M/S Hpsfdcl Vs the Principal Commissioner and… — GST and Indirect Tax | Himachal Pradesh HC (2026)

M/S Hpsfdcl Vs the Principal Commissioner and… — GST and Indirect Tax | Himachal Pradesh HC (2026)

What the court decided

AI extract

Outcome

Liberty to the petitioner to file an appropriate appeal as available under Section 112 of the CGST Act, read with Gazette Notification No. S.O. 4220(E) dated 17.09.2025 and Gazette Notification No. EXN-F(10)-2/2025-Vol-I dated 24.02.2026; pending miscellaneous application(s), if any, also stand disposed of accordingly.

Issue for consideration

Whether the petition assailing the order dated 29.10.2024 of the Appellate Authority under Section 107(1) of the CGST Act, 2017 should be entertained, given that the petitioner has an alternative and efficacious statutory remedy of appeal before the (now functional) Appellate Tribunal under Section 112 of the CGST Act.

Court's answer

The petitioner has an alternative and efficacious remedy of filing an appeal before the Appellate Tribunal under Section 112 of the CGST Act, which tribunal is now functional.

Ratio / Principle

Accordingly, the present petition is disposed of with liberty to the petitioner to file an appropriate appeal as available under Section 112 of the CGST Act, read with Gazette Notification No. S.O. 4220(E) dated 17.09.2025 and Gazette Notification No. EXN-F(10)-2/2025-Vol-I dated 24.02.2026.

Detailed headnote1 paragraphs

HIGH COURT OF HIMACHAL PRADESH AT SHIMLA (Vivek Singh Thakur & Ranjan Sharma JJ.; oral judgment authored by Vivek Singh Thakur J.) — Decided 04.05.2026 — CWP No.5899 of 2025 — M/s Himachal Pradesh State Forest Development Corporation Ltd. v. Principal Commissioner, Central Goods and Service Tax Commissionerate (& Another). The petition assailed the order dated 29.10.2024 (Annexure P-4) passed by the Appellate Authority under Section 107(1) of the CGST Act, 2017. Observing that, per the statutory remedy under Section 112 of the CGST Act, the petitioner has an alternative and efficacious remedy of filing an appeal before the Appellate Tribunal, which is now functional, the Court disposed of the petition with liberty to file an appropriate appeal under Section 112 of the CGST Act read with Gazette Notification No. S.O. 4220(E) dated 17.09.2025 (Ministry of Finance, Department of Revenue) and Gazette Notification No. EXN-F(10)-2/2025-Vol-I dated 24.02.2026 (State Taxes and Excise Department); pending miscellaneous application(s) also stood disposed of accordingly.

2026:HHC:14391

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA

CWP No.5899 of 2025
Decided on: 04.05.2026.

______________________________________ M/s Himachal Pradesh State	__________________ ...Petitioner
Forest Development Corporation Ltd.

Versus

Principal Commissioner, Central ...Respondents Goods and Service Tax Commissionerate & Another

Coram

Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge

1 Whether approved for reporting?.

For the petitioner:	Mr. Praveen Mr. Akshit Ran	Sharma and a, Advocates.
For the respondents:	Ms. Ekash Advocate, t	ra Mahajan, hrough video
	conferencing	and
	Ms. Godawari,	Advocate.

Vivek Singh Thakur, Judge [Oral]

By way of this petition, the impugned order dated 29.10.2024 (Annexure P-4), passed by the Appellate Authority under Section 107(1) of the CGST Act, 2017, has been assailed.

2. As per the statutory remedy available under Section 112 of the CGST Act, the petitioner has an alternative and efficacious remedy of filing an appeal before the Appellate Tribunal, which is now

1 Whether reporters of Local Papers may be allowed to see the judgment?

2026:HHC:14391

2 -

functional.

3. Therefore, the present petition is disposed of with liberty to the petitioner to file an appropriate appeal as available under Section 112 of the CGST Act, read with the Gazette Notification No. S.O. 4220(E), dated 17.09.2025, published by the Ministry of Finance (Department of Revenue) and Gazette Notification No. EXN-F(10)-2/2025-Vol-I, dated 24.02.2026, published by State Taxes and Excise Department.

4. Pending miscellaneous application(s), if any, also stand disposed of accordingly.

(Vivek Singh Thakur) Judge

(Ranjan Sharma) Judge

May 04, 2026 [Shivender]