2026 (5) TMI 706

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.... For the Respondents: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General for respondents No.1 & 3. Mr. Vijay K. Arora, Senior Advocate with Ms. Godawari and Mr. Hitansh Raj, Advocates, for respondents No. 2 & 4. VIVEK SINGH THAKUR, JUDGE Petitioner has approached this Court seeking following main substantial relief(s):- "(i) Issue a writ in the ....

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....ii) Issue a writ in the nature of certiorari/mandamus for quashing/reading down the provisions of Section 16(2)(c) read with Rule 36(4) CGST/HP GST Acts & Rule of 2017 which restrict the claim of Input Tax Credit to the extent of value reflected in GSTR 2A(returned by the suppliers in GSTR 1) being violative of Articles 14 and 19(1)(g), 265 and 300A of the Constitution of India (iv) Issue....

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....ith documents claiming entitlement to the benefit of Input Tax Credit. However, without considering the same, order-in-original dated 20.06.2024 (Annexure P-1) has been passed, which has been assailed as relief Nos. (ii) in the present petition. 4. Admittedly, while passing impugned order dated 20.06.2024 (Annexure P-1), response of the petitioner contained in the reply as well as documents fil....

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....ion of the identity of the supplier (RTP), in accordance with law, as applicable. 6. It has been further submitted that, if upon consideration of the relevant documents, it is found that all purchases and transactions are genuine and supported by valid documents and were made prior to the cancellation of the supplier's registration, the petitioner be granted the benefit of Input Tax Credit in q....