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VARDHMAN ISPAT UDYOG vs. STATE OF HIMACHAL PRADESH AND OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

SANDEEP SHARMA
Pet. Counsel
Shrawan Dogra
Manik Sethi
Res. Counsel
Rajan Kahol
Vishal Panwar
B.c. Verma

Petitioner / Applicant

VARDHMAN ISPAT UDYOG
Respondent STATE OF HIMACHAL PRADESH AND OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Aug 18, 2023
Order No.

CMPMO No. 447 of 2023

Citation

2023(8) TAXREPLY 7788
Original Order
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ORDER

JUDGMENT SANDEEP SHARMA, J. (ORAL) Since there is no appellate Tribunal, which is otherwise required to be constituted in terms of provisions contained under Section 109 of the Himachal Pradesh Goods and Services Tax Act, 2017 (in short “the Act”) petitioner is compelled to approach this Court in the instant proceedings filed under Article 227 of the Constitution of India, praying therein to issue direction to respondent No.1 to not to act in furtherance of order dated 19.5.2023, passed by the Commissioner (Appeals) HP Goods and Service Tax-cum-Divisional Commissioner, Shimla Division, whereby appeal having been filed by the petitioner under Section 107(1) of the Act, laying therein challenge to order dated 30.8.2022, passed by the Joint Commissioner of State Taxes and Excise, Central Enforcement Zone, Una, came to be dismissed. 2. Mr. Rajan Kahol, learned Additional Advocate General, appears and waives service of notice on behalf of respondents No.....

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