GST input tax credit case: High Court disposes writ petitions, eight weeks given to file reply

Jamna Auto has shared an update on a GST litigation.

Mon 5 Oct 2026

Input tax credit in dispute

Rs.1.86 Crores

Time allowed to file reply

eight weeks

Writ petition number

CWP No. 21801 of 2023

GST notice date

5 September 2023

Case stage

show cause notice stage

What the company has shared

Jamna Auto Industries has given an update on a GST litigation it had disclosed earlier. The dispute relates to a notice from the Proper Office (State Tax)-cum-Excise & Taxation Office, HGST Department, Jagadhri, Haryana, dated 5 September 2023. The notice is primarily related to the ineligibility of input tax credit amounting to Rs.1.86 Crores claimed and utilised by the company.

The company had shared Civil Writ Petition 21801-2023 against that notice before the Hon'ble High Court of Punjab and Haryana at Chandigarh.

Where the matter stands now

• The Hon'ble High Court of Punjab and Haryana at Chandigarh, vide its judgment dated October 01, 2026, in CWP No. 21801 of 2023 along with connected matters, has disposed of the writ petitions in terms of the directions contained in the judgment.
• As the proceedings relating to the company are at the stage of show cause notice, the company has been given liberty to file a reply or supplementary reply, along with supporting materials, within a period of eight weeks to the tax authorities.
• The Proper Officer is required thereafter to decide the matter by passing a reasoned and speaking order after granting an opportunity of hearing, keeping in view the guidelines laid down in the judgment.
• The company has stated that it shall file its reply within the stipulated period of eight weeks.

The disclosure also states that the matter does not concern key management personnel, the promoter or the ultimate person in control, and that no settlement details apply, as the proceedings have not been settled.

How to read this

This is an update on where a tax dispute currently stands, not a final outcome. The writ petitions have been disposed of, and the matter goes back to the tax authorities at the show cause notice stage. The company now has a defined window of eight weeks to present its reply and supporting material, after which the Proper Officer is to pass a reasoned and speaking order following a hearing.

The amount involved, Rs.1.86 Crores of input tax credit, is the figure to keep in mind when judging the size of the matter. Investors may note that the stage of the case has moved forward, with the next step being the company's reply and then a decision by the tax officer.

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