show cause notices.
AI-generated summary — verify with the full judgment below
1 2026:HHC:15344
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 6069 of 2024 Date of decision: 10.07.2026. M/s Prime Steel Industries Pvt Ltd ...Petitioner. Versus Union of India & Ors.
…Respondents. Corum 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 V.C) & Mr. Rajesh Parmar, Advocate. For the Respondents: Mr. Bharat Bhushan, Senior Penal Counsel, for respondent No.
Mr.Anup Rattan, Advocate General, with Mr. Sushant Keprate, Additional Advocate General & Mr. Raj Negi, Deputy Advocate General, for respondents No. 2-State Mr. Vijay Kumar Arora, Senior Advocate with Mr. Hitansh Raj, Mr. Ankit Chauhan and Ms. Avantika Bhandari Advocates for respondents No.3 to 6- CGST Department.
Vivek Singh Thakur, Judge (Oral) 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 show cause notice no.VIDE DIN202208DNN3000000AA88 dated 31.08.2022 as the show ca
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.