High Courts
Rulings of the High Court of Himachal Pradesh, newest first.
5 rulings
Himachal Pradesh High Court
Where retrospective amendment to Section 17(5)(d) was challenged by filing belated appeal, though Appellate Authority lacked power to condone delay beyond statutory limit, High Court set aside dismissal of appeal as time-barred and remanded matter for fresh decision on merits
Himachal Pradesh High Court
Where order dated 17.01.2025 cancelled registration retrospectively from 15.03.2022 without recording reasons for such retrospectivity in SCN or order, even though material showed no functioning unit at declared premises, retrospective cancellation was to be set aside and petitioner was entitled to a fresh reasoned decision on effective date, with actions post 17.01.2025 remaining intact
Himachal Pradesh High Court
Where petitioner challenged order-in-original and GST DRC-07 summary by writ petition despite statutory remedy of appeal under section 107, petitioner was required to pursue appellate remedy and period spent in writ was to be excluded from limitation, allowing appeal to be filed within thirty days
Himachal Pradesh High Court
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
Himachal Pradesh High Court
Where show cause notice was uploaded on GST portal under 'Additional Notices' instead of 'Notices and Orders', there was no valid service on petitioner and subsequent ex parte adjudication order and recovery notice based on such invalid service were not sustainable, leading to quashing of all such proceedings with liberty to issue fresh valid notice