1 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 2742 of 2023 Date of decision: 29.09.2026 M/s Saboo Tor Pvt. 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 : Ms. Ramanand Sharma, Advocate. For the Respondents : Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General for respondents No. 1, 3 & 4- State. Ms. Reeta Thakur, Senior Panel Counsel, for respondent No.2- UOI. Ajay Mohan Goel, Judge (Oral) By way of this writ petition, the petitioner has inter alia prayed for following reliefs:- (a) To issue a writ of mandamus and/or any other appropriate writ(s) to hold and declare Section 16(2) (c) of the CGST Act, 2017 and the HPGST Act, 2017 to be unconstitutional and against the scheme of the CGST Act, 2017 and the HPGST Act, 2017; (b) To issue a writ of mandamus and/or any other appropriate writ (s) to read down Section 16(2)(c) of the CGST Act, 2017/HPGST Act, if constitutional validity of the impugned provision of law is upheld, by holding that ITC will be denied only where purchases are proved to be collusive and in the nature of sham transactions and not where bonafide purchases exist; 1Whether the reporters of the local papers may be allowed to see the Judgment?Yes 2 (c) To issue a writ of mandamus and/or any other appropriate writ(s) to quash the entire proceedings arising out of the Intimation of Tax Ascertained Payable (Form DRC-01) vide No. EXN/CSTE/SEZ-2022-23/1312 dated 30.08.2022 (Annexure P-2) and the three show cause notices dated 07.09.2022 [Annexure P-3 Colly.)] issued by learned respondent No.4 and the impugned orders dated 23.03.2023 [Annexure P-5 (Colly.)] passed by him.” 2. By keeping the issue raised qua the constitutional validity of Section 16 of the Central Goods and Services Tax Act/ Himachal Pradesh Goods and Services Tax Act, 2017 open with liberty to the petitioner to agitate the same in case necessity so arises in future, these proceedings are closed with the observation that the petitioner shall avail the appellate remedy, which is available to it against the impugned orders in terms of Section 107 of the Central Goods and Services Tax Act/ Himachal Pradesh Goods and Services Tax Act, 2017. 3. 3. As far as the issue of limitation is concerned, the period which has been spent by the petitioner while pursuing its remedy before this Court shall be excluded while calculating the limitation. Pending miscellaneous application(s), if any, also stand disposed of accordingly. (Ajay Mohan Goel) Judge (Yogesh Jaswal) Judge 29th September, 2026. (yogesh)