2025 (12) TMI 1784

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.... Vishal Mohan, Senior Advocate with Mr. Parveen Sharma, Advocate. For the Respondents: Mr. Sushant Keprate, Additional Advocate General, for the respondents. VIVEK SINGH THAKUR, JUDGE (ORAL) Petitioner has approached this Court seeking following substantial relief:- "a. That this Hon'ble Court may be pleased to issue a writ in the nature of certiorari and quash the show cause not....

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....y the claim of the appellant regarding filing of returns by their supplier M/s Shivalik Marketing, the GST BO Web portal has been referred and it is found that the due returns for the period Feb, 2020 to March, 2020 has been filed by the supplied along with interest and the ITC is now available to the recipient for the claim of the same." 4. Learned counsel for the petitioner submits that in vi....

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....o. 1-Assistant Commissioner, State Taxes and Excise, Nahan, District Sirmour, H.P., especially in view of instructions placed on record, wherein it has been stated that after deposit of tax by the supplier alongwith interest ITC is available to the recipient for the claim of the same. 6. Accordingly, impugned order dated 4.1.2023 (Annexure P-4) is set aside and respondent No. 1-Assistant Commis....