Under Protest’ Payments Not GST Liability Admission: HP High Court

Shyama Power India Ltd. Vs State of H.P. & Ors. (Himachal Pradesh High court) 1. Key Facts of the Case: The petitioner, Shyama Power India Ltd., is engaged in the construction of transmission lines and sub-stations. An audit under Section 65 of the GST Act was initiated for FY 2017-18 and 2018-19. Audit memos raised objections regarding alleged wrong availment of ITC of ₹1.11 crore on purchases from three Delhi/UP-based suppliers. The petitioner provided extensive documentary evidence, including bank statements, purchase orders, transporter affidavits, and reconciliations, to ref...