High Court of Punjab & Haryana22 July 2026

Shiv Shakti Trading Co. v. State of Haryana

For assessee

CWP NOS. 2687 OF 2021, 3995 OF 2022, 14187 & 16062 OF 2023, 5200 & 25935 OF 2024 AND

The ruling in brief

Where proceedings were initiated under sections 73 and 74 of CGST, PGST and HGST for credits availed under erstwhile Haryana VAT Act, such VAT-era credits were held outside purview of GST adjudication and determination provisions, making actions under sections 73/74 without jurisdiction, and proceedings could not be sustained against petitioners

Provisions considered

Section 73, read with sections 74 and 140, of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Shiv Shakti Trading Co. v. State of Haryana

The ruling in brief

Provisions considered

Shiv Shakti Trading Co. v. State of Haryana

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Vinod George v. State Tax Officer

Sumant Kumar Agarwal v. Commissioner of CGST & CX

Munna Associates v. State Tax Officer