Abbott Healthcare Pvt. Ltd. Vs Union of India & Ors
Date: April 23, 2026
Subject Matter
Adjudicating Authority Must Consider Audit Report Before Passing Order on ITC Availment
Summary
The Himachal Pradesh High Court has set aside an order dated 29.12.2023 passed by the Additional Commissioner, Central Goods & Services Tax. The matter has been remanded for fresh adjudication, as the authority failed to consider an Audit Report…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT This petition has been preferred against the impugned order dated 29.12.2023 passed by respondent No.4, i.e. Additional Commissioner, Central Goods & Services Tax, Shimla, H.P 2. On 22.05.2025, following order was passed by this Court in this matter:- “Learned counsel for the petitioner on instructions states that the petitioner is…