IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 14952 of 2025 Date of Decision: 09.04.2026 HRTC ....Petitioner Versus Principal Commissioner, CGST & 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. Neeraj Sharma, Advocate. For the Respondents : Mr. Vijay Arora, Senior Advocate, with M/s. Hitansh Raj, Godawari, Aastha Kohli & Gaurav Kumar, Advocates. Vivek Singh Thakur,Judge (oral) By way of this petition, the impugned order dated 05.06.2024 (Annexure P-4), passed by the Appellate Authority under Section 107(1) of the CGST Act, 2017 and Demand Notice dated 17.06.2025 (Annexure P-5), 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) ____________