Sep 2, 2025
Parallel GST proceedings quashed as DGGI transferred case to State authority; blocked ITC ledger ordered unblocked
Case Summary Case Title: M/s Prime Steel Industries Pvt. Ltd. v. State of Himachal Pradesh and anotherCourt: High Court of Himachal Pradesh, ShimlaPetition No.: CWP No.616 of 2025Category: Jurisdiction – Parallel Proceedings, Blocking of ITC LedgerDate of Judgment: 1st May, 2025Relevant Provisions: Section 6(2)(b) and Section 70 of the CGST Act, 2017; CGST/HPGST Rules, 2017 Facts (Paras 1–3) The…