M/S Saboo Tor PVT LTD vs. State Of Hp And Others
Held
The High Court set aside the impugned order and directed the competent authority to re-examine the petitioner's objections and documents. The authority must pass a speaking and reasoned order after considering the genuineness of transactions and compliance with statutory obligations.
Facts
The petitioner challenged an order denying Input Tax Credit (ITC) without considering their reply and supporting documents. The petitioner had paid tax to sellers and possessed necessary documents for claiming ITC.
Key Issues
Whether the Input Tax Credit was wrongly denied without considering the petitioner's reply and documents. Whether the tax authority properly appreciated the factual and legal position regarding ITC claims.
Sections Cited
DRC-01, DRC-07
AI-generated summary — verify with the full judgment below
2026:HHC:15352 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.13383 of 2024 Date of decision: 07.05.2026 M/s Saboo Tor Pvt. Ltd.
...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, for respondents No.1 & 3. : Mr. Bharat Bhushan, Senior Panel Counsel, for respondent No.2-UOI.
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 Certiorari directing respondents for quashing the order i.e. DRC-07 dated 12.09.2024 (Annexure P-3), as the notices was issued and order was passed without issuing ASMT-10, beside this show cause notice was issued without appreciating the factual and legal position as
The judgment continues below.
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