2026:HHC:18697 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 8049 of 2026 Date of decision: 20.5. 2026 M/s S.M. Trading Co. …Petitioner. Versus State of H.P. & Others. …Respondents. Corum Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 For the Petitioner. Mr. Abhay Gupta, Advocate. For the Respondents: Mr.Sushant Keprate, Additional Advocate General. Vivek Singh Thakur, Judge Petitioner has approached this Court being aggrieved by omission and commission on the part of respondents, especially respondent No. 2, Additional Commissioner (Appeals), State Taxes and Excise Department, who has not decided the appeal preferred by petitioner under Section 107 of CGST Act bearing Appeal No. 0008/2022-23, titled as M/s S.M. Trading Co. Vs. Assistant Commissioner of State Taxes and Excise, filed on 12.4.2022, which was to be decided within three months, i.e. on or before 12.7.2022, but till date the same is pending adjudication. 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes 2 2026:HHC:18697 CWP No. 8049 of 2026 2. The petitioner has also sought other reliefs against the respondents, however, as agreed by the parties, keeping open all issues, apart from final adjudication of the appeal, present petition is disposed of with direction to respondent No. 2-Additional Commissioner (Appeals) to decide the appeal pending before him on or before 30th June, 2026, after giving due opportunity of hearing to the parties. The petition stands disposed of in aforesaid terms alongwith pending applications. (Vivek Singh Thakur), Judge. (Ranjan Sharma), Judge. 20th May, 2026 (Keshav)