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1 ( 2025:HHC:15438 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 13358 of 2024 Decided on: 22.05.2025 ______________________________________________________________ Bipan Kumar Sharma ....Petitioner Versus State of H.P. & 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. Kulwant Singh Gill, Advocate. For the respondents : Mr. Ramakant Sharma, Mr. Navlesh Verma, Ms. Sharmila Patial, Additional Advocates General with Mr. J.S. Guleria and Mr. Raj Negi, Deputy Advocates General, for respondent No. 1 State. Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari, Ms. Lalita Sharma, Ms. Aastha Kohli, Mr. Gaurav Kumar and Mr. Hitansh Raj, Advocates, for respondents No. 2 to 4. Tarlok Singh Chauhan
, Judge
(oral) The instant petition has been filed for grant of the following substantive relief:
“That Annexure P5 dated 07.10.2024 may kindly be kept in abeyance, till the matter not decided afresh in accordance with law to avail the benefit of the latest Notification of the Central Government of India vide, Annexure P6.”
2. It is not in dispute that the respondents themselves have issued clarification dated 15.10.2024 (Annexure P6)
2 ( 2025:HHC:15438 ) regarding various doubts that had been raised in relation to Section 128A of the CGST Act, 2017. It is after thorough consultation that these instructions have been issued based on the recommendations of GST Council and after taking into consideration the provision of Section 128A, which was inserted w.e.f 01.11.2024, it has been decided to provide for waiver of interest or penalty or both, relating to demands under Section 73 of the CGST Act pertaining to financial years 201718, 2018 19 and 201920, subject to certain conditions.
3. The case of the petitioner is squarely covered by the aforesaid instructions. Therefore, we deem it appropriate to allow this petition by directing the respondents to consider the case of the petitioner in light of instructions dated 15.10.2024 (Annexure P6) and take a decision thereon within a period of three months from today. Ordered accordingly.
4. In view of the above, the petition, so also pending application(s), if any, stands disposed of. ( Tarlok Singh Chauhan ) Judge ( Sushil Kukreja ) 22nd May, 2025 Judge (raman)