M/S Thakur Bottle Store vs. The State Of Hp And Others
Held
The High Court noted that a statutory appeal to the GST Tribunal was available and that the Tribunal was functional. Therefore, the writ petition was not the appropriate remedy.
Facts
The petitioner filed a writ petition before the High Court challenging an adjudication and order passed by the Appellate Authority under the H.P. GST Act. The petitioner had a statutory appeal available to the GST Tribunal.
Key Issues
Whether a writ petition is maintainable when a statutory appeal remedy is available. The availability and functionality of the GST Tribunal for appeal.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
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.
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
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.