2025:HHC:2258-DB IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 617 of 2025 Date of Decision : 09.01.2025 Shree Ganesh Enterprises …… Petitioner. Versus State of Himachal Pradesh and others ……Respondents. Coram: The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge The Hon’ble Mr. Justice Rakesh Kainthla, Judge Whether approved for reporting?1 No For the Petitioner : Mr. Neeraj Sharma, Advocate. For the Respondents : Ms. Sharmila Patial, Additional Advocate General. Tarlok Singh Chauhan, Judge (oral) The petitioner has filed the instant petition for grant of the following substantive reliefs:- “i That this Hon’ble Court may be pleased to issue appropriate writ to quash the impugned order dated 26.04.2024 (Annexure P/8) holding the same to have been issued against the mandate of law” 2. Learned Additional Advocate General has placed on record instructions dated 08.01.2025, which go to indicate that in the above said matter, the proceedings have been initiated twice due to technical glitch and the same was reflected in the BO Portal Login of 1 Whether reporters of Local Papers may be allowed to see the judgment? 2 2025:HHC:2258-DB 3rd respondent to set off one of the proceedings and consequently, one case was dropped. Whereas, DRC-07 has issued through another module i.e. Determination of tax (Fraud/other DRC-07) and demand was reflected in (Electronic Liability Register (Part-II: Other than return related) of the taxpayer. In these circumstances, 3rd respondent has requested for withdrawal of the demand notice dated 26.04.2024 (Annexure P-8) in order to initiate fresh proceedings as per the law. 3. Precisely for this reason, the prayer of the petitioner in the instant petition is accepted. Consequently, we allow the present petition and the demand notice dated 26.04.2024 is ordered to be quashed. However, the order passed in the present writ petition shall not prevent respondent No.3 (Assistant Commissioner of State Taxes and Excise, Circle Dalhousie, District Chamba, H.P.) from initiating fresh proceedings, as per the law. 4. The instant petition is disposed of in the aforesaid terms. Pending application(s), if any, also stands disposed of. ( Tarlok Singh Chauhan ) Judge ( Rakesh Kainthla) Judge 9th January, 2025. (ravinder/pathania)