2026:HHC:14405 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.19825 of 2025 Date of decision: 04.05.2026 __________________________________________________________ M/s GNB Medica Labs ....Petitioner Versus Principal Commissioner, Central Goods and Service Tax Commissioner and others ....Respondents Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge 1Whether approved for reporting? For the petitioner: Mr. Rahul Anand Kapoor, Advocate vice Mr. Anil Kumar, Advocate. For the respondents: Mr. Vijay Kumar Arora, Senior Advocate with Mr. Hitansh Raj, Advocate vice Ms. Godawari, Advocate. Vivek Singh Thakur, Judge (Oral) Present petition has been preferred against the impugned order dated 13.06.2025 passed under Section 107 of Central Goods and Services Tax [CGST] Act, 2017 [Annexure P-7], by Commissioner [Appeals], Chandigarh, under CGST Act, 2017. 2. Admittedly, there is an alternative efficacious remedy available to the petitioner, by filing an appeal under Section 112 of CGST Act, 2017, against the 1 Whether reporters of Local Papers may be allowed to see the judgment? 2 2026:HHC:14405 impugned order. However, earlier, Appellate Tribunal was not functional and, therefore, present writ petition was entertained, but now, Appellate Tribunal has become functional. 3. In view of above, present petition is disposed of, with liberty to the petitioner to avail appropriate remedy, including filing of an appeal under Section 112 of CGST Act, 2017, before CGST Appellate Tribunal, within a reasonable time. 4. Pending miscellaneous application(s), if any, shall also stand disposed of. 5. Needless to say, the interim protection granted to the petitioner also stands vacated and petitioner shall be at liberty to pray for interim protection before CGST Appellate Tribunal, if so desired. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge May 04, 2026 [Bhardwaj]