Himalaya Communication Pvt. Ltd. Vs Union of India
Date: June 5, 2025
Subject Matter
ITC cannot be denied based solely on the retrospective cancellation of supplier's registration
Summary
The case involves Himalaya Communication Pvt. Ltd. (the Petitioner) challenging the denial of Input Tax Credit (ITC) based solely on the retrospective cancellation of their supplier's GST registration. The High Court of Himachal Pradesh found that th…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT The instant petition has been filed for grant of the following reliefs:- “i) For issuance of a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ or direction calling for the records pertaining to the Petitioners’ case and after going into the validity and legality thereof to quash and set asid…