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2025 DAILYLAW 30764 (HP)

M/S KUNDLA LOG UDYOG v. STATE OF HP

CMPMO/602/2023 · 2025-10-13

Ajay Mohan Goel

body2025

Judgment text

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2025:HHC:34566 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CMPMO No.602 of 2023 Decided on: 13.10.2025 M/S Kundlas Loh Ydyog … Petitioner Versus State of Himachal Pradesh … Respondent Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Whether approved for reporting?1 ____________________________________________________ _ For the petitioner : Mr. Shrawan Dogra, Senior Advocate, with Mr. Manik Sethi, Advocate. For the respondent : Mr. Rajat Chauhan, Assistant Advocate General. Ajay Mohan Goel, Judge (Oral) Learned Senior Counsel appearing for the petitioner, on instructions, has referred to Rule 86A of Himachal Pradesh Goods and Service Tax Rules 2017 (as amended in the year 2019) and submitted that in light of the said statutory provision, more so Rule 86A (2) & (3), as the impugned order has lost its efficacy, present proceedings be closed. 2. In light of the prayer so made by the petitioner, these proceedings are closed. Pending miscellaneous application(s), if any also stand disposed of accordingly. (Ajay Mohan Goel) Judge October 13, 2025 (Rishi) 1 Whether reporters of the local papers may be allowed to see the judgment?