Himachal Pradesh High Court
M/S Prime Steel Industries Pvt. Ltd vs State Of H.P And Another on 1 May, 2025
Bench: Tarlok Singh Chauhan, Sushil Kukreja
( 2025:HHC:12143-DB )
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA.
CWP No.616 of 2025
Decided on: 1st May, 2025
M/s Prime Steel Industries Pvt. Ltd. .......Petitioner
versus
State of H.P and another ...Respondents
Coram
The Hon'ble Mr. Justice Tarlok Singh Chauhan, Judge.
The Hon'ble Mr. Justice Sushil Kukreja, Judge.
Whether approved for reporting?1 No.
For the petitioner: Mr. Shrawan Dogra, Senior
Advocate with Mr.Manik Sethi,
Advocate.
For the respondents: Mr.Navlesh Verma, Addl. A.G
and Ms.Sharmila Patial, Addl.
A.G. for respondent No.1.
Mr. Vijay K. Arora, Senior
Advocate with Ms.Aastha Kohli,
Advocate for respondent No.2.
Tarlok Singh Chauhan, Judge (Oral)
The petitioner being aggrieved by the initiation of
parallel proceedings by respondent No.1 as well as respondent
No.2 by virtue of notice issued under Section 70 of the Central
Goods and Services Tax Act, 2017, has approached this Court
by filing the instant petition for grant of the following
substantive relief:-
1 Whether the reporters of Local Papers may be allowed to see the judgment? Yes.
( 2025:HHC:12143-DB )
"A) A writ in the nature of mandamus or any other
appropriate writ to quash and set aside the summons
dated 13.12.2024 (Annexure P-8), issued by the
Respondent no. 2 and consequential action of blocking the
credit ledger of the petitioner on 01.01.2025 on the GST
Portal on dated 01.01.2025 (Annexure P-10) & 06.01.2025
(Annexure P-14) as the same are without jurisdiction and
in the teeth of Section 6(2)(b) of the Central Goods and
Service Tax Act 2017."
2. On 17.03.2025, the Court passed the following
order:-
"Even though the State has filed instructions dated
15.3.2025, however we are of the considered view that
the stand of the respondent-State must be reflected on
affidavit. Therefore, necessary affidavit be filed within two
weeks.
List on 10.4.2025. In the meanwhile, reply on
behalf of respondent No.2 be also filed."
3. In compliance to the aforesaid orders, respondent
No.1 has filed affidavit, wherein it is averred that the
summon/notice had been issued to the petitioner on
03.08.2021 by the Assistant Commissioner State Taxes and
Excise-cum-proper Officer, to which, the petitioner had
submitted its reply on 17.08.2021. It is further averred that in
the instant case, respondent No.2 had initiated the proceedings
against the petitioner much later than the proceedings initiated
by respondent No.1. Accordingly, respondent No.1 has
( 2025:HHC:12143-DB )
submitted that petitioner be directed to let respondent No.1
conclude the proceedings under the CGST/HPGST Rules, 2017.
4. The record reveals that respondent No.2 i.e. Senior
Intelligence Officer, DGGI, Meerut Zonal Unit has now
transferred the proceedings and the same are pending before
the 1st respondent, as is evident from letter dated 24.04.2025,
which reads thus:-
"In continuation to this office letter No. 6533 dated, 15th
March, 2025 on the above. In this context, it is submitted
that the instant case has already been transferred to this
office by the Respondent No. 2 i.e. Senior Intelligence
Officer, DGGI Meerut Zonal Unit, Ground Floor, Opp.
Saheed Park, Delhi Road, Meerut vide letter
No.DGGI/INV/GST/2295/2021/Pt IV/4910 dated
28.02.2025 (copy enclosed)."
5. Since the proceedings now stand transferred by
respondent No.2 to respondent No.1, the instant petition has
achieved its purpose and is disposed of accordingly.
6. As regards the 'blocked credit ledger', learned
counsel for respondent No.2, on instructions, submits that the
same stands unblocked and such averments has specifically
been made in para 3 of the reply. The relevant portion thereof
reads as under:-
"Further, communication dated 23.12.2024 received
from the petitioner, was considered and its investigation
has already been transferred to respondent No.1 and
unblocked the Input Tax Credit."
( 2025:HHC:12143-DB )
7. The writ petition is disposed of in the aforesaid
terms, so also the pending applications, if any.
( Tarlok Singh Chauhan )
Judge
May 01, 2025 ( Sushil Kukreja )
(naveen) Judge
