Thakur Bottle Store Through Its Proprietor Ramesh Chand vs. The State Of Hp And Others
Held
The Court noted that the address and contact details of the State GST Tribunal's seat had been provided to the petitioner's counsel. Consequently, the Court dismissed the petition as withdrawn.
Facts
The petitioner filed a second writ petition after their first one was disposed of, granting liberty to appeal to the GST Tribunal. The petitioner claimed they could not locate the Tribunal's seat to file the appeal.
Key Issues
The primary issue was the petitioner's inability to file an appeal with the GST Tribunal due to not tracing its seat, despite prior liberty granted.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
2026:HHC:13598
THE HIGH COURT OF HIMACHAL PRADESH AT
SHIMLA
CWP No.5989 of 2026
Decided on: 24.04.2026 ____________________________________________________ M/s Thakur Bottle Store
....Petitioner
Versus State of H.P and others
…Respondents
Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge Whether approved for reporting?
For the petitioner: Mr. Ashok Kumar, Advocate.
For the respondents: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General
Vivek Singh Thakur, Judge (oral)
This is a second petition preferred by the petitioner against the order dated 15.01.2026, signed on 02.02.2026 passed under Section 107 of Himachal Pradesh Goods and Services Tax Act, 2017 ( in short H.P GST Act) by the Appellate Authority.
Earlier petitioner had also filed writ petition bearing CWP No.4458 of 2026 against the same order, which was disposed of on 06.04.2026, granting him liberty to prefer an appeal before the GST Tribunal as available un
The judgment continues below.
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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.