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SALUJA MOTORS PVT. LTD. vs. STATE OF H.P AND OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SUSHIL KUKREJA
Pet. Counsel
Naveen Bindal
Bharat Jain
Lalit K. Sehgal
Res. Counsel
Anup Rattan
Sushant Keprate

Petitioner / Applicant

SALUJA MOTORS PVT. LTD.
Respondent STATE OF H.P AND OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Apr 21, 2025
Order No.

CWP No. 2293 of 2024

Citation

2025(4) TAXREPLY 13090
Original Order
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ORDER

TARLOK SINGH CHAUHAN, JUDGE The instant petition has been filed for grant of the following reliefs:- i) Writ of mandamus or any other appropriate writ, orders or directions to the Respondent No. 2 & 3 to allow the Petitioner to rectify the GST 3B Returns filed for the month of February and March 2018; ii) Writ of certiorari quashing order dated 29.12.2023 (Annexure P-6), passed by Respondent No. 3 whereby the Respondent No. 3 has created a demand of Rs. 35,95,799/- under the category of 'CESS' along with interest and penalty; iii) In alternative, writ of mandamus or any other appropriate writ, orders or directions to the Respondents to allow the Petitioner to avail the credit available with him under IGST head, wrongly claimed under Cess, pertaining to 2017-18 amounting to Rs. 32,53,615/-. 2. According to the petitioner, the petitioner is a Private Limited Company having its business in the State and is duly registered with the Goods and Services Tax ....

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