GST Demand Set Aside & ITC allowed After Supplier Filed Returns With Interest

Shivalik Containers Pvt. Ltd. Vs Assistant Commissioner & Another (Himachal Pradesh High Court)

The Himachal Pradesh High Court considered a writ petition challenging a show cause notice and order dated 04.01.2023 issued under Section 74 of the CGST Act, 2017, which raised a demand of ₹16,72,140 against the petitioner on the ground that input tax credit (ITC) had been wrongly availed due to non-payment of tax by the supplier. During the proceedings, the State placed instructions on record stating that verification from the GST portal showed that the supplier had subsequently

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