Disposed¶24

M/S Friends Alloys v. the State of Hp and Others

Himachal Pradesh HC16 May 2025CWP/7722/2025

Case brief

AI extract

What is this about?

Friends Alloys; State of H.P.; SGST reimbursement; Net State Goods and Service Tax; HP Goods and Service Tax Act, 2017; Rule 27 r/w Rule 15 of the 2019 Rules; Clause 8(IV) of the 2019 Policy; recommendations dated 01.04.2024 and 16.04.2025; mandamus; writ of mandamus; Himachal Pradesh High Court; CWP 7722/2025; release of admitted tax amount by 31.07.2025; Tarlok Singh Chauhan; Sushil Kukreja.

What did the court decide?

Direction to the respondents to release Rs.1,47,25,054/- (financial year 2022-23) and Rs.1,81,58,173/- (financial year 2023-24) towards reimbursement of SGST by 31.07.2025; petition and pending application disposed of; compliance listed for 01.08.2025. ¶24

M/S Friends Alloys Vs the State of Hp and Others — Himachal Pradesh HC (2025) — LawSathi Research

¶1

¶2

( 2025:HHC:14375 )

¶3

IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA

¶4

CWP No.7722 of 2025

¶5

Decided on: 16.05.2025

M/s Friends Alloys

...…..Petitioner

Versus

State of H.P. and others …..Respondents.

¶10

Coram

¶11

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

¶12

Whether approved for reporting?^{1 No}

¶13

For the Petitioner:	Mr. Ajay Vaidya, Advocate.
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.

¶14

Tarlok Singh Chauhan, Judge ( Oral )

¶15

The instant petition has been filed for grant of the following

¶16

substantive relief:-

¶17

“A writ in the nature of mandamus or any other appropriate writ to direct the respondents to act in furtherance to the sanctioned amount in terms of the recommendations dated 01.04.2024 (Annexure P-3) and 16.04.2025 ( Annexure P-4) and disburse the Net State Goods and Service Tax deposited by the petitioner under HP Goods and Service Tax Act, 2017,

¶18

1 Whether the reporters of the local papers may be allowed to see the Judgment?Yes

¶19

¶20

( 2025:HHC:14375 )

¶21

to the petitioner in terms of the mandate of Rule 27 r/w Rule 15 of the 2019 Rules and Clause 8(IV) of the 2019 Policy with consequential direction to the respondents No.2 and 3 to smoothen the implementation of the said mandate by assisting the respondent No.1 in complying the same .”

¶22

The respondents have placed on record communication dated 14.05.2025 whereby as against the claim of the petitioner for ₹435.78 lakh, they have been admitted claim of ₹1,47,25,054/- for the435.78 lakh, they have been admitted claim of 1,47,25,054/- for the₹435.78 lakh, they have been admitted claim of ₹1,47,25,054/- for the financial year 2022-23, which amount now has not been disputed even by the counsel for the petitioner.

¶23

As regards the financial year 2023-24, the respondents have not disputed the entitlement of the petitioner for a sum of ₹435.78 lakh, they have been admitted claim of ₹1,47,25,054/- for the1,81,58,173/- towards the reimbursement of SGST.

¶24

In this view of the matter, we deem it appropriate to direct the respondents to release the aforesaid amount by 31.07.2025. Ordered accordingly.

¶25

The petition stands disposed of in the aforesaid terms, so also the pending application, if any.

¶26

For compliance, to come up on 01.08.2025.

¶27

(Tarlok Singh Chauhan) Judge

¶28

(Sushil Kukreja) Judge

¶29

16^th May, 2025. (yogesh/pankaj)

M/S Friends Alloys v. the State of Hp and Others

Case brief

What is this about?

What did the court decide?

M/S Friends Alloys v. the State of Hp and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Savitri Devi Vs State of Rajasthan and Others

Arif Khan Vs State of Hp and Others

Bajeer Mohammad Vs State of Hp and Others

Kewal Verma Vs the Hrtc and Another

Sanjeev Kumar Vs the Hrtc and Another

Khem Raj Sharma Vs Hrtc and Others