IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 833 of 2023 Date of Decision: 09.04.2026 M/s. Kaloti Hotels & Resorts Ltd. ....Petitioner Versus Joint Commissioner of State Taxes & Excise & Anr. ....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. Vishal Mohan, Senior Advocate, with Mr. Goverdhan Sharma, 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 order dated 18.10.2022 (Annexure P-5), 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 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) ____________