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 filed the pe...