2026:HHC:29739 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.10057 of 2026 Date of decision: 20.07.2026 __________________________________________________________ M/s Thakur Trading Co. ....Petitioner Versus State of Himachal Pradesh and others ....Respondents Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge 1Whether approved for reporting? For the petitioner: Mr. Rakesh Sharma and Ms. Sakshi Gautam, Advocates. For the respondents: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General and Ms. Swati Draik, Deputy Advocate General. Vivek Singh Thakur, Judge (Oral) Reply has not been filed. 2. With consent of parties, to avoid any further delay in adjudication of the matter, petition is taken for final adjudication. 3. Petitioner has approached this Court, invoking jurisdiction of this Court, under Article 226 of the Constitution, challenging the show cause notice dated 30.12.2023 [Annexure P-3] as well as order passed by Appellate Authority dated 31.12.2023 [Annexure P-4] and order dated 26.02.2026 [Annexure P-6] passed by 1 Whether reporters of Local Papers may be allowed to see the judgment? 2 2026:HHC:29739 Appellate Authority under Section 107 of the Himachal Pradesh Goods and Services Act, whereby, appeal preferred by the petitioner has been dismissed, being barred by limitation. 4. Petitioner had filed appeal on 15.12.2025, whereas, the basic impugned order was passed on 26.02.2026/09/03/2026. 5. Learned counsel for the petitioner submits that the Appellate Authority had no power to condone the delay and, therefore, no efficacious order or alternative remedy was and is available to the petitioner, whereas, claim of parties, in the interest of justice, is required to be adjudicated on merit. 6. Taking into consideration the aforesaid facts and circumstances, it would be appropriate for the Appellate Authority to decide the appeal on merit and, accordingly, impugned order dated 31.12.2023 (Annexure P-4), passed by the Appellate Authority under Section 107 of HPGST Act is quashed and set-aside and matter is remanded back to Appellate Authority with direction to decide the appeal on its own merits, in 3 2026:HHC:29739 accordance with law, after hearing the parties including the petitioner. 7. Petitioner is directed to appear before the Appellate Authority on 11.08.2026 and, thereafter, Appellate Authority shall proceed further, ignoring the delay in filing the appeal and decide the same as expeditiously as possible. 8. However, it is made clear that no separate notice shall be issued to present parties before the Appellate Authority and failure of parties to attend the proceedings before Appellate Authority, the Appellate Authority shall proceed and pass appropriate orders, in accordance with law. 9. Accordingly, the petition is disposed of, in the above terms, so also the pending application(s), if any. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge July 20, 2026 [Bhardwaj]