IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.15491 of 2026 Decided on 07th September 2026 M/s Him Stone Cursher …Petitioner Vs. State of Himachal Pradesh …Respondents Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge Hon’ble Mr. Justice Yogesh Jaswal, Judge 1Whether approved for reporting? For the petitioner : Mr. Ramanand Sharma, Advocate. For the respondents : Mr. Sushant Keprate, Additional Advocate General, for respondents No.1 to 3. Mr. Balram Sharma, DSGI with Mr. Rajiv Sharma, Advocate, for respondents No.4 and 5. Ajay Mohan Goel, Judge (Oral) Heard for some time. 2. At this stage, Mr. Ramanand Sharma, learned counsel for the petitioner prays for and is allowed to withdraw the petition. As far as relief No.1 is concerned, the petition is allowed to be withdrawn with liberty to the petitioner to have appropriate remedy against Annexure P-5 before the statutory Authority etc. As far as the reliefs qua challenging the vires of statutes are concerned, the petitioner is allowed to file a fresh 2 petition on the said issue, but with the observation that the petition shall be limited to the challenge to the vires of the statutory provisions of the CGST and HPGST Acts only. 3. Pending miscellaneous applications, if any, also stand disposed of. (Ajay Mohan Goel) Judge (Yogesh Jaswal) Judge September 07, 2026 (Vinod)