Bipan Kumar Sharma vs. The State Of Hp And Others
Held
The Court held that the petitioner's case was squarely covered by the instructions dated 15.10.2024 (Annexure P-6). The reasoning was that the respondents themselves had issued this clarification, which addressed doubts related to Section 128A of the CGST Act, 2017. This notification, based on GST Council recommendations and effective from 01.11.2024, provided for the waiver of interest or penalty or both for demands under Section 73 of the CGST Act pertaining to financial years 2017-18, 2018-19, and 2019-20, subject to certain conditions. The ratio decidendi is that when a taxpayer's situation is clearly covered by a subsequent beneficial notification issued by the revenue authorities, the authorities are bound to consider the case in light of such instructions. The Court directed the respondents to consider the petitioner's case in light of Annexure P-6 and take a decision within three months.
Facts
The petitioner, Bipan Kumar Sharma, filed a writ petition seeking to keep Annexure P-5 dated 07.10.2024 in abeyance until a fresh decision was made in accordance with the Central Government's notification dated 15.10.2024 (Annexure P-6). The respondents had issued clarification dated 15.10.2024 regarding doubts related to Section 128A of the CGST Act, 2017. This notification, based on GST Council recommendations and effective from 01.11.2024, provided for waiver of interest or penalty or both for demands under Section 73 of the CGST Act pertaining to financial years 2017-18, 2018-19, and 2019-20, subject to certain conditions. The petitioner contended that their case was squarely covered by these instructions.
Key Issues
1. Whether the petitioner's case is covered by the instructions issued by the Central Government vide Notification dated 15.10.2024 (Annexure P-6) concerning the waiver of interest or penalty or both under Section 73 of the CGST Act, 2017, for financial years 2017-18, 2018-19, and 2019-20? Petitioner's Contention: The petitioner argued that their case was squarely covered by the instructions dated 15.10.2024 (Annexure P-6), which provided for waiver of interest or penalty under specific conditions for the relevant financial years. They sought to avail the benefit of this latest notification. Respondents' Contention: The respondents, through their counsel, acknowledged the issuance of the clarification dated 15.10.2024 (Annexure P-6) regarding Section 128A of the CGST Act, 2017, which was based on GST Council recommendations and aimed to provide for waiver of interest or penalty for certain demands.
Sections Cited
Section 128A, Section 73
AI-generated summary — verify with the full judgment below
1 ( 2025:HHC:15438 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 13358 of 2024 Decided on: 22.05.2025 ______________________________________________________________ Bipan Kumar Sharma ....Petitioner Versus State of H.P. & Ors. .…Respondents _ Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. The Hon’ble Mr. Justice Sushil Kukreja, Judge. _______________________________________________________________ Whether approved for reporting? For the petitioner : Mr. Kulwant Singh Gill, Advocate. For the respondents : Mr. Ramakant Sharma, Mr. Navlesh Verma, Ms. Sharmila Patial, Additional Advocates General with Mr. J.S. Guleria and Mr. Raj Negi, Deputy Advocates General, for respondent No. 1 State. Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari, Ms. Lalita Sharma, Ms. Aastha Kohli, Mr. Gaurav Kumar and Mr. Hitansh Raj, Advocates, for respondents No. 2 to 4. Tarlok Singh Chauhan
, Judge
(oral) The instant petition has been filed for grant of the following substantive relief: “That Annexure P5 dated 07.10.202
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