M/S Valley Iron And Steel Co. LTD vs. State Of Hp And Ors
Held
The Court directed the competent authority to consider the petitioner's objections and documents in response to the show cause notices. A speaking and reasoned order is to be passed within a specified timeframe.
Facts
The petitioner sought to quash provisions of the GST Act and certain notices, and to unblock Input Tax Credit (ITC). The petitioner did not press the challenge to Section 16(2)(c) of the GST Act.
Key Issues
Whether the petitioner's objections regarding the genuineness of purchases, supplier's GST payment, and timely filing of returns should be considered before proceeding with tax recovery and blocking of ITC.
Sections Cited
Section 16(2)(c), Section 70
AI-generated summary — verify with the full judgment below
1 ( 2026:HHC:13811-DB ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.
7199 of 2022
Date of decision:
2026. M/s. Valley Iron & Steel Co. Ltd. ...Petitioner. Versus State of H.P. & 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. Goverdhan Sharma, Advocate. For the Respondents: Mr. Anup Rattan, Advocate General, with Mr. Sushant Keprate, Additional Advocate General & M/s Raj Negi & Swati Draik, Deputy Advocates General.
Vivek Singh Thakur, Judge (Oral) Petitioner has approached this Court seeking following main substantial relief(s):- “i) Issue a writ in the nature of certiorari/mandamus for quashing/reading down the provisions of Section 16(2)(c) of the Central GST Act/Himachal Pradesh GST Act, 2017, which restrict the claim of Input Tax Credit in case the tax has not been actually paid to the Government either in cash or through utilization of Input Tax Credit being violative of Articles 14 and 19(1)(g), 265 and 300A of the Constitution of India and also for the
The judgment continues below.
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