JOINT COMMISSIONER OF STATE TAXES AND EXCISE (SOUTH ENFORCEMENT ZONE) PARWANOO(Not Applicable) AG vs M/S PUNJAB NATIONAL BANK AND ANR(Not Applicable) Advocate - Sanjay Dalmla, ,Aditya Sood,Godawari — CWP/15322/2025

Case under Constitution of India Section 226. Disposed: Contested--Disposed Off on 25th May 2026.

Case disposed

CNR: HPHC010593612025

e-Filing Number

12-09-2025

Filing Number

CWP/50266/2025

Filing Date

20-Sep-2025

Registration No

CWP/15322/2025

Registration Date

22-Sep-2025

Judge

Hon'ble Mr. Justice Vivek Singh Thakur , Hon'ble Mr. Justice Ranjan Sharma

Coram

Hon'ble Mr. Justice Vivek Singh Thakur , Hon'ble Mr. Justice Ranjan Sharma

Judicial Branch

Civil Section

Decision Date

25-May-2026

Nature of Disposal

Contested--Disposed Off

Last updated 02-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.JOINT COMMISSIONER OF STATE TAXES AND EXCISE (SOUTH ENFORCEMENT ZONE) PARWANOO(Not Applicable) AG

Respondent(s)

  1. 1.M/S PUNJAB NATIONAL BANK AND ANR(Not Applicable) Advocate - Sanjay Dalmla, ,Aditya Sood,Godawari

  2. 2.Assistant Commissioner CGST(Not Applicable)

  3. 3.Assistant Commissioner CGST Division Shimla(Not Applicable)

Case History

  1. Case disposedDisposed

  2. 25-May-2026

    Hon'ble Mr. Justice Vivek Singh Thakur,hon'ble Mr. Justice Ranjan SharmaView PDF

    The Himachal Pradesh High Court disposed of the writ petition, holding that the appropriate remedy to challenge the Commissioner (Appeals) order dated 30.05.2024 under Section 107 of H.P. GST Act, 2017 is an appeal under Section 112 of the CGST Act before the GST Appellate Tribunal. The court granted liberty to the petitioner to file an appeal before the GST Appellate Tribunal on or before 30.06.2026, noting the Tribunal was not functional when the petition was filed but is now established and operational. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 25-May-2026

    Admission After Notice

    Hon'ble Mr. Justice Vivek Singh Thakur , Hon'ble Mr. Justice Ranjan Sharma

  4. 06-May-2026

    Hon'ble Mr. Justice Vivek Singh Thakur,hon'ble Mr. Justice Ranjan SharmaView PDF

  5. 18-Dec-2025

    Hon'ble Mr. Justice Vivek Singh Thakur,hon'ble Mr. Justice Romesh VermaView PDF

  6. 18-Dec-2025

    Admission After Notice

    Hon'ble Mr. Justice Vivek Singh Thakur , Hon'ble Mr. Justice Romesh Verma

  7. 13-Nov-2025

    Hon'ble Mr. Justice Vivek Singh Thakur,hon'ble Mr. Justice Romesh VermaView PDF

  8. 13-Nov-2025

    Notice Before Admission

    Hon'ble Mr. Justice Vivek Singh Thakur , Hon'ble Mr. Justice Sushil Kukreja

  9. 23-Sep-2025

    Hon'ble Mr. Justice Vivek Singh Thakur,hon'ble Mr. Justice Sushil KukrejaView PDF

  10. 23-Sep-2025

    First hearing

    Initial hearing scheduled

  11. 20-Sep-2025

    Case filed

    Registration No. CWP/15322/2025

casestatus.in Summary

The Himachal Pradesh High Court disposed of the writ petition, holding that the appropriate remedy to challenge the Commissioner (Appeals) order dated 30.05.2024 under Section 107 of H.P. GST Act, 2017 is an appeal under Section 112 of the CGST Act before the GST Appellate Tribunal. The court granted liberty to the petitioner to file an appeal before the GST Appellate Tribunal on or before 30.06.2026, noting the Tribunal was not functional when the petition was filed but is now established and operational. This case analysis is maintained by casestatus.in based on publicly available court records.

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