Vardhman Ispat Udyog vs. Union Of INDIA And Ors
Held
The Court directed the competent authority to consider the petitioner's objections and supporting documents afresh in response to the show cause notices. The authority is to pass a speaking and reasoned order within a specified timeframe.
Facts
The petitioner challenged Section 16(2)(c) of the CGST Act and SGST Act, and also sought to quash show cause notices demanding tax, interest, and penalty. The petitioner did not press the challenge to the constitutional validity of Section 16(2)(c).
Key Issues
Whether the petitioner's input tax credit claim should be considered afresh by the competent authority, and whether the show cause notices were issued without proper consideration of the petitioner's reply.
Sections Cited
Section 16(2)(c)
AI-generated summary — verify with the full judgment below
1 ( 2026:HHC:13811-DB ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.
4923 of 2021
Date of decision:
2026. Vardhman Ispat Udyog ...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. Shrawan Dogra, Senior Advocate, with Mr. Manik Sethi, Advocate. For the Respondents: Mr. Anshul Attri, Central Government Standing Counsel, for respondent No.
Mr.Anup Rattan, Advocate General, with Mr. Sushant Keprate, Additional Advocate General & M/s Raj Negi & Swati Draik, Deputy Advocates General, for respondents No. 2 to 4. Vivek Singh Thakur, Judge (Oral) Petitioner has approached this Court seeking following main substantial relief(s):- “i) Declare that Section 16(2)(c) of Central Goods & Services Tax Act, 2017 & Himachal Pradesh Goods & Services Act, 2017 is ultra virus the Constitution of India and CGST Act, 2017 being arbitrary, unreasonable, and violative of Article 14, 19(1)(g), 21 and 300A of the Constitution of India as well as contrary to intent & pur
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