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Central GST Action Invalid Where State Authorities Already Initiated Inquiry: HP HC
Case Law Details
- Case Name
- Kundlas Loh Udyog Vs State of H.P. & Anr. (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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Kundlas Loh Udyog Vs State of H.P. & Anr. (Himachal Pradesh High Court)
ITC Blocked by Central Authority Quashed for Parallel Proceedings Bar; Blocked Input Tax Credit Set Aside Due to Lack of Jurisdiction; Parallel GST Proceedings Held Impermissible Under Section 6 of CGST Act; Summons and ITC Block Quashed for Violating Statutory Bar on Multiple Actions.
The Himachal Pradesh High Court considered a petition filed under Article 227 of the Constitution seeking quashing of a blocked Input Tax Credit (ITC) ledger dated 16 May 2024 (reflected on the portal on 20 May 2024) and summons dated 16...
