Himachal Pradesh High Court
CWP/2977/2024 of M/S LIME CHEMICALS LTD Vs STATE OF HP AND ORS on 8 October 2026
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.2977 of 2024 Date of decision: 08.10.2026 M/s Lime Chemicals Limited …..Petitioner Versus State of H.P. and others …..Respondents Coram The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. The Hon’ble Mr. Justice
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2026:HHC:43864
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.2977 of 2024 Date of decision: 08.10.2026 M/s Lime Chemicals Limited …..Petitioner
Versus State of H.P. and others …..Respondents
Coram
The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. The Hon’ble Mr. Justice Yogesh Jaswal, Judge. Whether approved for reporting?1 For the Petitioner : Mr. Ajay Vaidya, Advocate. For the Respondents : Mr. Anup Rattan, Advocate General with Mr. Ramakant Sharma, Additional Advocate General, for respondents No. 1 & 2. Mr. Bharat Bhushan, Senior Panel Counsel for respondent No.3-UOI. Ajay Mohan Goel, Judge (Oral) By way of this writ petition, the petitioner has prayed for the following reliefs:- (a) To hold that the Section 1692)(c) of the CGST Act, second proviso to Section 16(2) (d) and proviso to Section 16(40 of the CGST Act are ultra virus of the constitution; (b) To hold that the Input Tax Credit availed by the petitioner member is not subject to rejection solely on the ground that the tax collected by the supplier of the raw material from the petitioner member if it is not paid to the government; 1Whether the reporters of the local papers may be allowed to see the Judgment?Yes
2026:HHC:43864
(c) To hold that the Input Tax Credit availed by the petitioner member is not subject to rejection solely on the ground that the tax collected by the supplier of the raw material from the petitioner Member is whether or not paid to the government through utilization of ineligible Input Tax Credit; (d) That impugned Annexure P-4 may kindly be quashed and set-aside.”
2. At this stage, Mr. Ajay Vaidya, learned counsel for the petitioner submits that interest of justice would be served if the petitioner is permitted to avail of the statutory remedy by protecting the limitation.
3. Without making any observation on the issue raised in this petition, the petition is disposed of with liberty to the petitioner to approach the statutory Authority against the order impugned within a period of 60 days from today. In such an event, the appeal shall be deemed to have been filed within limitation and shall be heard and decided on merits. Pending miscellaneous application(s), if any, shall also stand disposed of.
(Ajay Mohan Goel)
Judge (Yogesh Jaswal) Judge
08th October, 2026. (yogesh)