1 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 7876 of 2022 Date of decision: 29.09.2026 M/s Winsome Textile Industries Ltd. …..Petitioner Versus State of H.P. and others …..Respondents Coram The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. The Hon’ble Mr. Justice Yogesh Jaswal, Judge. Whether approved for reporting?1 For the Petitioner : Mr. Ajay Vaidya, Advocate. For the Respondents : Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General. Ajay Mohan Goel, Judge (Oral) Learned counsel for the petitioner submits that on account of subsequent developments, prayers which were made in this petition have been rendered infructuous. He accordingly submits that petitioner be allowed to withdraw this petition, but with liberty to independently assail the vires of Section 16 of the Central Goods and Services Tax Act/ Himachal Pradesh Goods and Services Tax Act, 2017 if required. Petition is dismissed as withdrawn with liberty, as prayed for. Pending miscellaneous application(s), if any, also stand disposed of accordingly. (Ajay Mohan Goel) Judge (Yogesh Jaswal) Judge 29th September, 2026. (yogesh) 1Whether the reporters of the local papers may be allowed to see the Judgment?Yes