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2025 DAILYLAW 17425 (HP)

M/S HIMACHAL ALUMINIUM AND CONDUCTORS v. JOINT COMMISSIONER OF STATE TAXES AND EXCISE CUM APPELLATE AUTHORITY AND ANOTHER

CR/160/2024 · 2025-03-24

Sushil Kukreja, Tarlok Singh Chauhan

body2025

Judgment text

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( 2025:HHC:7542 ) IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CR No.160 of 2024 a/w CR Nos.161, 162, 163,164 & 165 of 2024 Date of decision: 24.03.2025 CR No.160 of 2024 M/s Himachal Aluminium & Conductors ….Petitioner Versus Joint Commissioner of State Taxes & Excise-cum-Appellate Authority & another. ….Respondents 2. CR No.161 of 2024 M/s R.K. Products ….Petitioner Versus Joint Commissioner of State Taxes & Excise-cum-Appellate Authority & another. ….Respondents 3. CR No.162 of 2024 M/s TCM Steels (India) ….Petitioner Versus Joint Commissioner of State Taxes & Excise-cum-Appellate Authority & another. ….Respondents 4. CR No.163 of 2024 M/s R.K. Steels ….Petitioner Versus Joint Commissioner of State Taxes & Excise-cum-Appellate Authority & another. ….Respondents 2 ( 2025:HHC:7542 ) 5. CR No.164 of 2024 M/s A.N. Wires ….Petitioner Versus Joint Commissioner of State Taxes & Excise-cum-Appellate Authority & another. ….Respondents 6. CR No.165 of 2024 M/s Super Power Steels ….Petitioner Versus Joint Commissioner of State Taxes & Excise-cum-Appellate Authority & another. ….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(s): Mr. Abhishek Sharma, Advocate, for the petitioner(s). For the Respondents: Mr. Anup Rattan, Advocate General with Mr. I.N. Mehta, Senior Additional Advocate General, Mr. Ramakant Sharma, Ms. Sharmila Patial, Mr. Sushant Kaprate, Additional Advocates General and Mr. Raj Negi, Deputy Advocate General. Tarlok Singh Chauhan, Judge(Oral): After arguing for some time, learned counsel for the petitioner(s) seeks permission to withdraw the instant petitions with 1 Whether the reporters of Local Papers may be allowed to see the judgement? 3 ( 2025:HHC:7542 ) liberty to file appropriate application(s)/review before the Tribunal. Prayer being innocuous is allowed. 2. Accordingly, the instant petitions are dismissed as withdrawn with liberty, as aforesaid. Pending miscellaneous application(s) if any, shall also stand disposed of. ( Tarlok Singh Chauhan ) Judge ( Sushil Kukreja ) Judge March 24, 2025 (reena)