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…
IBC Overrides GST: Himachal Pradesh High Court Orders Unblocking of Rs. 4.27 Cr ITC After Resolution Plan Approval
Mariya Paliwalahttps://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
Latest articles
GST
Businesses Should Not Be Kept Outside GST Regime Without Due Process: Gauhati High Court
The Gauhati High Court, Itanagar Bench, has granted relief to a taxpayer whose GST...
Indirect Taxes
Provisional Release Can’t Be Denied Solely On Dept. Suspicion Of Misclassification And Undervaluation Of Imported Goods: CESTAT
The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New...
Indirect Taxes
S. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Columns
Modi–Meloni Chemistry and Trade Relations of India and Italy
The evolving relationship between India and Italy has increasingly attracted global attention not only...
More like this
GST
Businesses Should Not Be Kept Outside GST Regime Without Due Process: Gauhati High Court
The Gauhati High Court, Itanagar Bench, has granted relief to a taxpayer whose GST...
Indirect Taxes
Provisional Release Can’t Be Denied Solely On Dept. Suspicion Of Misclassification And Undervaluation Of Imported Goods: CESTAT
The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New...
Indirect Taxes
S. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...

