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GST Sections 73 & 74 Inapplicable to Pre-GST VAT ITC Disputes: P&H HC
Case Law Details
- Case Name
- Shiv Shakti Trading Co. Vs State of Haryana And Others (Panjab Haryana high court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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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 a...





