Judgment
2026:HHC:10201 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 4458 of 2026.
Date of decision: 06.04.2026.
_____________________________________________________________________________ M/s Thakur Bottle Store
...Petitioner.
Versus State of Himachal Pradesh and Ors.
…Respondents.
____________________________________________________________________________
Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge.
Hon’ble Mr. Justice Ranjan Sharma, Judge.
Whether approved for reporting? 1 _____________________________________________________________________________ For the Petitioner.
Mr. Ashok Kumar, Advocate.
For the Respondents:
Mr. Sushant Keprate, Additional Advocate General.
__________________________________________________________ Vivek Singh Thakur, Judge Notice. Mr. Sushant Keprate, Additional Advocate General, appears, waives and accepts service of notice on behalf of the respondents-State.
2.
This petition has been preferred against adjudication and order passed by the Appellate Authority under Section 107 of Himachal Pradesh Goods and Services Tax Act, 2017 (in short H.P. GST Act’).
1 Whether the reporters of the local papers may be allowed to see the judgment?
2 2026:HHC:10201
CWP No. 4458 of 2026 3.
Admittedly, there is a provision of statutory appeal under Section 112 of H.P. GST Act, providing appeal from the impugned order passed by the Appellate Authority to GST Tribunal. It is also admitted fact that GST Tribunal is functional in the State of Himachal Pradesh.
4.
In view of above, present petition is dismissed with liberty to the petitioner to avail appropriate remedy, as available to him, in terms of provisions of the HP GST Act.
5.
The petition is disposed of, in the above terms, so also the pending application(s), if any.
(Vivek Singh Thakur),
Judge.
(Ranjan Sharma), Judge.
6th March, 2026 (Susheel)