The High Court of Himachal Pradesh dismissed the GST appeal filed by the Principal Commissioner of Goods and Services Tax, Shimla, as it had been withdrawn by the appellant under instructions following a government notification dated 6th August, 2024.
The appeal is dismissed as withdrawn along with pending application(s), if any.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
2024:HHC:10897
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CEA No.1 of 2024 Decided on: 07.11.2024
Principal Commissioner of Goods and Services Tax, Shimla ...Appellant
Versus
M/s Gillette India Ltd. ...Respondent
Coram
Hon'ble Mr. Justice Tarlok Singh Chauhan, Acting Chief Justice Hon’ble Mr. Justice Satyen Vaidya, Judge
Whether approved for reporting? No.
| For the appellant: | Mr. Vijay Ku | mar Arora, Senior Advocate with |
|---|---|---|
| Mr. Gaurav Advocates. |
Kumar and Mr. Hitansh Raj, | |
| For the respondent: | Mr. Sanjeev Conferencing |
Nair, Advocate (through Video ) and Mr. Raman Sethi, |
| Advocate. |
Tarlok Singh Chauhan, Acting Chief Justice (Oral)
Learned counsel for the appellant states that since the
tax liability is less than Rs.2.00 crores, he is under instructions to withdraw this appeal, in view of Notification dated 6th August, 2024, issued by the Government of India, Finance Department.
alongwith pending application(s), if any.
( Tarlok Singh Chauhan ) Acting Chief Justice
( Satyen Vaidya )
Judge
November 07, 2024 (vt)
Principal Commissioner of Goods and Services Tax, Shimla
M/s Gillette India Ltd.
Tarlok Singh Chauhan
Satyen Vaidya
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
