Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

JAI AMBEY BHARAT GAS vs. STATE OF H.P. & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

RAJIV SHAKDHER
SATYEN VAIDYA
Pet. Counsel
Rakesh Sharma
Sakshi Gautam
Res. Counsel
Sushant Kaprate

Petitioner / Applicant

JAI AMBEY BHARAT GAS
Respondent STATE OF H.P. & OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Oct 3, 2024
Order No.

CWP No. 11232 of 2024.

Citation

2024(10) TAXREPLY 11615
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

RAJIV SHAKDHER, CHIEF JUSTICE (ORAL) This writ petition is directed against the order of demand dated 02.08.2024 issued by respondent no. 3. 2. Learned counsel for the petitioner does not dispute that an appeal would lie against the aforementioned order of demand. 2.1. Learned counsel for the petitioner says that he will take recourse to the statutory remedy provided under the Central Goods and Services Tax Act, 2017, (hereafter referred to as “CGST Act, 2017”). 2.2. He further submits that input tax credit on the purchases made from Bharat Petroleum has been wrongly blocked. It is clarified that, though, the petitioner is the second purchaser. In support of his plea, reliance is placed on Rule 86-A of the Central Goods and Services Rules, 2017. 3. The writ petition is dismissed as withdrawn, as prayed, with liberty to take recourse to an appropriate statutory remedy, albeit, as per law. 3.1. Liberty is also given to the petitioner to move an appl....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)