Shimla, June 28
In a recent ruling, the High Court of Himachal Pradesh has directed the reassessment of budgetary support claims made by Ultra Tech Cement Ltd. under the Goods and Services Tax (GST) regime. The case, was presided over by Chief Justice M.S. Ramachandra Rao and Justice Satyen Vaidya, who found procedural lapses in the initial handling of the company’s claims.
Ultra Tech Cement Ltd. operates two manufacturing units in Himachal Pradesh and had sought budgetary support for the quarters from July 2017 to September 2017 and October 2017 to December 2017. The company’s claims were partially or fully rejected by the Deputy Commissioner, CGST, Shimla, citing an existing credit balance that could have been utilized for tax payment.
The court noted that the Deputy Commissioner failed to properly consider the separation of credit balances between the two units and did not provide adequate notice or opportunity for a hearing to Ultra Tech Cement Ltd. As a result, the court set aside the initial orders and the subsequent appellate decision, remanding the matter back to the Deputy Commissioner for a fresh decision, with instructions to provide a personal hearing to the petitioner and resolve the issue within three months.
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