2026:HHC:13598 THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.5989 of 2026 Decided on: 24.04.2026 ____________________________________________________ M/s Thakur Bottle Store ....Petitioner Versus State of H.P and others …Respondents Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge Whether approved for reporting? For the petitioner: Mr. Ashok Kumar, Advocate. For the respondents: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General Vivek Singh Thakur, Judge (oral) This is a second petition preferred by the petitioner against the order dated 15.01.2026, signed on 02.02.2026 passed under Section 107 of Himachal Pradesh Goods and Services Tax Act, 2017 ( in short H.P GST Act) by the Appellate Authority. 2. Earlier petitioner had also filed writ petition bearing CWP No.4458 of 2026 against the same order, which was disposed of on 06.04.2026, granting him liberty to prefer an appeal before the GST Tribunal as available under Section 112 of H.P GST Act. 3. Learned counsel for the petitioner submits that 2026:HHC:13598 - 2 - petitioner could not trace the seat of State GST Tribunal and, therefore, appeal could not be preferred and ultimately petitioner has to again prefer present writ petition. 4. Notice. Mr. Sushant Keprate, Learned Additional Advocate General, appears, waives and accepts service of notice on behalf of the respondents and informs that now the address of seat of the State GST Tribunal has been provided to the counsel for the petitioner along with contact number thereof as well as the address of website of the GST Tribunal. 5. In aforesaid facts, as prayed by learned counsel for petitioner, the present petition is dismissed as withdrawn with a direction as well as liberty to the petitioner to approach State GST Tribunal for redressal of his grievance against the order impugned herein. Petition stands disposed of along with pending miscellaneous application(s), if any in aforesaid terms. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge April 24, 2026 (meera)