Radiant Castings Private Limited Vs Joint Commissioner of State Taxes & Excise
Date: April 23, 2026
Court: High Court
Bench: Himachal Pradesh
Type: Writ Petition
Judge(s)/Member(s): Vivek Singh Thakur, Ranjan Sharma
Subject Matter
GST Input Tax Credit Cannot Be Blocked After Approved CIRP Resolution Plan
Summary
The petition was allowed , and the impugned notice for blocking Input Tax Credit (ITC) of Rs.4,27,11,970/- was quashed . The Court found that the demand had been extinguished following the approval of a Resolution Plan under the Corporate Insolvency…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT Petitioner has approached this Court for quashing and setting aside impugned notice dated 22.08.2022 (Annexure P-1) issued by Joint Commissioner of State Taxes & Excise, South Enforcement Zone, Parwanoo and also, against blocking the Input Tax Credit (‘ ITC ’) of the petitioner amounting to Rs.4,27,11,970/- with further prayer to r…