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
DailyLaw.ai
[ 2025 DAILYLAW 1686 (HP) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 1686 (HP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
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Taking note of above submission, the writ petition is dismissed as withdrawn.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