Shiv Shakti Trading Co. Vs State of Haryana And Others (Panjab Haryana high court)
The Punjab and Haryana High Court disposed of the petitions after holding that the controversy raised stood concluded by the Division Bench judgment of the Jharkhand High Court in Usha Martin Limited Vs. Additional Commissioner, Central GST and Excise, Jamshedpur and others, [2024] 124 GSTR 396 (Jharkhand). The Court noted that the said judgment had been followed in Steel Authority of India Limited Vs. State of Jharkhand & ors., 2025 SCC OnLine Jhar 436, and that the Special Leave Petition against the Usha Martin judgment had been dismissed by the Hon’ble Supreme Court. It also recorded that the SLP against the Steel Authority of India judgment had likewise been dismissed by the Supreme Court.
Earlier, on 07.2026, counsel for the petitioners relied upon the judgments in Usha Martin Limited and Steel Authority of India Limited, submitting that the present matters could also be disposed of on the same terms. The respondents sought time to examine the issue, following which the matters were adjourned.
After hearing the parties, the High Court found that the issues involved had already been adjudicated by the Jharkhand High Court in Usha Martin Limited, which was subsequently followed in Steel Authority of India Limited. Expressing respectful agreement with the view taken in those decisions, the Court observed that the Steel Authority of India judgment had also been tested before the Supreme Court by the State of Jharkhand, where the SLP had been dismissed.
