IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 6177 of 2026 Date of decision: 13.05.2026 Nanu Ram Singla …Petitioner Versus Commissioner of Central Goods & Services Tax (CGST), Shimla …Respondent. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting? For the Petitioner: M/s. Ajay Thakur & Udit Bakshi (through VC), Advocates. For the Respondent: Mr. Vijay Kumar Arora, Senior Advocate, with M/s. Hitansh Raj & Godawari, Advocates. Vivek Singh Thakur, Judge (Oral) Notice. Mr. Hitansh Raj, Advocate, vice Ms. Godawari, Advocate, appears and waives service of notice on behalf of the respondent. 2. This petition has been preferred by the petitioner against the order dated 27.06.2025, passed by the respondent, in an 2 appeal under Section 107 of the Central Goods and Services Tax Act, 2017. 3. Admittedly, against the order passed under Section 107 of the CGST Act, 2017, the appropriate remedy available to the petitioner under Section 112 of the Central Goods and Services Tax Act, 2017 is to file an appeal before the Goods and Services Tax Appellate Tribunal, which is now functional. 4. In these circumstances, this petition was filed in the Registry on 10.12.2025, but after removing the objections, it has been refiled on 21.04.2026. In the meanwhile, the Appellate Tribunal has been established and is now functional. Therefore, the present petition is disposed of with liberty to the petitioner to avail the aforesaid remedy for redressal of his grievance by filing appeal before Appellate Tribunal which is now available, within a reasonable time, preferably within 30 days from today. Pending miscellaneous application(s), if any, shall also stand disposed of. (Vivek Singh Thakur), Judge. 13th May, 2026 (Ranjan Sharma), (Shamsh Tabrez) Judge.