2026:HHC:5076 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.2293 of 2026 Date of decision: 02.03.2026 M/s Nipso Polyfabriks Ltd. ...Petitioner. Versus State of Himachal Pradesh & Ors. …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. Rakesh Sharma, Advocate. For the respondents : Mr. Sushant Keprate, Additional Advocate General. Vivek Singh Thakur, Judge Petitioner has approached this Court challenging the appellate order dated 21.11.2025 (Annexure P-9) passed under Section 107 of the CGST/HPGST Act, 2017 by the Additional Commissioner (Grade-I) (Appeal), Department of State Taxes & Excise, Himachal Pradesh, whereby the appeal was rejected and order dated 30.04.2024 (Annexure P-6) passed under Section 73 of the CGST Act, 2017 by Assistant Commissioner, State Taxes & Excise, Mehatpur Circle, District Una, was upheld. 2. This petition has been filed on the ground that, in the absence of constitution of GST Appellate Tribunal, the petitioner has 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes -2- 2026:HHC:5076 no alternative efficacious remedy except to approach this Court under Articles 226 & 227 of the Constitution of India. 3. Learned Additional Advocate General submits that the Appellate Tribunal stands constituted and, therefore, no cause of action or reason is available with the petitioner to file this petition to invoke Articles 226 & 227 of the Constitution of India, as a specific remedy, by way of appeal before the Appellate Tribunal, is available for redressal of petitioner’s grievance. 4. The aforesaid factual position with respect to constitution of Appellate Tribunal has not been disputed. 5. In view of above, we are of the considered opinion that the petitioner, instead of filing petition under Article 226/227 of the Constitution of India, should approach the Appellate Tribunal, the appropriate Forum available under the GST Act, for redressal of its grievance. 6. The petition along the miscellaneous application(s), if any, stands disposed of in aforesaid terms. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge 2nd March, 2026 (Pardeep)