IBC Overrides GST: Himachal Pradesh High Court Orders Unblocking of Rs. 4.27 Cr ITC After Resolution Plan Approval

HomeCompany & PMLAIBC Overrides GST: Himachal Pradesh High Court Orders Unblocking of Rs. 4.27...

IBC Overrides GST: Himachal Pradesh High Court Orders Unblocking of Rs. 4.27 Cr ITC After Resolution Plan Approval

Company & PMLA GST Top Stories

Published on

04/05/2026

By Mariya Paliwala

IBC Overrides GST: Himachal Pradesh High Court Orders Unblocking of Rs. 4.27 Cr ITC After Resolution Plan Approval

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Himachal Pradesh High Court has quashed a GST notice and directed the unblocking of Input Tax Credit (ITC) amounting to ₹4.27 crore, holding that claims not lodged during the insolvency process cannot be enforced later and the IBC law overrides GST laws. The bench of Justice Vivek Singh Thakur and Justice Ranjan Sharma has…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Resolution Plan