Kundlas Loh Udyog Vs State of H.P
Date: September 17, 2024
Subject Matter
Proceedings initiated by state authorities cannot be transferred to central authorities
Summary
The petitioner, a manufacturer and distributor of iron and steel, challenged the blocking of their Input Tax Credit (ITC) on the grounds of jurisdictional overreach by tax authorities. The petitioner had complied with summons issued by the State Tax…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT The instant petition under Article 227 of the Constitution of India has been filed for grant of the following substantive relief:- “(A). A direction be issued under the Supervisory jurisdiction or under the original jurisdiction under the Constitution of India, as pleases to this Hon’ble Court, to allow the present petition…