IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.17537 of 2024 Date of decision: 07.01.2026 M/s Swastik Carry Bags. ...Petitioner. Versus Union of India & Ors. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Romesh Verma, Judge. Whether approved for reporting?1 For the petitioner : Mr. Ajay Vaidya, Advocate. For the respondents : Mr. Balram Sharma, Deputy Solicitor General of India with Mr. Rajeev Sharma, Advocate, for respondent No.1-UOI. : Mr. Sushant Keprate, Additional Advocate General, for respondents No.2 to 5-State. Vivek Singh Thakur, Judge Petitioner has approached this Court seeking following substantive reliefs:- “i. That the impugned circular dated 31-12-2018 (Annexure P-4) may kindly be quashed and set aside; ii. That the impugned orders as contained in annexure P-2 & P- 3 may kindly be Quashed and set aside being without Jurisdiction, Time barred, arbitrary, illegal and without sanction of law; iii. That pending the hearing and final disposal of the petition, this Hon'ble Court be pleased to restrain the Respondent, its employees, agents, representative and any one acting on 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes -2- behalf of the Respondents, in any manner from giving effect to the (Ann P-2 and P-3) in any manner:” 2. Admittedly, in present case, basis for impugned order dated 29.12.2022 (Annexure P-2) is Circular dated 31.12.2018 (Annexure P-4). 3. The impugned order dated 29.12.2022 (Annexure P-2) has been passed on the basis of Circular dated 31.12.2018 (Annexure P- 4), but it has been submitted that Circular dated 31.12.2018 has been quashed by the High Court of Delhi vide judgment dated 16.11.2023 in W.P.(C) No.5933 of 2019 titled as Association of Technical Textiles Manufacturers and Processors & Anr. vs. Union of India & Ors. 4. Relying upon the judgment in Kusim Ingots & Allots Ltd. vs. Union of India & Anr., (2004) 6 SCC 254, referring para 21 thereof, it has been contended that in view of quashing of Circular dated 31.12.2018 by Delhi High Court, the said Circular is to be treated as quashed throughout the India, as the Circular was issued by Union of India. 5. The aforesaid legal position is not disputed. However, it is apt to record that the aforesaid judgment of Delhi High Court has been assailed by Union of India by filing SLP (C) Diary No.17041 of 2024 titled as Union of India vs. Association of Technical Textiles Manufacturers and Processors & Anr., which is pending adjudication before the Apex Court. -3- 6. As agreed, since the issue involved in this petition is already pending consideration before the Hon’ble Supreme Court, therefore, keeping in view the judicial discipline, we refrain ourselves from giving our opinion with respect to Circular No. 80/54/2018-GST, dated 31.12.2018, as assailed in this petition. We direct that the present petition shall be governed by the judgment passed by the Hon’ble Supreme Court and the decision thereto, shall be binding on this case also. 7. As the matter is pending before the Hon’ble Apex Court, the execution and operation of impugned order dated 29.12.2022 (Annexure P-2) and consequential orders passed thereto, shall be kept in abeyance till the final adjudication of the aforesaid SLP by the Apex Court and thereafter, the parties shall abide and governed by the decision rendered by the Apex Court in the aforesaid SLP. 8. The petition is disposed of in above terms, so also the pending application(s), if any. (Vivek Singh Thakur) Judge (Romesh Verma) Judge 7th January, 2026 (Pardeep)