Shiv Shakti Trading Co. Vs State of Haryana And Others
Date: July 21, 2026
Subject Matter
Adjudication of Section 73 and 74 proceedings regarding erstwhile VAT credits set aside
Summary
The present petitions have been allowed by the High Court, which found that the controversy raised was concluded by the Division Bench of the Jharkhand High Court in Usha Martin Limited and Steel Authority of India Limited , decisions upheld by the S…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Controversy raised in the present petitions stands concluded by the Division Bench of the Jharkhand High Court in Usha Martin Limited Vs. Additional Commissioner, Central GST and Excise, Jamshedpur and others, [2024] 124 GSTR 396 (Jharkhand), against which Special Leave Petition (SLP) has also been dismissed by the Hon’ble Supreme…