1 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 2446 of 2026 Date of decision: 29.09.2026 M/s J.B. Rolling Mills Ltd and another …..Petitioners Versus Union of India and another …..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 Petitioners : Mr. Ajay Vaidya, Advocate. For the Respondents : Mr. Ajay Kumar Chauhan, Central Government Standing Counsel, for respondent No.1. Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General for respondent No.2- State. Ajay Mohan Goel, Judge (Oral) Learned counsel for the petitioners submits that petitioners be allowed to withdraw this petition but with liberty to approach the Court afresh qua laying down challenge to the provisions of Section 16 of Central Goods and Services Tax Act/ Himachal Pradesh Goods and Services Tax Act, 2017 in case necessity so arises. Petition is allowed to be withdrawn with liberty, as prayed for. 1Whether the reporters of the local papers may be allowed to see the Judgment?Yes 2 Pending miscellaneous application(s), if any, also stand disposed of accordingly. (Ajay Mohan Goel) Judge (Yogesh Jaswal) Judge 29th September, 2026. (yogesh)