IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.6587 of 2024 Decided on 05th October 2026 M/s J.B. Rolling Mills Limited …Petitioner Vs. State of Himachal Pradesh and others …Respondents Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge Hon’ble Mr. Justice Yogesh Jaswal, Judge 1Whether approved for reporting? For the petitioner : Mr. Ajay Vaidya, Advocate. 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 notice dated 29.06.2024 issued for denying the Input tax credit to the petitioner, 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 notice dated 29.06.2024 issued by the Respondent No. 3 under Section 75 of the Act for denying the ITC of Rs.4316198/- and levying interest of