2026:HHC:29341 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.11797 of 2026 Date of decision: 17.07.2026 __________________________________________________________ Yudhbir Singh ....Petitioner Versus State of Himachal Pradesh ....Respondents and others Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge 1Whether approved for reporting? For the petitioner: Mr. Vishal Mohan, Senior Advocate with Mr. Praveen Sharma and Mr. Aditya Sood, Advocates. For the respondents: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General-State. Vivek Singh Thakur, Judge (Oral) Petitioner has approached this Court, seeking the following substantive reliefs:- “10(A) That this Hon’ble Court may be pleased to issue a writ in the nature of certiorari and quash the adjudication, if any made, though the same has not been communicated to the petitioner so far against the petitioner as the same has not been served upon the petitioner in accordance with the provisions of the Section 169 of the Himachal Pradesh Goods and Services Act, 2017 nor any other order has been served upon the petitioner; 1 Whether reporters of Local Papers may be allowed to see the judgment? 2 2026:HHC:29341 (B) That this Hon’ble Court may please to issue a writ in the nature of certiorari and quash the attachment of petitioner’s bank account made under Section 79 of the Himachal Pradesh Goods and Services Tax Act, 2017.” 2. Matter was listed yesterday i.e. 16.07.2026, and was adjourned to today to enable the learned Advocate General to have complete instructions. 3. Today, learned Advocate General has placed on record instructions dated 16.07.2026 received from Department of State Taxes and Excise, whereby it has been communicated that though Proper Officer had passed an order in Form GST DRC-07, dated 22.01.2021, but the same could not be uploaded on the portal of the petitioner meaning thereby the petitioner remained uninformed about the said order. 4. Along with the aforesaid instructions, a communication sent by Assistant Commissioner, State Taxes and Excise to the Branch Manager Punjab National Bank for revocation of notice of recovery of outstanding dues under Section 79 (1)(c) of HPGST Act, 2017 has also been placed on record, whereby Form GST DRC-13 has been withdrawn and the bank has been requested to 3 2026:HHC:29341 allow normal functioning of the tax payer i.e. petitioner as the restrictions imposed under the notice are no longer applicable. 5. 5. In aforesaid facts respondents are directed to serve upon the petitioner the communication/ impugned order in consonance with the provisions of Section 169 of the HPGST Act, 2017. Insofar as limitation is concerned, if applicable, the same shall be reckoned from the date of service of the impugned order upon the petitioner. 6. We have not expressed any opinion with respect to the limitation period applicable either to the respondents in passing the impugned order or to the petitioner in challenging the same. All such issues are left open to be considered and decided by competent authority or the appropriate forum, as and when raised. 7. Accordingly, present petition stands disposed in the aforesaid terms along with pending miscellaneous application(s), if any. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge July 17, 2026 [Shivender]