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SHIVALIK INTERNATIONAL vs. JOINT COMMISSIONER OF STATE TAX AND EXCISE-CUM-PROPER OFFICER & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SUSHIL KUKREJA
Pet. Counsel
Vishal Mohan
Neeraj Sharma
Res. Counsel
Anup Rattan
Ramakant Sharma
Vijay Kumar Arora

Petitioner / Applicant

SHIVALIK INTERNATIONAL
Respondent JOINT COMMISSIONER OF STATE TAX AND EXCISE-CUM-PROPER OFFICER & OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Jun 6, 2025
Order No.

CWP No. 7606 of 2025

Citation

2025(6) TAXREPLY 13619
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ORDER

The instant petition has been filed for grant of the following substantive reliefs : - “a) That this Hon’ble Court may kindly be pleased to issue a writ in the nature of certiorari and quash the summons issued under Section 70 (Annexure P-9) and DRC01A issued under Section 74(5) of the CGST/ HPGST Act (Annexure P-12) requiring the petitioner to appear in person and holding that action initiated by the learned respondent No.1 is without jurisdiction and as such is nullity. b) That this Hon’ble Court may kindly be pleased to issue a writ in the nature of mandamus directing the revenue authority to unseal the premises of the petitioner (Annexure P-7) and unblock the credit which has been illegally blocked (Annexure P-10).” 2. The petitioner is aggrieved by parallel proceedings initiated by the Central Goods and Service Tax Commissioner alongwith the State Taxes and Excise-cum-Proper Officer. 3. It is not in dispute that it was the Commissioner, C....

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