2026:HHC:29464 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.19917 of 2025 Decided on: 20.07.2026. ________________________________________________________ Ashok Kumar Contractor ...Petitioner Versus Union of India & 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: Ms. Rajni Gandhi, Advocate vice Mr. Naveen Kumar, Advocate. For the respondents: Mr. Narender Singh Thakur, Central Government Counsel, for respondent No.1-Union of India. Mr. Vijay Kumar Arora, Senior Advocate with Mr. Gaurav Kumar, Mr. Hitansh Raj, Mr. Ankit Chauhan and Ms. Avantika Bhandari, Advocates, for respondents No.2 & 3. Vivek Singh Thakur, Judge [Oral] Petitioner has approached this Court by filing this writ petition challenging Order No.ZD020925000158Q, dated 01.09.2025, passed under Section 107 of CGST Act, whereby the appeal preferred by the petitioner has been dismissed and the 1 Whether reporters of Local Papers may be allowed to see the judgment? 2026:HHC:29464 - 2 - Order of Cancellation of Registration bearing Reference No.ZA020424008536Y dated 18.04.2024 has been upheld. 2. At the time of filing of the present petition, the GST Appellate Tribunal was not functional and, therefore, the petition was entertained by this Court. 3. Admittedly, the GST Appellate Tribunal has now become functional. Accordingly, the present petition is disposed of with direction and liberty to the petitioner to approach the GST Appellate Tribunal by filing an appeal as provided under Section 112 of the CGST Act latest by 30 days from today. In case, such appeal is filed within the aforesaid period, the same shall be treated as having been filed within limitation and shall be considered and decided by the GST Appellate Tribunal on its own merits, in accordance with law. 4. Pending miscellaneous application(s), if any, shall also stand disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge July 20, 2026 [Shivender]