IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.17096 of 2026 Decided on 29th September 2026 M/s RS Polymers …Petitioner Vs. The State of Himachal Pradesh and another …Respondents Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge Hon’ble Mr. Justice Yogesh Jaswal, Judge 1Whether approved for reporting? For the petitioner : Ms/ Goverdhan Lal Sharma and Mukesh Pandey, Advocates. For the respondents : Mr. Sushant Keprate, Additional Advocate General. Ajay Mohan Goel, Judge (Oral) By way of this writ petition, the petitioner has, inter alia, prayed for the following reliefs:- . “(i) For issuance of a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ or direction calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof to quash and set aside the Order dated 14.07.2026 passed by Respondent No. 2 under Section 74(9) of the CGST/HPGST Act, 2017, and the consequential summary of order in Form GST DRC-07 dated 20.07.2026 (enclosed and marked as Annexures P-14 and P-15 respectively), as also the DRC-01 Notice dated 25.06.2026 (enclosed and marked as Annexure P-12) pursuant to which the same came to be passed, issued for denying the Input tax credit to the petitioner and restrain the respondents from taking any adverse proceedings/action against the petitioner in this case. 2 (ii) This Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction, directing the Respondents, its servants, subordinates, agents and successors in office to forthwith withdraw and/or cancel the impugned Order dated 14.07.2026 and the (enclosed and marked as Annexures P-14 and P-15 respectively), as also the impugned notice dated 25.06.2026 (enclosed and marked as Annexure P-12), issued by the Respondent No. 2 and restrain the respondents from taking any adverse proceedings/action against the petitioner in this case.” 2. In light of the fact that there is a statutory remedy available to the petitioner against the order, which has been passed by the Authority, pursuant to the show cause notice issued to the petitioner under Section 74 of the GST Act, 2017, we are of the considered view that the petitioner has to exhaust the statutory remedy, as the petitioner has not been able to convince the Court as to why the issues, which have been raised by way of this writ petition cannot be agitated before the Appellate Authority. 3. Accordingly, without any further observation, this petition is dismissed, but, with liberty to the petitioner to approach the statutory Authority for the redressal of its grievances. (Ajay Mohan Goel) Judge (Yogesh Jaswal) Judge September 29, 2026 (Vinod)