HP HC Directs Fresh Review of ITC Claim, Orders Reasoned Decision on GST SCN

Vardhman Ispat Udyog Vs Union of India & Ors. (Himachal Pradesh High Court) The Himachal Pradesh High Court in Vardhman Ispat Udyog Vs Union of India & Ors. dealt with a dispute concerning denial of input tax credit (ITC) and challenge to show cause notices issued under the GST framework. The petitioner initially sought to declare Section 16(2)(c) of the  Central Goods And Services Tax Act, 2017 unconstitutional but later chose not to press this relief, reserving the right to challenge it separately. The core grievance was that despite submitting detailed replies with supporting docum...