2026:HHC:27649 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.4997 of 2025 Date of decision: 08.07.2026 M/s Friends Alloys. ...Petitioner. Versus Union of India & Ors. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 For the petitioner : Mr. Ajay Vaidya, Advocate. For the respondents : None for respondent No.1. : Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General, for respondents No.2 & 3-State. : Mr. Vijay Kumar Arora, Senior Advocate with Mr. Hitansh Raj, Mr. Gaurav Kumar and Ms. Avantika Bhandari, Advocates, for respondents No.4 & 5. Vivek Singh Thakur, Judge Petitioner has approached this Court seeking following substantial relief(s):- “(i) That the impugned orders as contained in Annexure P-3 & P- 5 may kindly be Quashed and set aside being without Jurisdiction, Time barred, arbitrary, illegal and without sanction of law; (ii) That pending the hearing and final disposal of the petition, this Hon'ble Court be pleased to restrain the Respondent, its employees, agents, representative and any one acting on 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes -2- 2026:HHC:27649 behalf of the Respondents, in any manner from giving effect to the (Ann P-3 and P-5) in any manner.” 2. Order-in-Original in DRC-07 dated 10.01.2025 (Annexure P-3) is an order passed by Additional Commissioner, Common Adjudicating Authority, CGST Commissionerate, Chandigarh under Section 74 of Central Goods and Services Tax Act, 2017 (in short ‘CGST Act’). Summary of the order, Form GST DRC-07 dated 03.02.2025 (Annexure P-5) is a communication, whereby order dated 10.01.2025 (Annexure P-3) has been intimated to the petitioner. There is no other prayer, except assailing aforesaid order dated 10.01.2025 (Annexure P-3) passed under Section 74 of CGST Act and Summary of order communicated vide letter dated 03.02.2025 (Annexure P-5). 3. Admittedly, Section 107 of CGST Act, provides statutory remedy of appeal for assailing order passed under Section 74 of CGST Act. Therefore, petitioner is directed to avail appropriate statutory remedy by filing appropriate appeal before Competent Authority/Appellate Authority. It is clarified that, as the petitioner was agitating the issue in the present petition, limitation shall not come in the way of filing the appeal before the Competent Authority for deciding the matter on merits. 4. Accordingly, petitioner is directed to file appropriate appeal within 30 days from today, and the same shall be entertained by the Competent Authority/Appellate Authority and decided on merits instead -3- 2026:HHC:27649 of rejecting the same on the ground of limitation, within eight weeks from the date of filing of the appeal. 5. Petition is disposed of in aforesaid terms along with pending applications, if any. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge 8th July, 2026 (Pardeep)