IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 4171 of 2023 Date of Decision: 09.04.2026 M/s. G.M. Powertech ....Petitioner Versus State of H.P. & 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. Rajiv Rai, Advocate. For the Respondents : Mr. Anup Rattan, Advocate General, with Mr. Sushant Keprate, Additional Advocate General. Vivek Singh Thakur,Judge (oral) By way of this petition, the impugned orders dated 10.01.2023 (Annexure P-3), passed by the Appellate Authority under Section 107(1) of the CGST Act, 2017 and the impugned adjudication order dated 06.10.2020 (Annexures P-4 and P-5), passed by Joint Commissioner State Taxes & Excise, under Section 74(9) of the HPGST/CGST Act, 2017, have been assailed. 2. As per the statutory remedy available under Section 112 of the CGST Act, the petitioner has an alternative efficacious remedy of filing an appeal before the Appellate Tribunal, which is now 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. Pending miscellaneous application(s), if any, also stand disposed of accordingly. (Vivek Singh Thakur) (Judge) (Ranjan Sharma) (Judge) 09th April, 2026 (Shamsh Tabrez) ____________