2026:HHC:33836-DB IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.11075 of 2024 Decided on: 12.08.2026 ________________________________________________________ M/s J.B. Rolling Mills Limited ...Petitioner Versus State of Himachal Pradesh & ...Respondents 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. Ajay Vaidya, Advocate. For the respondents: Mr. Sushant Keprate, Additional Advocate General, for respondents No.1 to 3- State. Mr. Vijay Kumar Arora, Senior Advocate with Mr. Hitansh Raj, Mr. Gaurav Kumar, Mr. Ankit Chauhan & Ms. Avantika Bhandari, Advocates, for respondent No.4-Joint Director, DGG, GST Intelligence. Vivek Singh Thakur, Judge [Oral] As agreed by learned counsel for the parties, the present matter is disposed of in terms of judgment passed by Apex Court in Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East 1 Whether reporters of Local Papers may be allowed to see the judgment? 2026:HHC:33836-DB - 2 - Commissionerate and Ors., AIR 2025 SC 3854 with the following directions: “1. The petitioner shall submit detailed responses to the show-cause notice, intimation or notice issued by the respective authority separately on or before 03.09.2026, by submitting all documents including the notices issued by other authorities on the same subject matter. 2. After receiving the aforesaid responses from the petitioner, the concerned authorities i.e. authorities of Central Government as well as State Government shall consult with each other and shall decide which authority shall proceed further on the same subject matter in consonance with directions passed by the Apex Court in Armour’s case referred supra. In case subject matter is different, a different decision may be taken by the concerned authorities. This exercise shall be completed on or before 30.09.2026 and outcome shall be intimated to the petitioner forthwith. 3. The concerned competent authority, which is considered appropriate to proceed further on the same subject matter shall conclude the proceedings on or before 30.11.2026 in accordance with law. 4. Needless to say the petitioner shall not hamper the process and shall join and remain associated in proceedings as and when directed. Pending miscellaneous application(s), if 2026:HHC:33836-DB - 3 - any, shall also stand disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge August 12, 2026 [Shivender]