1 2025:HHC:21010 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 1827 of 2024 Date of Decision: 03.07.2025 ___________________________________________________ Hindustan Construction Company Limited ....Petitioner Versus Union of India and others …Respondents ___________________________________________________ Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge The Hon’ble Mr. Justice Sushil Kukreja, Judge Whether approved for reporting? No. ________________________________________________ For the petitioner : Mr. Bharat Raichandani, Senior Advocate with Mr. Ishaan Kashyap, Advocate. For the respondents : Mr. Balram Sharma, Deputy Solicitor General of India with Mr. P.K. Bhatti, Senior Panel Counsel, for respondent No.1. Mr. Anup Rattan, Advocate General with Mr. I.N. Mehta, Senior Additional Advocate General, Mr. Navlesh Verma, Ms. Sharmila Patial, Mr. Sushant Kaprate, Additional Advocates General and Mr. J.S. Guleria, Deputy Advocate General for respondents No.2 to 4/State. ________________________________________________ Tarlok Singh Chauhan, Judge (Oral) Heard. 2. The parties are ad idem that instead of this Court deciding the factual and legal issues raised in this petition, it would be more appropriate if the competent authority i.e. respondent No.4-Assistant Commissioner, State Taxes and 2 2025:HHC:21010 Excise, Dharamshala, examines all these legal and factual issues. 3. Accordingly, we deem it appropriate to dispose of the instant petition by directing respondent No.4 to consider the case afresh on both factual and legal aspects. Ordered accordingly. 4. Consequently, the order dated 31.12.2023 (Annexure P-3) and the recovery notice dated 20.02.2024 (Annexure P-9) are quashed and set aside. 5. Since the assessment pertains to the financial year 2017-18, respondent No.4 is directed to expedite the hearing of this case and decide the same as expeditiously as possible and in any event by 30.09.2025. 6. Needless to say that such proceedings shall be conducted after hearing the parties and giving them an opportunity to file their respective reply(ies) and documents. Pending application(s) if any, shall stand disposed of. 03rd July, 2025 (Sumit) (Tarlok Singh Chauhan) Judge (Sushil Kukreja) Judge