( 2025:HHC:15765 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.5396 of 2024 Date of decision: 26.05.2025 Shubham Propmart Pvt. Ltd. ….Petitioner Versus Senior Intelligence Officer & Ors. ….Respondents Coram: Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting ?1 No. For the Petitioner: Mr. Vishal Mohan, Senior Advocate with Mr. Ashwani K. Lal, Advocate. For the Respondents: Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari, Mr. Gaurav Kumar and Mr. Hitansh Raj, Advocates, for respondents No.1 & 3. Mr. Anup Rattan, Advocate General with Mr. Ramakant Sharma, Mr. Navlesh Verma, Ms.Sharmila Patial, Additional Advocate Generals, Mr. J.S. Guleria and Mr. Raj Negi, Deputy Advocate Generals, for respondents No.2 & 4/State. Tarlok Singh Chauhan, Judge(Oral): Learned Advocate General, on instructions, from the respondents states that henceforth, it would be the State Authorities alone, who would proceed under Section 6(2)(b) of the GST, Act, 2017 read with CBEC Circular dated 5.10.2018. 2. In this view of the matter, nothing survives for adjudication in this petition. Consequently, the instant petition is disposed of on the basis of the statement made by learned Advocate General. 1 Whether the reporters of Local Papers may be allowed to see the judgement? 2 ( 2025:HHC:15765 3. However, before parting, it is made clear that the Central Authorities of respondents No.1 & 3, shall hand over the entire records of the proceedings to the State Authorities so as to enable them to proceed further in the matter. 4. Further, the investigation in this case shall be carried out by any other competent authority, other than the Joint Commissioner presently posted in the State Taxes & Excise, South Enforcement Zone, Parwanoo, District Solan, H.P. 5. Pending application(s), if any, shall also stand disposed of. ( Tarlok Singh Chauhan ) Judge ( Sushil Kukreja ) Judge May, 26, 2025 (reena)