M/S Saraswati Spinning And Weaving Mills vs. State Of Hp And Others
Held
The Court directed the competent authority to consider the petitioner's objections and supporting documents afresh in response to the show cause notices. A speaking and reasoned order is to be passed within a specified timeframe.
Facts
The petitioner received notices for tax payable under Section 74(5) for the periods 2021-22 and 2022-23. The petitioner contended that the show cause notices were issued without considering their replies and supporting documents, and that they had paid tax to sellers and possessed documents for claiming Input Tax Credit (ITC).
Key Issues
Whether show cause notices for tax liability were issued without proper consideration of the petitioner's replies and documents, and whether the petitioner is entitled to ITC despite the circumstances.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
2026:HHC:15354 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.3858 of 2024 Date of decision: 07.05.2026 M/s Saraswati Spinning and Weaving Mills. ...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.1-4/State.
: Mr. Vijay K. Arora, Senior Advocate with Ms. Godawari and Mr. Hitansh Raj, Advocates, for respondent No.5-CGST.
: Mr. Bharat Bhushan, Senior Panel Counsel, for respondent No.6-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 mandamus directing respondents not to proceed further in pursuance to notice, summons issued by Res
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.