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

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

Company & PMLA GST

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

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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…

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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.

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

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