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2025 DAILYLAW 1686 (HP)

M/S AMAR TRADING COMPANY v. JOINT-COMMISSIONER STATE TAXES AND EXCISE KANGRA AND OTHERS

CWP/16919/2025 · 2026-04-16

Jyotsna Rewal Dua

body2025

Judgment text

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IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.16919 of 2025 Decided on: 16th April, 2026 ------------------------------------------------------------------------------------- M/s Amar Trading Company …..Petitioner Versus State of H.P. and others .....Respondents ------------------------------------------------------------------------------------- Coram Ms. Justice Jyotsna Rewal Dua Whether approved for reporting?1 For the Petitioner: Mr. Kulwant Singh Gill, Advocate. For the Respondents: Mr. Sikander Bhushan, Deputy Advocate General. ------------------------------------------------------------------------------------ Jyotsna Rewal Dua, Judge This writ petition has been filed for the grant of following substantive reliefs:- “a) That Impugned Order(s) dated 27.10.2025 may kindly be set aside. b) That reasonable Extension may kindly be granted to deposit the License fees in view of the Natural Disaster 2025 H.P.” 2. Learned counsel for the petitioner submits that with the efflux of time, the writ petition has been rendered infructuous. That the petitioner has some surviving grievance with respect to calculation of financial liability imposed upon it, which is subject matter of the writ 1Whether reporters of print and electronic media may be allowed to see the order? Yes. 2 petition. Learned counsel further submits that the petitioner intends to represent to the competent authority(s) for redressing its grievances with respect to calculation of its financial liabilities, therefore, it be permitted to withdraw the writ petition at this stage. Taking note of above submission, the writ petition is dismissed as withdrawn. Pending miscellaneous application(s), if any, also stand disposed of. Jyotsna Rewal Dua April 16, 2026 Judge Mukesh