Saluja Motors Pvt. Ltd. Vs State of H.P and others
Date: April 20, 2025
Court: High Court
Bench: Himachal Pradesh
Type: Writ Petition
Judge(s)/Member(s): Tarlok Singh Chauhan, Sushil Kukreja
Subject Matter
GST demand upheld despite procedural lapse in show cause notice
Summary
This petition concerned a taxpayer seeking to rectify their GST 3B returns for February and March 2018. The petitioner had inadvertently intermingled Integrated Goods and Services Tax (IGST) and Cess credits, leading to an excess claim un…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT The instant petition has been filed for grant of the following reliefs:- i) Writ of mandamus or any other appropriate writ, orders or directions to the Respondent No. 2 & 3 to allow the Petitioner to rectify the GST 3B Returns filed for the month of February and March 2018; ii) Writ of certiorari quashing order dated 29.12.2023 (An…