Ishwar Singh Rathore Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High court)
Date: May 6, 2026
Subject Matter
Order Setting Aside ITC Demand for Failure to Consider Petitioner Reply and Remanding for Reconsideration
Summary
The High Court has set aside an order of demand related to Input Tax Credit (ITC) as the assessing authority failed to consider the petitioner's detailed reply and supporting documents. The matter has been remanded back to the competent authority for…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT Petitioner has approached this Court seeking following main substantial relief(s):- “(i) Issue a writ in the nature of certiorari quashing order of demand dated 28.03.2024, passed by the Respondent No. 5, while conducting scrutiny under Section 61 of Centre Goods and Service Tax Act, 2017, without issuing mandatory notice in Form ASMT…