2026:HHC:40893 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.15426 of 2025 Decided on: 23.09.2026 Tek Chand Sharma & others … Petitioners Versus Managing Director, Himachal Pradesh State Food & Civil Supplies Corporation Limited & others Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Hon’ble Mr. Justice Yogesh Jaswal, Judge. Whether approved for reporting?1 ____________________________________________________ _ For the petitioners: Mr. Ashok Kumar Thakur, Advocate. For the respondents: Mr. Ramakant Sharma, Additional Advocate General, for respondents No.1 and 3. Mr. Prashant Sharma, Advocate, for respondents No.2 & 4. Ajay Mohan Goel, Judge (Oral) By way of this petition, the petitioners have, inter alia, prayed for the following reliefs:- “(i) That a writ in the nature of certiorari may kindly be issued thereby quashing and setting aside Annexure P-6, the communication dated 11.4.2025. (ii) That, by way of a writ in the nature of mandamus, respondents may be directed not to deduct any GST component from the payments being made to the petitioners in terms of award of work in question. (iii) That, the respondents may further be directed to refund the entire amount of GST deducted from the petitioners till date, alongwith upto date interest, in a time bound manner. (iv) That, the respondents may be directed to refund the security amount deposited by the petitioners at the time 1 Whether reporters of the local papers may be allowed to see the judgment? 2 2026:HHC:40893 of allotment of work, alongwith upto date interest thereupon.” 2. A perusal of the impugned Annexure demonstrates that it is just an opinion which has been given by the Authority on the subject “regarding opinion on GST on Labour contracts”. 3. In this light of the fact, we are of the considered view that the present petition is completely misconceived and not maintainable. The petition is accordingly disposed of, but with liberty to the petitioners that in case any decision has been taken on the said opinion, which adversely affects the rights of the petitioners, then the petitioners may approach the Court or appropriate Authority against any such decision. Pending miscellaneous application(s), if any also stand disposed of accordingly. (Ajay Mohan Goel) Judge (Yogesh Jaswal) Judge September 23, 2026 (Rishi)