2026:HHC:4018 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 345 of 2026 Date of decision: 24.02.2026. _____________________________________________________________________________ M/s Deepak Agro Industries ...Petitioner. Versus State of Himachal Pradesh and others …Respondents. ____________________________________________________________________________ Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting? 1 _____________________________________________________________________________ For the Petitioner. Mr. Navneet Kumar Bhalla, Advocate. For the Respondents: Mr. Sushant Keprate, Additional Advocate General. __________________________________________________________ Vivek Singh Thakur, Judge Notice. Mr. Sushant Keprate, Additional Advocate General, appears, waives and accepts service of notice on behalf of the respondents/State. As agreed, matter has been heard and is being decided today, vide this order. 2. Petitioner has approached this Court, seeking following substantive relief:- 1 Whether the reporters of the local papers may be allowed to see the judgment? 2 2026:HHC:4018 CWP No. 345 of 2026 “i. Issue writ of certiorari quashing intimation in Form GST DRC- 05 dated 19.12.2023 Annexure P-10 issued without jurisdiction and in gross violation of Principles of Natural Justice.” 3. In present case, respondent No. 3, Assistant Commissioner Sales Taxes and Excise, Sarahan, Circle Sirmour, South Zone, Shimla, H.P. had issued notice to petitioner in Form GST DRC-01, dated 28.09.2023 (Annexure P-5), for recovery of GST & IGST, amounting to Rs.18,58,538/-. 4. In response to the show cause notice, petitioner had submitted Form GST DRC-06, dated 28.10.2023, with prayer to allow time to file detailed reply, but with information that tax demanded was deposited under protest and in this regard, a written request was also made, as evident from Annexure P-6. 5. Petitioner filed detailed reply on Form GST DRC-06 on dated 30.11.2023, along with supporting documents. 6. Thereafter, respondent No. 3, passed an order on Form GST DRC-05 (Annexure P-10) on 19.12.2023, stating therein as under:- “This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the relevant provisions of Act, the proceedings initiated vide the said notice are hereby concluded.” 3 2026:HHC:4018 CWP No. 345 of 2026 7. Learned Additional Advocate General has also placed on record photocopy of the even dated order stated to have been passed by the Assistant Commissioner, wherein it has been recorded by the Assistant Commissioner that as present petitioner had deposited due amount of Rs.18,58,538/-, demanded vide Form GST DRC-01 voluntarily, proceedings initiated vide notice dated 28.09.2023, were dropped with immediate effect. 8. Crux of decision in both copies, i.e., copy of order obtained by the petitioner through electronic mode as well as photocopy of order placed on record by the learned Additional Advocate General, is that deposit made by the petitioner was treated as voluntarily deposit and notice was concluded and proceedings were dropped accordingly, whereas it is undisputed that the petitioner had requested time for filing detailed reply with deposit of the demanded amount, but under protest and, thereafter, detailed reply was also filed by the petitioner. But respondent No. 3 dropped the proceedings and concluded the notice by adjudicating the matter without taking into consideration detailed reply as well as document filed therewith. 4 2026:HHC:4018 CWP No. 345 of 2026 9. In appeal preferred by the petitioner, Appellate Authority, i.e., Additional Commissioner, Grade-I (Appeal), has also disposed of the appeal, vide order dated 22.07.2025 with following operative portion:- “5.9 I find that the usage of the expression ‘deemed to be concluded’ in sub-section 8 of section 73 of the Act clearly indicates that there is no scope for any decision by the Adjudicating Authority, once payment of tax along with due interest has been made.” 10. Taking into consideration the aforesaid facts and submissions made by learned counsel for the petitioner as well as the documents placed on record by the learned Additional Advocate General, we are of the considered opinion that respondent No. 3 has committed a mistake by treating the deposit as voluntarily deposit and concluding the notice accordingly, whereas the matter was and is required to be adjudicated on merit by respondent No. 3. 11. Accordingly, order dated 19.12.2023 GST DRC-05 (Annexure P-10) is quashed and set-aside and consequently, order dated 22.07.2025 (Annexure P-12), passed by the Appellate Authority also stands quashed and set-aside. 12. Matter is remanded back to respondent No. 3 for adjudication on merit in accordance with law, after giving due opportunity of hearing to the petitioner. Needful be done on or before 31.03.2026. 5 2026:HHC:4018 CWP No. 345 of 2026 13. This writ petition stands disposed of in above terms. Pending miscellaneous application(s), if any, also stands disposed of. (Vivek Singh Thakur), Judge. (Ranjan Sharma), Judge. 24th February, 2026 (Susheel)