High Court of Himachal Pradesh6 July 2026

Vardhman Ispat Udhyog v. Adjudicating Authority cum Deputy Commissioner, CGST Division Dharamshala

For assessee

CWP NO. 4845 OF 2025

The ruling in brief

Where multiple authorities initiated proceedings on alleged fake ITC involving same subject matter against petitioner, once show cause notice was issued by designated authority, that authority had precedence to complete proceedings and actions of other authorities were to follow outcome of those SCN proceedings, ensuring single-stream adjudication without parallel inquiries

Provisions considered

CGST S.6

Section 6 of Central Goods and Services Tax Act, 2017/Himachal Pradesh Goods and Services Tax Act, 2017

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The ruling in brief

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Related rulings

Delhi High Court16 Sept 2026

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Vardhman Ispat Udhyog v. Adjudicating Authority cum Deputy Commissioner, CGST Division Dharamshala

The ruling in brief

Provisions considered

Vardhman Ispat Udhyog v. Adjudicating Authority cum Deputy Commissioner, CGST Division Dharamshala

The ruling in brief

Provisions considered

Read the full analysis

RPP Infra Projects Ltd. v. Union of India

Katyani Exports v. Union of India

Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch

Read the full analysis