M/S Micro Turners Vs State of Hp and Others

1 Neutral Citation No. ( 2025:HHC:14148 )

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

______________________________	CWP No.135 of 2024 a/w connected petitions Date of Decision: 14.05.2025 _________________________
(1) CWP No. 135 of 2024 M/s Micro Turners Versus	....Petitioner
State of Himachal Pradesh & others	…Respondents
______________________________ (2) CWP No. 118 of 2024 M/s Micro Turners Versus State of Himachal Pradesh & others	__________________________ ....Petitioner …Respondents
________________________________ (3) CWP No. 119 of 2024 M/s Micro Turners Versus	____________________________ ....Petitioner
State of Himachal Pradesh & others	…Respondents
________________________________ (4) CWP No. 137 of 2024 M/s Micro Turners Versus	____________________________ ....Petitioner
State of Himachal Pradesh & others
________________________________	…Respondents ____________________________

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2 Neutral Citation No. ( 2025:HHC:14148 ) (5) CWP No.138 of 2024 M/s Micro Turners ....Petitioner Versus State of Himachal Pradesh & others …Respondents

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Coram

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Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge Hon’ble Mr. Justice Sushil Kukreja, Judge

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Whether approved for reporting?¹ No.

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___________________________________________________ For the petitioner(s) : Mr. Amar Pratap and Mr. Goverdhan Lal Sharma, Advocates in all the petitions. For the respondents : Mr. Anup Rattan, Advocate General with Mr.Ramakant Sharma, Mr. Navlesh Verma, Ms. Sharmila Patial, Mr. Sushant Kaprate, Additional Advocates General and Mr. Raj Negi, Deputy Advocate General, for respondents No.1, 3 & 4/State. Mr. Balram Sharma, Deputy Solicitor General of India with Mr. Rajeev Sharma, Advocate,for respondent No.2/UOI.

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Tarlok Singh Chauhan, Judge (Oral)

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Heard. On 07.05.2025, this Court passed the following

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order:-

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“Learned counsel for the petitioner(s) states that on account of typographical error whereby the petitioner had shown the inter-unit transfer as ‘nil’ that the present proceedings have been raked up or else this was a simple case where the goods have been transferred from Unit-II to Unit-IV and vice versa within the State and in case the petitioner is permitted to now revise the return manually, the respondents would have to re-determine the assessment. Learned Additional Advocate General prays for and is granted a week’s time to obtain instructions. List on 14.05.2025.”

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1 Whether reporters of Local Papers may be allowed to see the judgment?

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3 Neutral Citation No. ( 2025:HHC:14148 )

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Having perused the record, we find that it has always been the consistent case of the petitioner that it was on account of typographical error that it had shown the inter-unit transfer as ‘nil rated’ and due to which the present proceedings have been dragged on or else this was a simple case where the goods had been transferred from Unit-II to Unit-IV and vice-versa within the State, which did not attract any tax liability. In fact, such contention has been duly noticed even by the Appellate Authority, but the Appellate Authority doubted the case of the petitioner only because it found the turnover of the petitioner qua inter-unit supplies to be worth crores of rupees. However, no firm findings were recorded by the Appellate Authority that the tax was leviable on such inter-unit transfer within the State.

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Since there are no firm findings recorded by the Appellate Authority regarding the inter-unit transfer of goods being liable for imposition of tax, we deem it appropriate to allow these petitions by remanding the cases back to the Assessing Authority.

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Accordingly, these petitions are allowed. Impugned order dated 02.11.2023 (Annexure P-1, in all petitions) and order dated 02.01.2023 (Annexure P-12, in all the petitions) are set aside and the cases are remanded back to the Assessing Authority, who after hearing the petitioner, shall pass fresh assessment order(s). The

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4 Neutral Citation No. ( 2025:HHC:14148 ) petitioner is directed to appear before the Assessing Authority on 28.05.2025.

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Since the matter is more than a decade old, the Assessing Authority is directed to decide these cases as expeditiously as possible and in any event by 30.08.2025 .

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We further make it clear that in case the Assessing Authority eventually agrees to the contention of the petitioner that it was on account of typographical error that the petitioner had shown inter-unit transfer as ‘nil rated’, then the petitioner shall be permitted to file the returns manually.

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Before parting, it is further made clear that we have not gone into the merits of the case and the observations made hereinabove are solely for the purpose of adjudication of these petitions and shall not be construed to be an opinion much less a finding on merits.

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Pending miscellaneous application(s), if any, shall also stand disposed of.

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(Tarlok Singh Chauhan) Judge

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(Sushil Kukreja) May 14, 2025 Judge (VH)

M/S Micro Turners v. State of Hp and Others

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M/S Micro Turners v. State of Hp and Others

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