1 ( 2025:HHC:11793 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 5735 of 2024 Decided on: 30.04.2025 ______________________________________________________________ M/s Aditya Industries ....Petitioner Versus Union of India & Ors. .…Respondents _ Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. The Hon’ble Mr. Justice Sushil Kukreja, Judge. _______________________________________________________________ Whether approved for reporting? For the petitioner : Mr. Ajay Vaidya, Advocate (through video conferencing). For the respondents : Name of respondent No. 1 stands deleted. Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari, Ms. Aastha Kohli, Ms. Lalita Sharma and Mr. Gaurav Kumar, Advocates, for respondents No. 2, 4 & 5. Mr. Anup Rattan, Advocate General with Mr. I.N. Mehta, Senior Additional Advocate General, Mr. Navlesh Verma, Ms. Sharmila Patial, Mr. Sushant Keprate, Additional Advocates General and Mr. Raj Negi, Deputy Advocate General, for the respondents-State. Tarlok Singh Chauhan , Judge (oral) The instant petition has been filed for grant of the following reliefs:- 2 ( 2025:HHC:11793 ) “(a) That impugned notices as contained in Annexures P- 3, P-4, P-6 and P-7 may kindly be quashed and set aside. (b) Alternatively respondents No. 4 and 5 may kindly be directed to keep Annexures P-3, P-4, P-6 and P-7 in abeyance till respondent No. 3 completes its proceedings as initiated under Section 70 of the Act.” 2. It appears that main thrust of the petitioner seeking the aforesaid reliefs was that parallel proceedings were being initiated and continued by the Central and the State Tax Authorities. 3. In the reply filed on behalf of respondent No. 3, it has been made evidently clear that the authorities of the State had only sought for the records from the petitioner in exercise of its powers under Section 70 of CGST Act, 2017 and now it is only the authorities of the CGST that are seized of the matter. 4. In this view of the matter, obviously, the instant petition, filed on the ground of parallel proceedings, is clearly misconceived and is disposed of accordingly. Pending application(s), if any, also stands disposed of. ( Tarlok Singh Chauhan ) Judge ( Sushil Kukreja ) 30th April, 2025 Judge (raman)