2026 (5) TMI 156

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....cate. For the Respondents: Mr. Anup Rattan, Advocate General, with Mr. Sushant Keprate, Additional Advocate General & M/s Raj Negi & Swati Draik, Deputy Advocates General. ORDER PER VIVEK SINGH THAKUR, JUDGE (ORAL) Petitioner has approached this Court seeking following main substantial relief(s):- "i) Issue a writ in the nature of certiorari/mandamus for quashing/reading down ....

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....respondent No. 3 as the proceedings in question are illegal and contrary to the provisions of the Central GST Act, 2017 and Himachal Pradesh GST Act, 2017; & (iii) Issue a writ in the nature of mandamus directing respondent No. 3 to unblock the ITC(Input Tax Credit) blocked on 09.05.2022 (annexure P-9) as the said action is in contravention to the provision of the Central GST Act/Himachal....

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....exure P-7), which have been assailed as relief No. 2 in the present petition. 4. It has been further submitted that the petitioner would be satisfied if the concerned authorities are directed to consider the claim/objections afresh alongwith documents filed/to be filed by or on behalf of the petitioner before the competent authority in response to the aforesaid summary show cause notices/detail....

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....t tax credit in question. 6. Learned Advocate General submits that, in case the petitioner files a fresh response to the summary show cause notices/detailed notices before the competent authority along with relevant documents to substantiate the claim of petitioner, the competent authority shall decide the same within a reasonable time. 7. In view of the above, the present petition is dispos....