IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA

Decided on: January 07, 2026

M/s. Saraswati Spinning and Weaving Mills

…..Petitioner

Versus

State of H.P. & others ….Respondents

Coram:

The Hon’ble Mr. Justice Vivek Stingh Thakur, Judge.

The Hon’ble Mr. Justice Romesh Verma, Judge

Whether approved for reporting?

For the Petitioner : Mr. J.S. Bedi, Advocate.

For the respondents : Mr. Sushant Keprate, Additional Advocate

General for respondents No.1 to 3-State.

Mr. Vijay K. Arora, Sr. Advocate with Mr. Hitansh Raj, Advocate for respondent No.4.

Vivek Singh Thakur, Judge (Oral)

Petitioner, invoking provisions of Article 226 of the Constitution of

India, has filed the present Writ Petition, praying for the substantive reliefs:

i) For issuance of writ of certiorari for quashing the DRC-01

issued by respondent No.2 & 3 for the period of 2019-20 and

2020-21;

(ii) For issuance of writ in the nature of mandamus directing

respondents not to proceed further in pursuance to DRC-01 (Annexure P-5 & P-6) for the period of 2019-20 and 2020- 21 issued by Respondent No.2 & 3 as the proceedings in question are illegal and contrary to the provisions of the Central GST Act/Himachal Pradesh GST Act and IGST Act

2017 during th